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Articles 181 - 210 of 610
Full-Text Articles in Tax Law
Personal Residences, Dale P. Burgess
Personal Residences, Dale P. Burgess
William & Mary Annual Tax Conference
No abstract provided.
Partnership Allocations: What You Don't Know Can Hurt You, Steven M. Friedman
Partnership Allocations: What You Don't Know Can Hurt You, Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
Preserving Capital Gains In Real Estate Transactions, Todd D. Golub, Richard M. Lipton
Preserving Capital Gains In Real Estate Transactions, Todd D. Golub, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Like-Kind Exchanges, Robert D. Schachat
Like-Kind Exchanges, Robert D. Schachat
William & Mary Annual Tax Conference
No abstract provided.
Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason
Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason
Faculty Publications
No abstract provided.
Creative Structures For The Disposition Of Real Estate (Slides)
Creative Structures For The Disposition Of Real Estate (Slides)
William & Mary Annual Tax Conference
No abstract provided.
Selected Energy Tax Credit Provisions In The Internal Revenue Code
Selected Energy Tax Credit Provisions In The Internal Revenue Code
William & Mary Annual Tax Conference
No abstract provided.
Creative Structures For The Disposition Of Real Estate: Extracting Equity On A Tax-Free Basis, Blake D. Rubin, Andrea M. Whiteway, Jon G. Finkelstein
Creative Structures For The Disposition Of Real Estate: Extracting Equity On A Tax-Free Basis, Blake D. Rubin, Andrea M. Whiteway, Jon G. Finkelstein
William & Mary Annual Tax Conference
No abstract provided.
Client Alert- Irs Issues Safe Harbor Guidance For Partnership Flip Structures In Wind Deals
Client Alert- Irs Issues Safe Harbor Guidance For Partnership Flip Structures In Wind Deals
William & Mary Annual Tax Conference
No abstract provided.
Primer On Energy Tax Credits, Laura Ellen Jones
Primer On Energy Tax Credits, Laura Ellen Jones
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For The Philanthropically Minded Business Owner, C. Wells Hall Iii
Tax Planning For The Philanthropically Minded Business Owner, C. Wells Hall Iii
William & Mary Annual Tax Conference
No abstract provided.
Naked And Covered In Monte Carlo: A Reappraisal Of Option Taxation, Eric D. Chason
Naked And Covered In Monte Carlo: A Reappraisal Of Option Taxation, Eric D. Chason
Faculty Publications
The market for equity options and related derivatives is staggering, covering trillions of dollars worth of assets. As a result, the taxation of these instruments is inherently important. Moreover, the importance is made even more acute by the use of options in creating more complex transactions and in avoiding taxes. Consider an equity call option, which entitles, but does not obligate, its holder to buy stock at a set price at a set time in the future. Option theory gives us a way to break the option down into more fundamental units. For example, an equity call option over 10,000 …
The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini
The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini
William & Mary Law Review
No abstract provided.
Outlawing Pension-Funding Shortfalls, Eric D. Chason
Outlawing Pension-Funding Shortfalls, Eric D. Chason
Faculty Publications
Before ERISA, employees faced a large risk that their employers would default or renege on pension obligations. By creating a federal guarantor of pensions (the PBGC), ERISA has greatly reduced this risk. All else being equal, low-risk pensions are worth more to employees but cost more to provide. Congress has never had a coherent policy on who should pay for these extra costs. Moreover, legal scholars have failed to create a theoretical framework for dealing with these costs, focusing instead on the supposed "moral hazard" that the PBGC guaranty creates. This Article inserts itself into the scholarly vacuum, asserting that …
Opportunities And Pitfalls Under Sections 351 And 721, Craig L. Rascoe, William M. Richardson
Opportunities And Pitfalls Under Sections 351 And 721, Craig L. Rascoe, William M. Richardson
William & Mary Annual Tax Conference
No abstract provided.
Opportunities And Pitfalls Under Sections 351 And 721 (Slides), Craig L. Rascoe, William M. Richardson
Opportunities And Pitfalls Under Sections 351 And 721 (Slides), Craig L. Rascoe, William M. Richardson
William & Mary Annual Tax Conference
No abstract provided.
Why Pension Funding Matters, Eric D. Chason
Why Pension Funding Matters, Eric D. Chason
Faculty Publications
No abstract provided.
Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets, Thomas P. Rohman, Stephen L. Owen
Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets, Thomas P. Rohman, Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
S Corporations Redemptions And Divisions, Farhad Aghdami
S Corporations Redemptions And Divisions, Farhad Aghdami
William & Mary Annual Tax Conference
No abstract provided.
Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets (Related Articles), Stephen L. Owen
Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets (Related Articles), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Comparison Of S Corporations And Llcs, Stefan F. Tucker
Comparison Of S Corporations And Llcs, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Tax Considerations Of Transfers To And Distributions From The C Or S Corporation, C. Wells Hall Iii
Tax Considerations Of Transfers To And Distributions From The C Or S Corporation, C. Wells Hall Iii
William & Mary Annual Tax Conference
No abstract provided.
Executive Compensation Techniques For Closely-Held Businesses, Jeffrey R. Capwell
Executive Compensation Techniques For Closely-Held Businesses, Jeffrey R. Capwell
William & Mary Annual Tax Conference
No abstract provided.
Partnership Tax Allocation Provisions, Brian J. O'Connor
Partnership Tax Allocation Provisions, Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales, Andrea M. Whiteway
Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Liquidating According To Capital Accounts: Gone With The Wind?, Brian J. O'Connor, Steven R. Schneider
Liquidating According To Capital Accounts: Gone With The Wind?, Brian J. O'Connor, Steven R. Schneider
William & Mary Annual Tax Conference
No abstract provided.
Teed Off About Private Club Discrimination On The Taxpayer's Dime: Tax Exemptions And Other Government Privileges To Discriminatory Private Clubs, Jennifer Jolly-Ryan
Teed Off About Private Club Discrimination On The Taxpayer's Dime: Tax Exemptions And Other Government Privileges To Discriminatory Private Clubs, Jennifer Jolly-Ryan
William & Mary Journal of Race, Gender, and Social Justice
No abstract provided.
Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter From Soak-The-Rich To Robin-Hood-In-Reverse, John W. Lee
Faculty Publications
No abstract provided.
Redemptions Of Partnership Interests And Divisions Of Partnerships, Andrea M. Whiteway
Redemptions Of Partnership Interests And Divisions Of Partnerships, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Involuntary Conversions I.R.C. Section 1033, R Braxton Hill Iii
Involuntary Conversions I.R.C. Section 1033, R Braxton Hill Iii
William & Mary Annual Tax Conference
No abstract provided.