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Tax Law Commons™

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West Virginia University

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Articles 121 - 150 of 195

Full-Text Articles in Tax Law

Income Tax--Jurisdiction Of Federal District Court To Grant Refund Of Partial Income Tax Payment, Aaron David Trub Feb 1961

Income Tax--Jurisdiction Of Federal District Court To Grant Refund Of Partial Income Tax Payment, Aaron David Trub

West Virginia Law Review

No abstract provided.


Income Tax--Alimony--Payment For Months Prior To Divorce Decree Not Deductible, Arthur Mark Recht Dec 1960

Income Tax--Alimony--Payment For Months Prior To Divorce Decree Not Deductible, Arthur Mark Recht

West Virginia Law Review

No abstract provided.


Abstracts Of Recent Cases, Aaron David Trub Dec 1960

Abstracts Of Recent Cases, Aaron David Trub

West Virginia Law Review

No abstract provided.


Income Tax--Fair Market Value Of Overriding Royalty Interest--Implied Reserved Economic Interest, M. J. F. Apr 1960

Income Tax--Fair Market Value Of Overriding Royalty Interest--Implied Reserved Economic Interest, M. J. F.

West Virginia Law Review

No abstract provided.


Income Tax--Loss Incident To "Sale" Involving Oil And Gas Production Payment--Deduction Allowed, C. H. H. Ii Apr 1960

Income Tax--Loss Incident To "Sale" Involving Oil And Gas Production Payment--Deduction Allowed, C. H. H. Ii

West Virginia Law Review

No abstract provided.


Equality And Uniformity In Property Taxes, L. B. S. Dec 1959

Equality And Uniformity In Property Taxes, L. B. S.

West Virginia Law Review

No abstract provided.


Real Property--Rights Of The Remainderman After Sale For Nonpayment Of Life Tenant's Taxes, J. F. W. Jr. Jun 1959

Real Property--Rights Of The Remainderman After Sale For Nonpayment Of Life Tenant's Taxes, J. F. W. Jr.

West Virginia Law Review

No abstract provided.


Tax Consequences Of Joint Ownership Of Property, Charles B. Stacy Apr 1959

Tax Consequences Of Joint Ownership Of Property, Charles B. Stacy

West Virginia Law Review

The almost overwhelming trend in recent years toward the use of various forms of joint ownership of property, particularly by husband and wife, is indicative of a widespread failure to realize all the implications of such title-holding devices. A companion article has outlined the general legal attributes of the common forms of joint ownership. However, because the growth in the use of joint tenancy and its kindred has coincided with an increase in the impact of income and death taxes, it has become important also to understand the results of employing these devices in the context of taxation. It is …


Municipal Corporations--Taxation--Validity Of License And Use Taxes On Public Utility, J. J. P. Apr 1959

Municipal Corporations--Taxation--Validity Of License And Use Taxes On Public Utility, J. J. P.

West Virginia Law Review

No abstract provided.


Taxation--Exchange Of Principal Residence; Exchange Of Property Held For Productive Use, M. D. W. Jr. Feb 1959

Taxation--Exchange Of Principal Residence; Exchange Of Property Held For Productive Use, M. D. W. Jr.

West Virginia Law Review

No abstract provided.


Constitutional Law--State Taxation Of Federal Property In Possession Of Private Contractor, J. L. R. Dec 1958

Constitutional Law--State Taxation Of Federal Property In Possession Of Private Contractor, J. L. R.

West Virginia Law Review

No abstract provided.


Constitutional Law--Taxation Of Interstate Commerce--Railroad Loop Traffic, D. L. Mcd. Apr 1958

Constitutional Law--Taxation Of Interstate Commerce--Railroad Loop Traffic, D. L. Mcd.

West Virginia Law Review

No abstract provided.


Corporations--Effect Of Proposed Stock Voting Amendment, R. G. D. Feb 1958

Corporations--Effect Of Proposed Stock Voting Amendment, R. G. D.

West Virginia Law Review

No abstract provided.


Taxation--Deferred Compensation Plan For Controlling Stockholder, J. S. T. Feb 1958

Taxation--Deferred Compensation Plan For Controlling Stockholder, J. S. T.

West Virginia Law Review

No abstract provided.


The Applicability Of State Inheritance Tax Statutes To United States Savings Bonds, M. J. P. Jun 1957

The Applicability Of State Inheritance Tax Statutes To United States Savings Bonds, M. J. P.

West Virginia Law Review

No abstract provided.


Federal Taxation Of Alimony Arrangements, Henry D. Collins Jun 1954

Federal Taxation Of Alimony Arrangements, Henry D. Collins

West Virginia Law Review

No abstract provided.


Income Taxation--Clifford Trusts--Unrestricted Control Retained By Settlor-Trustee, J. L. A. Feb 1954

Income Taxation--Clifford Trusts--Unrestricted Control Retained By Settlor-Trustee, J. L. A.

West Virginia Law Review

No abstract provided.


William L. Wilson And Tariff Reform, Albert S. Abel Feb 1954

William L. Wilson And Tariff Reform, Albert S. Abel

West Virginia Law Review

No abstract provided.


Taxation--Liability Of Purchaser At Tax Sale For Assessments On Property, S. F. B. Jun 1952

Taxation--Liability Of Purchaser At Tax Sale For Assessments On Property, S. F. B.

West Virginia Law Review

No abstract provided.


Taxation--Constitutionality Of Tax-Refund Statute, F. R. T. Dec 1950

Taxation--Constitutionality Of Tax-Refund Statute, F. R. T.

West Virginia Law Review

No abstract provided.


Taxation--Gross Income--Cancellation Of Indebtedness As Constituting Taxable Income, J. T. C. Jr. Jun 1949

Taxation--Gross Income--Cancellation Of Indebtedness As Constituting Taxable Income, J. T. C. Jr.

West Virginia Law Review

No abstract provided.


Construction Workers In Interstate Transportation, H. L. S. Iii Jun 1949

Construction Workers In Interstate Transportation, H. L. S. Iii

West Virginia Law Review

No abstract provided.


Taxation--Income Taxes--Negligence Penalty, P. N. B. Mar 1949

Taxation--Income Taxes--Negligence Penalty, P. N. B.

West Virginia Law Review

No abstract provided.


Taxation And School Support In West Virginia, Clyde L. Colson Dec 1946

Taxation And School Support In West Virginia, Clyde L. Colson

West Virginia Law Review

No abstract provided.


Some Practical Comments On The Tax Practice, Howe P. Cochran Dec 1946

Some Practical Comments On The Tax Practice, Howe P. Cochran

West Virginia Law Review

No abstract provided.


Some Accounting Problems In The Preparation Of The Partnership Return Of Income, Christian Oehler Dec 1946

Some Accounting Problems In The Preparation Of The Partnership Return Of Income, Christian Oehler

West Virginia Law Review

No abstract provided.


The Canadian And British Death Tax Conventions, Alan L. Gornick Dec 1946

The Canadian And British Death Tax Conventions, Alan L. Gornick

West Virginia Law Review

No abstract provided.


Extent Of Judicial Review Of Administrative Tax Determinations In West Virginia, D. D. J. Jr. Dec 1946

Extent Of Judicial Review Of Administrative Tax Determinations In West Virginia, D. D. J. Jr.

West Virginia Law Review

No abstract provided.


Taxation--Estate Tax--Alimony Deduction, J. G. H. Dec 1946

Taxation--Estate Tax--Alimony Deduction, J. G. H.

West Virginia Law Review

No abstract provided.


Taxation--Excise On Gasoline--Prior Payment As Condition To Refund, L. J. B. Dec 1946

Taxation--Excise On Gasoline--Prior Payment As Condition To Refund, L. J. B.

West Virginia Law Review

No abstract provided.