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Articles 121 - 131 of 131
Full-Text Articles in Tax Law
Federal Estate Taxation - Inter Vivos Gift Between Co-Owners Of United States Savings Bonds Requires Surrender And Reissue
University of Richmond Law Review
At the present time there are approximately 500 million Series E United States Savings Bonds outstanding about 75% of which are registered in the names of co-owners. Until recently there had been no consensus in the federal courts as to whether a registered co-owner of such a bond could remove it from his gross estate by making an inter vivos gift to the other co-owner without having the bond reissued according to Treasury Regulation procedures. This conflict in case law and its attendant confusion has had the effect of preventing uniform application of federal estate tax law concerning savings bonds. …
Charitable Remainder Trusts: Some Considerations To Draftsmanship, Harold G. Wren
Charitable Remainder Trusts: Some Considerations To Draftsmanship, Harold G. Wren
University of Richmond Law Review
The Tax Reform Act of 1969 limited the charitable deduction for remainder interests for the purposes of income, estate and gift taxes to three specific forms: the annuity trust, the unitrust, or a gift to a pooled-income fund. This article will not deal with the details of a pooled-income fund, commonly established by a public charity to make it possible for a donor of a relatively small gift to do what we shall discover the wealthy donor can do by way of a charitable remainder trust. Since estate planners are primarily concerned with the drafting of trusts for donors of …
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
University of Richmond Law Review
Employers frequently not only expect but require performance of duties by employees beyond a nine to five tour at the office or plant. Such obligations may include the employee's living or eating on the employer's business premises, relocating himself and his family as a condition precedent to promotion or continued employment, obtaining additional education, entertaining his employer's customers, and traveling, including trips (frequently accompanied by his spouse pursuant to employer command, express or implied) to meetings and conventions, either sponsored by the employer or otherwise.
Recent Legislation, J. Rodney Johnson
Recent Legislation, J. Rodney Johnson
University of Richmond Law Review
The 1972 session of the General Assembly was especially active in the areas of wills, trusts, and estates. Much of this legislation deals with fine points not affecting the average lawyer in his practice. However, the following items of legislation should be of general interest to the attorney whose practice involves probate work or estate planning, even though he does not hold himself out as a specialist in these areas.
Deferred Compensation Under The Tax Reform Act Of 1969, David R. Goode
Deferred Compensation Under The Tax Reform Act Of 1969, David R. Goode
University of Richmond Law Review
Executive compensation covers a broad range of benefits, including current cash payments, stock bonuses and options in their various forms, qualified pension plans, life insurance and even such fringe benefits as use of company provided automobiles and aircraft. A significant portion of the compensation picture encompasses contracts and plans which defer the receipt of income until a taxable period later than the period to which the services giving rise to the compensation are related. Although only one of many compensation devices, deferred compensation is of considerable importance to American industry as a form of executive pay. A recent study of …
Recent Decisions
University of Richmond Law Review
This is a summary of the case law from 1968.
Recent Cases
University of Richmond Law Review
This article provides a list of the recent cases and their summaries for the year of 1963.
Notable Legislation Of 1962, Harry L. Snead Jr.
Notable Legislation Of 1962, Harry L. Snead Jr.
University of Richmond Law Review
Unless otherwise indicated, the statutes and amendments noted below will be effective on June 29, 1962. All code refer- ences are to the 1950 Code of Virginia.
Lawyers And The Professional Association Act, Ellsworth Wiltshire
Lawyers And The Professional Association Act, Ellsworth Wiltshire
University of Richmond Law Review
The Professional Association Act passed by the recent Gen- eral Assembly of Virginia becomes effective as Chapter 277 of the Acts of 1962 on June 29, 1962. It permits three or more individuals authorized to practice in Virginia any one of the following named professions to form an association, which will be a legal entity separate from the associates comprising it: "architecture, professional engineering, land surveying, certified public accounting, dentistry, optometry, practice of the healing arts, and veterinary medicine, surgery and law".
The Issuance Of Stock Under Section 1244 Of The Internal Revenue Code, Carle E. Davis
The Issuance Of Stock Under Section 1244 Of The Internal Revenue Code, Carle E. Davis
University of Richmond Law Review
The purpose of this brief note is to examine the provisions of section 1244 with a view toward qualifying for the tax benefits of that section.
State Taxation Of The Net Income From Interstate Business, Harry L. Snead Jr.
State Taxation Of The Net Income From Interstate Business, Harry L. Snead Jr.
University of Richmond Law Review
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vote, that a state could levy a properly apportioned tax on the net income of a corporation doing a purely interstate business, provided there were sufficient "activities" within the state to justify a tax. NorthwesternStates PortlandCement Co. v. Minnesota, and Commissioner v. Stockham Valves and Fittings, Inc. Were this article a movie script, I would begin by portraying the separate meetings of two groups: the hastily summoned executive committee of the National Association of Manufacturers gravely, but vigorously, exploring means of avoiding …