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Articles 61 - 90 of 121
Full-Text Articles in Tax Law
Indopco, Inc. V. Commissioner: Will The Irs Use A Nebulous Supreme Court Decision To Capitalize On Unsuspecting Taxpayers?, Bryan Mattingly
Indopco, Inc. V. Commissioner: Will The Irs Use A Nebulous Supreme Court Decision To Capitalize On Unsuspecting Taxpayers?, Bryan Mattingly
Kentucky Law Journal
No abstract provided.
Equitable Recoupment Revisited: The Scope Of The Doctrine In Federal Tax Cases After United States V. Dalm, James E. Tierney
Equitable Recoupment Revisited: The Scope Of The Doctrine In Federal Tax Cases After United States V. Dalm, James E. Tierney
Kentucky Law Journal
No abstract provided.
The Relationship Of Federal Income Taxes To Toxic Wastes: A Selective Study, Richard A. Westin
The Relationship Of Federal Income Taxes To Toxic Wastes: A Selective Study, Richard A. Westin
Law Faculty Scholarly Articles
More demanding federal regulation, universal local opposition to waste treatment and disposal facilities, and increased long-term liabilities for waste sites have substantially restricted the supply of licensed waste handlers and have sharply increased the costs of waste disposal. As a result of increased costs and downstream liabilities for cleanup, industrial generators have begun to examine more closely their waste management practices and opportunities they may have to reduce the amount of hazardous waste they generate.
The urgent need to marshal the full range of industrial strategies to achieve significant reduction in the amount and toxicity of hazardous waste and the …
15th Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Mark T. Macdonald, Gerald P. Johnston, Edward A. Rothschild, Turney P. Berry, Norvie L. Lay, Barry Bond, F. Gerald Greenwell, Marjorie Bassler, Mary Helen Myles, Valerie T. Mayer
15th Annual Seminar On Estate Planning, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Mark T. Macdonald, Gerald P. Johnston, Edward A. Rothschild, Turney P. Berry, Norvie L. Lay, Barry Bond, F. Gerald Greenwell, Marjorie Bassler, Mary Helen Myles, Valerie T. Mayer
Continuing Legal Education Materials
Outlines of speakers' presentations from the 15th Annual Seminar on Estate Planning held by UK/CLE on July 15-16, 1988.
Significant Tax Issues In Hospital Related Joint Ventures, Theodore T. Myre Jr.
Significant Tax Issues In Hospital Related Joint Ventures, Theodore T. Myre Jr.
Kentucky Law Journal
No abstract provided.
Effective Child Support Enforcement In Kentucky: The Tax Refund Intercept Program, Lynn C. Jones
Effective Child Support Enforcement In Kentucky: The Tax Refund Intercept Program, Lynn C. Jones
Kentucky Law Journal
No abstract provided.
Survey Of The Law And Selected Issues Relating To The Deductibility Of Soil And Water Conservation Expenditures Under Section 175 Of The Internal Revenue Code, Lonnie R. Beard
Kentucky Law Journal
No abstract provided.
Partnership Level Proceedings: Policies, Procedures And Planning, Claudine Ausness
Partnership Level Proceedings: Policies, Procedures And Planning, Claudine Ausness
Kentucky Law Journal
No abstract provided.
Business Versus Hobby: Determination Of Whether A Horse Activity Is Engaged In For Profit, Tandy C. Patrick
Business Versus Hobby: Determination Of Whether A Horse Activity Is Engaged In For Profit, Tandy C. Patrick
Kentucky Law Journal
No abstract provided.
Applying I.R.C. Section 1033 To Involuntary Conversions Of Thoroughbred Horses, Bruce M. Reynolds
Applying I.R.C. Section 1033 To Involuntary Conversions Of Thoroughbred Horses, Bruce M. Reynolds
Kentucky Law Journal
No abstract provided.
Taxation Of Equine Partnerships: Selected Problems, Chris Trower, Thomas A. Davis, Alvin J. Geske
Taxation Of Equine Partnerships: Selected Problems, Chris Trower, Thomas A. Davis, Alvin J. Geske
Kentucky Law Journal
No abstract provided.
Kentucky Law Survey: Taxation, Frederick W. Whiteside
Kentucky Law Survey: Taxation, Frederick W. Whiteside
Kentucky Law Journal
No abstract provided.
Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin
Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin
Law Faculty Scholarly Articles
Knowing even a substantial portion of the Internal Revenue Code of 1954 is a major achievement. Divining how the courts might react to a complex tax transaction is also terribly difficult, but for this ability lawyers are often well-rewarded on earth. The tools of this esoteric trade include a mass of interpretative rules of a most uncertain nature, as sophisticated tax advisors are well aware. This article discusses the application and limits of a litany of the interpretative rules. The rules are frequently applicable outside the tax field, but the following study is confined to their application to tax decisions. …
The Tax Parameters Of Inventory Valuation, William F. Rigsby
The Tax Parameters Of Inventory Valuation, William F. Rigsby
Kentucky Law Journal
No abstract provided.
Material Participation And The Valuation Of Farm Land For Estate Tax Purposes Under The Tax Reform Act Of 1976, David A. Bratt
Material Participation And The Valuation Of Farm Land For Estate Tax Purposes Under The Tax Reform Act Of 1976, David A. Bratt
Kentucky Law Journal
No abstract provided.
Tax Implications Of The Uniform Marriage And Divorce Act: Does The Davis Rule Still Apply In Kentucky?, Susan L. Coleman
Tax Implications Of The Uniform Marriage And Divorce Act: Does The Davis Rule Still Apply In Kentucky?, Susan L. Coleman
Kentucky Law Journal
No abstract provided.
The Hidden Tax Trap Of I.R.C. Section 6672, Stephen J. Vasek
The Hidden Tax Trap Of I.R.C. Section 6672, Stephen J. Vasek
Kentucky Law Journal
No abstract provided.
Coal And Conservation--Tax Policy, Frederick W. Whiteside Jr., John S. Gillig
Coal And Conservation--Tax Policy, Frederick W. Whiteside Jr., John S. Gillig
Kentucky Law Journal
No abstract provided.
The Use Of Restrictive Agreements In Estate Tax Valuation Of Farmlands And Other Properties, Don R. Castleman
The Use Of Restrictive Agreements In Estate Tax Valuation Of Farmlands And Other Properties, Don R. Castleman
Kentucky Law Journal
No abstract provided.
Is Section 6861 The Source Of Authority For Short-Year Jeopardy Assessments Under The Internal Revenue Code?, Steven D. Gold
Is Section 6861 The Source Of Authority For Short-Year Jeopardy Assessments Under The Internal Revenue Code?, Steven D. Gold
Kentucky Law Journal
No abstract provided.
Title To Property: The Income Tax Refund Check As An Asset Of The Wage Earner's Bankruptcy Estate, Michael B. Colgan
Title To Property: The Income Tax Refund Check As An Asset Of The Wage Earner's Bankruptcy Estate, Michael B. Colgan
Kentucky Law Journal
No abstract provided.
Gift And Leaseback: Planning Perspectives In An Unlegislated Field, Charles J. Lavelle
Gift And Leaseback: Planning Perspectives In An Unlegislated Field, Charles J. Lavelle
Kentucky Law Journal
No abstract provided.
Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm
Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm
Kentucky Law Journal
No abstract provided.
Latin American Tax Systems, Philip E. Heckerling
Latin American Tax Systems, Philip E. Heckerling
Kentucky Law Journal
No abstract provided.
Taxation Of Non-Qualified Deferred Compensation Plans, Richard S. Weinberg
Taxation Of Non-Qualified Deferred Compensation Plans, Richard S. Weinberg
Kentucky Law Journal
No abstract provided.
Due Process And The Tax Court, Daniel L. Ginsberg, Steven M. Stein
Due Process And The Tax Court, Daniel L. Ginsberg, Steven M. Stein
Kentucky Law Journal
No abstract provided.
The Author's Dilemma, Tommy W. Chandler
Income Taxation And Damages For Personal Injuries, Marshall P. Eldred Jr.
Income Taxation And Damages For Personal Injuries, Marshall P. Eldred Jr.
Kentucky Law Journal
No abstract provided.
Threats To The Integrity Of Our Tax System, Mortimer M. Caplin
Threats To The Integrity Of Our Tax System, Mortimer M. Caplin
Kentucky Law Journal
No abstract provided.
The Mysterious Stock Option, Erwin N. Griswold
The Mysterious Stock Option, Erwin N. Griswold
Kentucky Law Journal
No abstract provided.