Tax Law Commons^™

Tax Shelters Under The Tax Reform Act Of 1976, Lawrence J. Lee Jan 1976

Federal Income Taxation - Section 482 Adjustment - Commissioner Has No Duty To Make Downward Correlative Adjustment To Parent Corporation's Interest Income From Corporate Group When Adjustment To Reflect Preferential Interest Charges To Some Subsidiaries Generates Income Due To Higher Payments By Other Subsidiaries, James Edward Maule Jan 1974

Net Operating Losses And The Alternative Tax: Fine-Tuning The Tax Computation Provisions, James Edward Maule Jan 1974

Tax Problems Of The Straw Corporation, Louis G. Bertane Jan 1974

Bankruptcy - Title To Property - Personal Bankrupt's Income Tax Refund Passes To Trustee As Part Of Estate, Garry Paul Jerome Jan 1973

Constitutional Law - Charitable Tax Exemptions - Granting Of Tax Benefits To Discriminatory Fraternal Orders Is A Violation Of The Equal Protection Aspect Of The Fifth Amendment, Marc Howard Jaffe Jan 1972

Intergovernmental Tax Immunities: An Analysis And Suggested Approach To The Doctrine And Its Application To The State And Municipal Bond Interest, Leonard C. Homer Jan 1970

Defining Dividend Equivalency Under Section 302(B)(1), Alan R. Gordon Jan 1970

Taxation Of Domestically Controlled Foreign Corporations: A Comparative Study Of Subpart F And Section 482, Louis M. Kauder Jan 1969

Taxation Of Nonstatutory Stock Options - A Proposed Answer To A Continuing Problem, Thomas C. Riley Jan 1969

The Liquidation-Reincorporation Device - Analysis And Proposed Solutions, Bruce D. Lombardo, Thomas C. Riley Jan 1969

Income Tax Validity Of Invalid Migratory Divorces And The Rule Of Validation, Thomas J. Tumola Jan 1966

Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein Jan 1965

Tax Advice - A Deductible Expense, Conrad J. Desantis Jr. Jan 1965

Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld Jan 1965

Election, Operation And Termination Of A Subchapter S Corporation, Ronald R. Hrusoff Jan 1965

Crane's Basis: A Reappraisal Of The Crane Decision And Its Effect On The Concept Of Basis, Kenneth L. Gross Jan 1965

The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs Jan 1964

Taxing Long-Term Compensation: Income Averaging For Spread-Back Under The 1964 Revenue Act, C. Dale Mcclain Jan 1964

Equity - Preliminary Injunction - Federal Court Will Not Enjoin Transfer Of Taxpayer's Deposit In New York Bank's Branch Office Located Outside United States Where Court Did Not Have Personal Jurisdiction Over Taxpayer, Robert M. Schwarts Jan 1964

Deduction Of Interest On Loans Associated With Life Insurance Annuity Contracts, Converse Murdoch Jan 1964

Taxation - Gain On Sale Of Extracted Earth Fill Is Ordinary Income, Charles Dale Mcclain Jan 1963

Taxation - Traveling Expenses - Taxpayer Must Maintain Permanent Home To Be Entitled To Deduction, Michael B. Kean Jan 1963

The Logical Difficulties Of Let's-Pretend Tax Law, Daniel Candee, Knickerbocker Jr. Jan 1963

Federal Income Taxation - Tax Accounting - Prepaid Income Falling Due But Remaining Unpaid During The Year Included In Gross Income For That Year, Christopher J. Clark Jan 1963

Taxation - Valuation Of Securities In A Close Corporation For Federal Estate Tax Purposes, Edwin W. Scott Jan 1962

Estate Planning - Marital Deduction - Formula Gifts, Gerald P. Lally Jan 1962

Internal Revenue - Medical Deductions - Deductibility Of Expenses Incurred For Meals And Lodging On Vacation For Medical Purpose, Matthew F. Mchugh Jan 1961

Recent Decisions, Various Editors Jan 1960

Church And State - Taxation Of Religious Organizations - Benefits Granted By Federal And State Governments, Herbert H. Brown, Joseph J. Mahon Jr. Jan 1959