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Articles 121 - 150 of 610
Full-Text Articles in Tax Law
Reclassification Risks For Compensation Paid By S And C Corporations To Shareholder-Employees, Stephen R. Looney
Reclassification Risks For Compensation Paid By S And C Corporations To Shareholder-Employees, Stephen R. Looney
William & Mary Annual Tax Conference
No abstract provided.
Working With The Section 752 Partnership Liability Allocation Rules (Outline), Jennifer H. Alexander, Andrea M. Whiteway
Working With The Section 752 Partnership Liability Allocation Rules (Outline), Jennifer H. Alexander, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen
Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Partnership Current Developments, Robert J. Crnkovich, Steven M. Friedman
Partnership Current Developments, Robert J. Crnkovich, Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
Representing Clients In Audits And Controversies In Today’S Tax Enforcement Environment, Craig D. Bell, William L.S Rowe
Representing Clients In Audits And Controversies In Today’S Tax Enforcement Environment, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
I Want Out – Tax Considerations In Exiting A Partnership, James B. Sowell
I Want Out – Tax Considerations In Exiting A Partnership, James B. Sowell
William & Mary Annual Tax Conference
No abstract provided.
Tax Reform In The 113th Congress: Insights And Analysis, Russell W. Sullivan
Tax Reform In The 113th Congress: Insights And Analysis, Russell W. Sullivan
William & Mary Annual Tax Conference
No abstract provided.
2013 Tax Conference Speakers
William & Mary Annual Tax Conference
No abstract provided.
Something Old, Something New: Structuring And Restructuring Deals In 2013 (And Beyond), Stephen L. Owen
Something Old, Something New: Structuring And Restructuring Deals In 2013 (And Beyond), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Compensating Owners And Key Employees Of Partnerships And Llc's, Elizabeth E. Drigotas, Steven R. Schneider
Compensating Owners And Key Employees Of Partnerships And Llc's, Elizabeth E. Drigotas, Steven R. Schneider
William & Mary Annual Tax Conference
No abstract provided.
Tax Due Diligence, Warranties And Indemnification In Connection With Business Acquisitions Of Private Companies: Selected Topics, Jerald David August
Tax Due Diligence, Warranties And Indemnification In Connection With Business Acquisitions Of Private Companies: Selected Topics, Jerald David August
William & Mary Annual Tax Conference
No abstract provided.
Introduction To M&A Tax: S Corporations And Section 336(E), Robert G. Mcelroy, William M. Richardson
Introduction To M&A Tax: S Corporations And Section 336(E), Robert G. Mcelroy, William M. Richardson
William & Mary Annual Tax Conference
No abstract provided.
Taxation Without Representation: The Illegal Irs Rule To Expand Tax Credits Under The Ppaca, Jonathan H. Adler, Michael F. Cannon
Taxation Without Representation: The Illegal Irs Rule To Expand Tax Credits Under The Ppaca, Jonathan H. Adler, Michael F. Cannon
Faculty Publications
The Patient Protection and Affordable Care Act (PPACA) provides tax credits and subsidies for the purchase of qualifying health insurance plans on state-run insurance exchanges. Contrary to expectations, many states are refusing or otherwise failing to create such exchanges. An Internal Revenue Service (IRS) rule purports to extend these tax credits and subsidies to the purchase of health insurance in federal exchanges created in states without exchanges of their own. This rule lacks statutory authority. The text, structure, and history of the Act show that tax credits and subsidies are not available in federally run exchanges. The IRS rule is …
Benefit Expenses: How The Benefit Corporation's Social Purpose Changes The Ordinary And Necessary, Emily Cohen
Benefit Expenses: How The Benefit Corporation's Social Purpose Changes The Ordinary And Necessary, Emily Cohen
William & Mary Business Law Review
The recent spread of Benefit Corporations formally challenges the assumption that for-profit companies are strictly profit maximizing entities. Businesses can now incorporate under charitable business purposes that were once restricted to 501(c)(3) non-profit organizations. While incorporating under a charitable purpose is no longer restricted to only non-profit entities, Benefit Corporations are not able to receive the same income tax exemption under the Internal Revenue Code. While for-profit entities do receive some tax benefits for their charitable behavior, such as the charitable donation deduction, the current tax structure does not provide an equal amount of tax benefits for charitable behavior when …
Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason
Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason
Faculty Publications
No abstract provided.
School Of Risk Control Excellence: Responsibilities In Tax Practice And Malpractice Risks, Diane S. Wainwright
School Of Risk Control Excellence: Responsibilities In Tax Practice And Malpractice Risks, Diane S. Wainwright
William & Mary Annual Tax Conference
No abstract provided.
Introduction To M&A Tax: Due Diligence Traps In S Corp Acquisitions (Slides), Robert G. Mcelroy, William M. Richardson
Introduction To M&A Tax: Due Diligence Traps In S Corp Acquisitions (Slides), Robert G. Mcelroy, William M. Richardson
William & Mary Annual Tax Conference
No abstract provided.
Partnership Tax Planning Without Falling Into The Canal (Slides), Andrea M. Whiteway
Partnership Tax Planning Without Falling Into The Canal (Slides), Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Partnership Tax Planning Without Falling Into The Canal (Outline), Andrea M. Whiteway
Partnership Tax Planning Without Falling Into The Canal (Outline), Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Back From The Abyss: Real Estate Tax Planning From The Bottom Up (Slides), Steven M. Friedman
Back From The Abyss: Real Estate Tax Planning From The Bottom Up (Slides), Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
The Exit Tax: A Move In The Right Direction, William L. Dentino, Christine Manolakas
The Exit Tax: A Move In The Right Direction, William L. Dentino, Christine Manolakas
William & Mary Business Law Review
Citizenship-based taxation was first enacted during the Civil War, in large part to express congressional disapproval of wealthy individuals who fled abroad to avoid bearing the financial and physical burdens of the war. A century later, motivated by a desire to encourage foreign investment in the United States, Congress passed legislation in 1966 that offered significant tax incentives to nonresident aliens, thereby creating an opportunity for tax abuse. To discourage U.S. citizens from expatriating to avoid U.S. taxation, Congress contemporaneously enacted I.R.C. section 877, which taxes expatriates on certain U.S.-source income for a ten-year period after expatriation. Congress, and the …
Accounting Methods, Keith Hennessy
Accounting Methods, Keith Hennessy
William & Mary Annual Tax Conference
No abstract provided.
Uncertain Tax Positions, Nikki Swaney
Uncertain Tax Positions, Nikki Swaney
William & Mary Annual Tax Conference
No abstract provided.
The Road Ahead: Deficit Reduction And Tax Reform, Caroline L. Harris
The Road Ahead: Deficit Reduction And Tax Reform, Caroline L. Harris
William & Mary Annual Tax Conference
No abstract provided.
Wage Taxes And Compensating S Corporation Officers And Members Of Llcs And Llps, John W. Lee
Wage Taxes And Compensating S Corporation Officers And Members Of Llcs And Llps, John W. Lee
William & Mary Annual Tax Conference
No abstract provided.
Compensating Employees And Employee Owners, And Avoiding Problems With Payroll Tax And Executive Compensation Audits, Mary B. Hevener
Compensating Employees And Employee Owners, And Avoiding Problems With Payroll Tax And Executive Compensation Audits, Mary B. Hevener
William & Mary Annual Tax Conference
No abstract provided.
A Comparison Of Partnership And S Corporation Exit Transactions, Mark J. Silverman, Aaron P. Nocjar
A Comparison Of Partnership And S Corporation Exit Transactions, Mark J. Silverman, Aaron P. Nocjar
William & Mary Annual Tax Conference
No abstract provided.
Representing Clients In Audits And Controversies In Today's Tax Enforcement Environment, Craig D. Bell, Gerald A. Kafka
Representing Clients In Audits And Controversies In Today's Tax Enforcement Environment, Craig D. Bell, Gerald A. Kafka
William & Mary Annual Tax Conference
No abstract provided.