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Articles 61 - 90 of 195
Full-Text Articles in Tax Law
Income Tax--Corporate Liquidations--Deductability Of Legal Expenses, Gary L. Call
Income Tax--Corporate Liquidations--Deductability Of Legal Expenses, Gary L. Call
West Virginia Law Review
No abstract provided.
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
West Virginia Law Review
Few industries have presented more troublesome problems for legislators and tax administrators alike, over the years, than has bituminous coal. There are two principal reasons for this. One stems from the physical character of this resource. Lying hidden beneath the earth's surface, coal deposits not only represent an asset of uncertain worth, but also one the value of which will gradually decline as mining activity proceeds. Consequently, the task of making equitable assessments for property tax purposes would be a difficult one even for an experienced mining engineer, and sometimes may verge on the impossible for an untrained local assessor. …
Constitutional Law--State Taxation Of Interstate Commerce--Commerce Clause Analysis, Charles F. Printz Jr.
Constitutional Law--State Taxation Of Interstate Commerce--Commerce Clause Analysis, Charles F. Printz Jr.
West Virginia Law Review
No abstract provided.
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
West Virginia Law Review
No abstract provided.
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
West Virginia Law Review
No abstract provided.
Ad Valorem Taxation Of Coal Property: Introduction
Ad Valorem Taxation Of Coal Property: Introduction
West Virginia Law Review
No abstract provided.
Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii
Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii
West Virginia Law Review
No abstract provided.
Income Tax--Tax Free Transfers To Controlled Corporations, Frederick L. Delp, James P. Holland
Income Tax--Tax Free Transfers To Controlled Corporations, Frederick L. Delp, James P. Holland
West Virginia Law Review
No abstract provided.
Taxation--Apportionment Of Inheritance Tax Where Contingent Or Limited Interests Are Present, Anne R. Williams
Taxation--Apportionment Of Inheritance Tax Where Contingent Or Limited Interests Are Present, Anne R. Williams
West Virginia Law Review
No abstract provided.
Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps
Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps
West Virginia Law Review
No abstract provided.
Housing--Mobile Homes--Some Legal Questions, Mark Summers, Frederick D. Fahrenz, David C. Shepler
Housing--Mobile Homes--Some Legal Questions, Mark Summers, Frederick D. Fahrenz, David C. Shepler
West Virginia Law Review
Because of the increasing use of the mobile home as a form of housing, practitioners will be handling an ever-increasing number of cases dealing with the problems of the mobile home resident. The four major areas of investigation of mobile home law dealt with here are taxation, zoning, warranties, and fixtures. The purpose of the article is not to reveal any particular deficiencies in West Virginia's mobile home law, but rather to investigate and synthesize the law in a comprehensive review. While there are certain areas where the need for reform has been suggested, compiling the law as a research …
Taxation--Subchapter S--Relaxation Of The One Class Of Stock Requirement, W. Richard Mccune Jr.
Taxation--Subchapter S--Relaxation Of The One Class Of Stock Requirement, W. Richard Mccune Jr.
West Virginia Law Review
No abstract provided.
Taxation--"Section 306 Stock", Edward G. Kennedy
Taxation--"Section 306 Stock", Edward G. Kennedy
West Virginia Law Review
No abstract provided.
Taxation - Requirement For Business Bad Debt Deductions, Joseph S. Beeson
Taxation - Requirement For Business Bad Debt Deductions, Joseph S. Beeson
West Virginia Law Review
No abstract provided.
Constitutional Law--Taxation--Equal Education: A Public School Financing Proposal For West Virginia, Elba Gillenwater Jr., Gregory R. Gorrell
Constitutional Law--Taxation--Equal Education: A Public School Financing Proposal For West Virginia, Elba Gillenwater Jr., Gregory R. Gorrell
West Virginia Law Review
Public education is typically a state function. Yet in all states except Hawaii, primary responsibility and control have rested with the local school boards. These local boards have depended upon the property tax as a primary source of revenue. Recent judicial decisions have struck down some educational financing systems as being in violation of the equal protection clause of the fourteenth amendment. This note will discuss the constitutional issues raised by these decisions and present a statistical analysis of West Virginia's existing system. The purpose is to determine if these decisions are significant to West Virginia's method of funding public …
Taxation--The Office-In-Home Deductions, Thomas G. Freeman Ii
Taxation--The Office-In-Home Deductions, Thomas G. Freeman Ii
West Virginia Law Review
No abstract provided.
West Virginia Tax Law--Hearing And Appeal Procedures, Thomas N. Chambers, Louis S. Southworth Ii
West Virginia Tax Law--Hearing And Appeal Procedures, Thomas N. Chambers, Louis S. Southworth Ii
West Virginia Law Review
No abstract provided.
Taxation--Loss Carry-Back Privileges Of F Reorganizations, Michael J. Moyle
Taxation--Loss Carry-Back Privileges Of F Reorganizations, Michael J. Moyle
West Virginia Law Review
No abstract provided.
Income Tax--Stock Redemption: "Essentially Equivalent To A Dividend", Robert R. Fredeking Ii
Income Tax--Stock Redemption: "Essentially Equivalent To A Dividend", Robert R. Fredeking Ii
West Virginia Law Review
No abstract provided.
Taxation--"Retail Dealer" And "Sale Of Gasoline" Defined
Taxation--"Retail Dealer" And "Sale Of Gasoline" Defined
West Virginia Law Review
No abstract provided.
Taxation--Reserve For Bad Debt, Dennis C. Sauter
Taxation--Reserve For Bad Debt, Dennis C. Sauter
West Virginia Law Review
No abstract provided.
Taxation--Employment Agency Fees Deductible As A Business Expense, James M. Henderson Ii
Taxation--Employment Agency Fees Deductible As A Business Expense, James M. Henderson Ii
West Virginia Law Review
No abstract provided.
Income Tax--Tax Status Of Employer Financed Scholarships, Henry E. Riffe
Income Tax--Tax Status Of Employer Financed Scholarships, Henry E. Riffe
West Virginia Law Review
No abstract provided.
Income Tax--Taxation Of Reserve For Bad Debts When Transferred To Controlled Corporation, Philip Douglas Mooney
Income Tax--Taxation Of Reserve For Bad Debts When Transferred To Controlled Corporation, Philip Douglas Mooney
West Virginia Law Review
No abstract provided.
Tax-Accrual Taxpayer Must Include In Gross Income In Year Of Receipt Unconstitutional Advance Payments Received From Customers
West Virginia Law Review
No abstract provided.
The Effect Of Revenue Ruling 68-643 On The Prepaid Interest Deduction, William A. Kolibush
The Effect Of Revenue Ruling 68-643 On The Prepaid Interest Deduction, William A. Kolibush
West Virginia Law Review
No abstract provided.
Income Tax--Accumulation Of Earnings Tax
Income Tax--Accumulation Of Earnings Tax
West Virginia Law Review
No abstract provided.
Income Tax--The Deductibility Of Meals As Traveling Expenses, Thomas Ryan Goodwin
Income Tax--The Deductibility Of Meals As Traveling Expenses, Thomas Ryan Goodwin
West Virginia Law Review
No abstract provided.
Estate Tax--The Relevancy Of State Court Adjudication Of Property Rights, Patrick David Deem
Estate Tax--The Relevancy Of State Court Adjudication Of Property Rights, Patrick David Deem
West Virginia Law Review
No abstract provided.