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Articles 151 - 180 of 610
Full-Text Articles in Tax Law
Real Estate Partnership And Llc Divorces, Cameron N. Cosby, Brian J. O'Connor
Real Estate Partnership And Llc Divorces, Cameron N. Cosby, Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
Suitable For Framing: Business Deductions In A Net Income Tax System, David I. Walker
Suitable For Framing: Business Deductions In A Net Income Tax System, David I. Walker
William & Mary Law Review
The federal tax code includes numerous provisions disallowing or curtailing income tax deductions related to such disparate activities as business lobbying and providing non-performance-based compensation to senior corporate executives. The primary claim of this article is that a tendency to mentally frame business deductions as subsidies, often reinforced by rhetoric explicitly framing deductions as subsidies, helps explain these provisions. The traditional “public policy” disallowances directed at lobbying, fines and penalties paid by businesses, and antitrust treble damages respond to an appearance of a taxpayer subsidy that would follow from deduction, despite the fact that it is far from clear that …
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
Faculty Publications
No abstract provided.
Why Are There Tax Havens?, Adam H. Rosenzweig
Why Are There Tax Havens?, Adam H. Rosenzweig
William & Mary Law Review
Recently, the issue of tax havens has risen to the fore of the fiscal policy debate, with tax havens being singled out as the root cause of many of the fiscal shortfalls plaguing the governments of the world. Surprisingly, however, although there has been a fair amount of literature on why tax havens are harmful to the modern international tax regime, which countries become tax havens, and what means are available to combat tax havens, there has been less written specifically on the underlying question of why, notwithstanding all these points, tax havens exist in the first place, or why …
Conservation Easements, Appraisals Thereof, And Form 8283 - The Good, The Bad, And The Ugly, Stephen J. Small
Conservation Easements, Appraisals Thereof, And Form 8283 - The Good, The Bad, And The Ugly, Stephen J. Small
William & Mary Annual Tax Conference
No abstract provided.
Tax Strategies And Key Tax Issues In Selling A Business, Part 1, L. Michael Gracik Jr.
Tax Strategies And Key Tax Issues In Selling A Business, Part 1, L. Michael Gracik Jr.
William & Mary Annual Tax Conference
No abstract provided.
Conservation Easement Appraisal Rules And Questions, Stephen J. Small
Conservation Easement Appraisal Rules And Questions, Stephen J. Small
William & Mary Annual Tax Conference
No abstract provided.
Tax Notes Article, Stephen J. Small
Tax Notes Article, Stephen J. Small
William & Mary Annual Tax Conference
No abstract provided.
Tax Strategies And Key Tax Issues In Selling A Business, Part 2, Robert G. Mcelroy
Tax Strategies And Key Tax Issues In Selling A Business, Part 2, Robert G. Mcelroy
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For The Closely Held Business, Dennis I. Belcher, William I. Sanderson
Estate Planning For The Closely Held Business, Dennis I. Belcher, William I. Sanderson
William & Mary Annual Tax Conference
No abstract provided.
Some Points Re Perpetuity - Code And Regulations
Some Points Re Perpetuity - Code And Regulations
William & Mary Annual Tax Conference
No abstract provided.
Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides), Michael G. Frankel, David A. Miller
Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides), Michael G. Frankel, David A. Miller
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning In This Uncertain Environment, Eric Solomon
Tax Planning In This Uncertain Environment, Eric Solomon
William & Mary Annual Tax Conference
No abstract provided.
Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller
Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller
William & Mary Annual Tax Conference
No abstract provided.
Using - And Not Losing - Tax Losses, Part 2 (Slides), Steven M. Friedman
Using - And Not Losing - Tax Losses, Part 2 (Slides), Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
Using - And Not Losing - Tax Losses, Part 1: Protecting Tax Losses From A Section 382 Ownership Change (Slides), Mark C. Van Deusen
Using - And Not Losing - Tax Losses, Part 1: Protecting Tax Losses From A Section 382 Ownership Change (Slides), Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
A Primer On Protecting Tax Losses From A Section 382 Ownership Change, Mark C. Van Deusen
A Primer On Protecting Tax Losses From A Section 382 Ownership Change, Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
The Changing Landscape Of Tax Administration: Hot Topics Of Irs Audits Of Partnerships And S Corporations (Slides), Robert D. Schachat, Deborah M. Nolan
The Changing Landscape Of Tax Administration: Hot Topics Of Irs Audits Of Partnerships And S Corporations (Slides), Robert D. Schachat, Deborah M. Nolan
William & Mary Annual Tax Conference
No abstract provided.
Tax Issues In Real Estate Workouts, Peter J. Genz
Tax Issues In Real Estate Workouts, Peter J. Genz
William & Mary Annual Tax Conference
No abstract provided.
Beyond First Blushes And Gut Reactions: Planning For The Coming Tax Increases (Slides), Mitchell A. Drossman
Beyond First Blushes And Gut Reactions: Planning For The Coming Tax Increases (Slides), Mitchell A. Drossman
William & Mary Annual Tax Conference
No abstract provided.
The Office Of Professional Responsibility - Mission And Structure (Slides)
The Office Of Professional Responsibility - Mission And Structure (Slides)
William & Mary Annual Tax Conference
No abstract provided.
Making Chicken Salad - Monetizing Tax Losses (Slides), Steven M. Friedman, Glenn M. Johnson
Making Chicken Salad - Monetizing Tax Losses (Slides), Steven M. Friedman, Glenn M. Johnson
William & Mary Annual Tax Conference
No abstract provided.
Debt Workouts For Partnerships And S Corporations (Slides), Peter J. Genz
Debt Workouts For Partnerships And S Corporations (Slides), Peter J. Genz
William & Mary Annual Tax Conference
No abstract provided.
Creating State Incentives For Commercial Green Buildings: Did The Nevada Experience Set An Example Or Alter The Approach Of Other Jurisdictions?, Darren A. Prum
Creating State Incentives For Commercial Green Buildings: Did The Nevada Experience Set An Example Or Alter The Approach Of Other Jurisdictions?, Darren A. Prum
William & Mary Environmental Law and Policy Review
No abstract provided.
Is Sharif's Castle Deductible? Islam And The Tax Treatment Of Mortgage Debt, Roberta Mann
Is Sharif's Castle Deductible? Islam And The Tax Treatment Of Mortgage Debt, Roberta Mann
William & Mary Bill of Rights Journal
This Article examines the tax treatment of Islamic mortgage alternatives and considers the cultural and constitutional implications of the tax treatment of mortgage debt. Islamic law cannot be separated from the religion of Islam, and one of the primary tenets of Islamic law is the prohibition of riba, which is defined by some Islamic jurists as the payment of interest on any loan. Financing institutions, working with Muslim religious leaders, have developed a number of financing instruments that do not violate the prohibition against riba, thus facilitating home ownership for those Muslims who do not feel comfortable with a traditional …
The Dormant Commerce Clause: Adopting A New Standard And A Return To Principle, Timothy J. Slattery
The Dormant Commerce Clause: Adopting A New Standard And A Return To Principle, Timothy J. Slattery
William & Mary Bill of Rights Journal
No abstract provided.
Losing Our Religion: Reevaluating The Section 501(C)(3) Exemption Of Religious Organizations That Discriminate, Nicholas A. Mirkay
Losing Our Religion: Reevaluating The Section 501(C)(3) Exemption Of Religious Organizations That Discriminate, Nicholas A. Mirkay
William & Mary Bill of Rights Journal
No abstract provided.
Revised (And Revised Again) Internal Revenue Code Section 6694 And New Irs Guidance, Brian C. Bernhardt, Craig D. Bell
Revised (And Revised Again) Internal Revenue Code Section 6694 And New Irs Guidance, Brian C. Bernhardt, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
Troubled Projects, Workouts And Debt Restructurings, Richard Blumenreich
Troubled Projects, Workouts And Debt Restructurings, Richard Blumenreich
William & Mary Annual Tax Conference
No abstract provided.