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Articles 211 - 240 of 610
Full-Text Articles in Tax Law
Estate Planning For The Successful Real Estate Entrepreneur, Louis A. Mezzullo, Mary Ann Mancini
Estate Planning For The Successful Real Estate Entrepreneur, Louis A. Mezzullo, Mary Ann Mancini
William & Mary Annual Tax Conference
No abstract provided.
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin
William & Mary Annual Tax Conference
No abstract provided.
Preserving Capital Gains In Real Estate Transactions, Stanley L. Blend, Richard M. Lipton
Preserving Capital Gains In Real Estate Transactions, Stanley L. Blend, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Like-Kind Exchange Outline, Richard M. Lipton, Thomas P. Rohman
Like-Kind Exchange Outline, Richard M. Lipton, Thomas P. Rohman
William & Mary Annual Tax Conference
No abstract provided.
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin, Andrea Macintosh Whiteway
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin, Andrea Macintosh Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Like-Kind Exchanges And Involuntary Conversions (Related Articles)
Like-Kind Exchanges And Involuntary Conversions (Related Articles)
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal And Preserving Capital Gains In Real Estate Transactions (Related Article)
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments Affecting Real Estate And Pass Through Entities, Stefan F. Tucker, Richard M. Lipton
Recent Developments Affecting Real Estate And Pass Through Entities, Stefan F. Tucker, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal And Preserving Capital Gains In Real Estate Transactions (Related Article)
William & Mary Annual Tax Conference
No abstract provided.
Like-Kind Exchanges And Involuntary Conversions (Related Articles)
Like-Kind Exchanges And Involuntary Conversions (Related Articles)
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal And Preserving Capital Gains In Real Estate Transactions (Related Article)
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Troubled Real Estate - Focus On The Solvent Taxpayer, Susan T. Edlavitch
Tax Planning For Troubled Real Estate - Focus On The Solvent Taxpayer, Susan T. Edlavitch
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal (Slides), Thomas P. Rohman, Richard M. Lipton
Capturing Capital Gain While Staying In The Deal (Slides), Thomas P. Rohman, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Give Me (And Let Me Sell) Credits: The Basics Of Historic Rehab And Land Preservation Credits
Give Me (And Let Me Sell) Credits: The Basics Of Historic Rehab And Land Preservation Credits
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For The Real Estate Owner (Including Choice Of Entity Considerations And Income Tax Issues In Acquiring Developing And Owning Real Estate), Stefan F. Tucker, Brian S. Masterson
Tax Planning For The Real Estate Owner (Including Choice Of Entity Considerations And Income Tax Issues In Acquiring Developing And Owning Real Estate), Stefan F. Tucker, Brian S. Masterson
William & Mary Annual Tax Conference
No abstract provided.
Real Estate- Preserving Capital Gains, Dealer Issues, Stefan F. Tucker, Brian S. Masterson
Real Estate- Preserving Capital Gains, Dealer Issues, Stefan F. Tucker, Brian S. Masterson
William & Mary Annual Tax Conference
No abstract provided.
A Devil Disguised As A Corporate Angel?: Questioning Corporate Charitable Contributions To "Independent" Directors' Organizations, Benjamin E. Ladd
A Devil Disguised As A Corporate Angel?: Questioning Corporate Charitable Contributions To "Independent" Directors' Organizations, Benjamin E. Ladd
William & Mary Law Review
No abstract provided.
The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee
The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee
Faculty Publications
No abstract provided.
The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim
The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim
Faculty Publications
Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."
Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is treated as …
Family Limited Partnership Update, Farhad Aghdami
Family Limited Partnership Update, Farhad Aghdami
William & Mary Annual Tax Conference
No abstract provided.
Exit Strategies And Techniques For The Business Owner, Stephen L. Owen
Exit Strategies And Techniques For The Business Owner, Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Non-Traditional Sources Of Capital For The Maturing Business
Non-Traditional Sources Of Capital For The Maturing Business
William & Mary Annual Tax Conference
No abstract provided.
Strategic Philanthropy: Developing A Family Philanthropic Legacy, Samuel Davis Iii
Strategic Philanthropy: Developing A Family Philanthropic Legacy, Samuel Davis Iii
William & Mary Annual Tax Conference
No abstract provided.
Capital Market Exits: Planning For Restricted And Control Securities, George F. Albright
Capital Market Exits: Planning For Restricted And Control Securities, George F. Albright
William & Mary Annual Tax Conference
No abstract provided.
Business & Finance Issues With Traditional Finance And Capitalization
Business & Finance Issues With Traditional Finance And Capitalization
William & Mary Annual Tax Conference
No abstract provided.
Executive Compensation Planning For Privately-Held Businesses, Jeffrey R. Capwell
Executive Compensation Planning For Privately-Held Businesses, Jeffrey R. Capwell
William & Mary Annual Tax Conference
No abstract provided.
Business, Benefits And Tax Issues Involved In The Formation And Structure Of The Closely Held Business Selection Of Entity Considerations, C. Wells Hall Iii
Business, Benefits And Tax Issues Involved In The Formation And Structure Of The Closely Held Business Selection Of Entity Considerations, C. Wells Hall Iii
William & Mary Annual Tax Conference
No abstract provided.
What Corporate Tax Shelters Can Teach Us About The Structure Of Subchapter C, Glenn E. Coven
What Corporate Tax Shelters Can Teach Us About The Structure Of Subchapter C, Glenn E. Coven
Faculty Publications
Coven argues that the rules extending nonrecognition treatment to the incorporation of property never have been properly integrated with the double taxation of corporations. As a result, the duplicate burden or benefit is applied retroactively. That defect, Coven believes, has been long overlooked, but now that it has been exploited by one popular version of the loss replicating corporate tax shelter, it must be addressed. The remedy applied by Congress to the tax shelter in section 358(h) is insufficient, does not operate correctly and undermines the integrity of the code, he says.
This article proposes a more comprehensive solution that …
Basis Shifting - A Radical Approach To An Intractable Problem, Glenn E. Coven
Basis Shifting - A Radical Approach To An Intractable Problem, Glenn E. Coven
Faculty Publications
Coven asserts that one of the lingering ambiguities in subchapter C is how an appropriate tax benefit can be obtained from the tax basis that "disappears" when a shareholder's interest is completely redeemed but the transaction is treated as a dividend because stock held by others is attributed to the former shareholder. He believes that Treasury was content to rely on manifestly inadequate regulations to resolve that issue until taxpayers discovered how to convert those regulations into a potent tax shelter. The amendment to those regulations, proposed in 2002, however, was fatally flawed, according to Coven.
In this article, Coven …
Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor
Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor
William & Mary Annual Tax Conference
No abstract provided.