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Articles 31 - 60 of 195
Full-Text Articles in Tax Law
The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik
The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik
West Virginia Law Review
No abstract provided.
The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands
The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands
West Virginia Law Review
The labyrinthine provisions of the Internal Revenue Code make a decision on whether or not to incorporate a closely-held business astoundingly complex. To decide properly, one must understand the terms "C corporations," "S corporations," a partner's "distributive share," and a host of other cryptic concepts.' Even those initiated into the inner sanctums of Subchapters C2, K3 and S4 must advise their clients that their counsel.is based on the enterprise's projected revenues and expenses, estimates that may prove to be far off the mark. Moreover, changes in the Internal Revenue Code have been so constant that no one can feel confident …
Proposed Nonproduction Or Excess Acreage Tax: Viable Revenue Source Or Unconstitutional Property Tax, Ellen R. Archibald
Proposed Nonproduction Or Excess Acreage Tax: Viable Revenue Source Or Unconstitutional Property Tax, Ellen R. Archibald
West Virginia Law Review
No abstract provided.
Forfeited And Delinquent Lands--The Unresolved Constitutional Issue, John W. Fisher Ii
Forfeited And Delinquent Lands--The Unresolved Constitutional Issue, John W. Fisher Ii
West Virginia Law Review
No abstract provided.
Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii
Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii
West Virginia Law Review
No abstract provided.
Tax, Patricia L. Rush
Tax Legislation, Mark A. Stach
An Opportunity Missed: Armco, Inc. V. Hardesty, A Retreat From Economic Reality In Analysis Of State Taxes, C. James Judson, Susan G. Duffy
An Opportunity Missed: Armco, Inc. V. Hardesty, A Retreat From Economic Reality In Analysis Of State Taxes, C. James Judson, Susan G. Duffy
West Virginia Law Review
No abstract provided.
Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman
Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman
West Virginia Law Review
No abstract provided.
Taxation, Wendel B. Turner
The Coal Depletion Allowance Deduction, Martin J. Mcmahon Jr.
The Coal Depletion Allowance Deduction, Martin J. Mcmahon Jr.
West Virginia Law Review
No abstract provided.
Taxation, Charles D. Dunbar
Is Everyone Paying Their Fair Share--An Analysis Of Taxpayers' Actions To Equalize Taxes, Jane Moran
Is Everyone Paying Their Fair Share--An Analysis Of Taxpayers' Actions To Equalize Taxes, Jane Moran
West Virginia Law Review
No abstract provided.
The Bad Blood Factor And 302 Redemptions: A Retrospective Examination And Analysis, Joseph J. Miller
The Bad Blood Factor And 302 Redemptions: A Retrospective Examination And Analysis, Joseph J. Miller
West Virginia Law Review
No abstract provided.
Commerce Clause V. Coal Severance Taxation, Wray Voegelin
Commerce Clause V. Coal Severance Taxation, Wray Voegelin
West Virginia Law Review
No abstract provided.
Survey Of Developments In The Fourth Circuit: 1981
Survey Of Developments In The Fourth Circuit: 1981
West Virginia Law Review
No abstract provided.
Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii
Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii
West Virginia Law Review
No abstract provided.
Survey Of Developments In The Fourth Circuit: 1980
Survey Of Developments In The Fourth Circuit: 1980
West Virginia Law Review
No abstract provided.
Short-Notice Termination Clauses In Coal Leases: Effect On Percentage Depletion, Robert G. Lathrop
Short-Notice Termination Clauses In Coal Leases: Effect On Percentage Depletion, Robert G. Lathrop
West Virginia Law Review
No abstract provided.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia Law Review
No abstract provided.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
West Virginia Law Review
No abstract provided.
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
West Virginia Law Review
No abstract provided.
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
West Virginia Law Review
No abstract provided.
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
West Virginia Law Review
No abstract provided.
Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey
Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey
West Virginia Law Review
No abstract provided.
Black Lung Benefit Trusts As A Federal Self-Insurance Alternative, Peter M. Kelly
Black Lung Benefit Trusts As A Federal Self-Insurance Alternative, Peter M. Kelly
West Virginia Law Review
Since the enactment of the Federal Coal Mine Health and Safety Act1 (FCMHSA) in late 1969, occupational pneumoconiosis, "black lung disease," has been compensable under federal law. These federal black lung benefits are coordinated with state workmen's compensation or occupational disease laws to provide death or disability benefits for coal miners suffering from the disease. Black lung benefits are provided at federal cost under Part B of Title IV of the FCMHSA with respect to claims which arose before July 1, 1973 (Part B benefits)." Benefits are payable directly or indirectly by coal mine operators under Part C of Title …
Limitations On The Lobbying Of Section 501(C)(3) Organizations--A Choice For The Public Charities, James H. Nix
Limitations On The Lobbying Of Section 501(C)(3) Organizations--A Choice For The Public Charities, James H. Nix
West Virginia Law Review
No abstract provided.
A New Look At The Section 119 Meals And Lodging Exclusion, Steven Luby
A New Look At The Section 119 Meals And Lodging Exclusion, Steven Luby
West Virginia Law Review
One of the most problematic areas of income tax law has been the excludability of various employee fringe benefits from taxable income. This article examines the appropriate tax treatment of one type of fringe benefit-meals furnished by an employer to his employee. Prior to 1954 the excludability of the value of meals furnished by an employer was dependent upon whether the factual circumstances of the case satisfied a "convenience of the employer" rule developed by administrative rulings and case law. In 1954 Congress attempted to end the confusion surrounding the excludability of meals furnished by an employer by enacting section …
Survey Of Developments In West Virginia Law: 1976
Survey Of Developments In West Virginia Law: 1976
West Virginia Law Review
No abstract provided.
Taxation--Fourth Circuit Disallows Leaseback Deductions, W.W.P.
Taxation--Fourth Circuit Disallows Leaseback Deductions, W.W.P.
West Virginia Law Review
No abstract provided.