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Articles 241 - 270 of 610
Full-Text Articles in Tax Law
Using Charitable Contribution Planning Opportunities With Family Business Succession Planning, J. William Gray Jr.
Using Charitable Contribution Planning Opportunities With Family Business Succession Planning, J. William Gray Jr.
William & Mary Annual Tax Conference
No abstract provided.
Practical Issues When Appraising Privately Held Business, Robert F. Mizell, Craig G. Bell
Practical Issues When Appraising Privately Held Business, Robert F. Mizell, Craig G. Bell
William & Mary Annual Tax Conference
No abstract provided.
The Like Kind Exchange: A Current Review, Stefan F. Tucker
The Like Kind Exchange: A Current Review, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
The Impact Of The 2003 Tax Act On Privately Held Business, Samuel P. Starr
The Impact Of The 2003 Tax Act On Privately Held Business, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments Affecting Real Estate And Pass-Through Entities, Stefan F. Tucker, Jeffrey S. Clark
Recent Developments Affecting Real Estate And Pass-Through Entities, Stefan F. Tucker, Jeffrey S. Clark
William & Mary Annual Tax Conference
No abstract provided.
Analyzing The Noncompensatory Partnership Option Proposed Regulations, Dennis A. Diersen
Analyzing The Noncompensatory Partnership Option Proposed Regulations, Dennis A. Diersen
William & Mary Annual Tax Conference
No abstract provided.
Selected Buyer And Seller Issues When Contemplating M&A Transactions In An Uncertain Economy, Thomas R. Frantz
Selected Buyer And Seller Issues When Contemplating M&A Transactions In An Uncertain Economy, Thomas R. Frantz
William & Mary Annual Tax Conference
No abstract provided.
Use Of Limited Liability Entities In Tax Strategies And Techniques For Business Acquisitions And Dispositions, Thomas P. Rohman
Use Of Limited Liability Entities In Tax Strategies And Techniques For Business Acquisitions And Dispositions, Thomas P. Rohman
William & Mary Annual Tax Conference
No abstract provided.
The Economic Ambiguity (And Possible Irrelevance) Of Tax Transition Rules, Eric D. Chason
The Economic Ambiguity (And Possible Irrelevance) Of Tax Transition Rules, Eric D. Chason
Faculty Publications
No abstract provided.
Commercial Activity And Charitable Tax Exemption, John D. Colombo
Commercial Activity And Charitable Tax Exemption, John D. Colombo
William & Mary Law Review
No abstract provided.
Buy-Sell Agreements And Nontax Issues In Planning For Business Succession, Farhad Aghdami
Buy-Sell Agreements And Nontax Issues In Planning For Business Succession, Farhad Aghdami
William & Mary Annual Tax Conference
No abstract provided.
Exit Strategies For Owners Of Privately Held Businesses, R. Marshall Merriman Jr., Arthur E. Cirulnick, Paul H. Wilner
Exit Strategies For Owners Of Privately Held Businesses, R. Marshall Merriman Jr., Arthur E. Cirulnick, Paul H. Wilner
William & Mary Annual Tax Conference
No abstract provided.
Choosing A Business Entity For The 21st Century, Samuel P. Starr, Thomas P. Rohman, L. Michael Gracik Jr.
Choosing A Business Entity For The 21st Century, Samuel P. Starr, Thomas P. Rohman, L. Michael Gracik Jr.
William & Mary Annual Tax Conference
No abstract provided.
Uses Of Life Insurance For The Closely-Held Business, Mary Anne Mancini
Uses Of Life Insurance For The Closely-Held Business, Mary Anne Mancini
William & Mary Annual Tax Conference
No abstract provided.
Employee Benefits Issues In Purchase And Sale Of Privately Held Business, Andrea L. O'Brien
Employee Benefits Issues In Purchase And Sale Of Privately Held Business, Andrea L. O'Brien
William & Mary Annual Tax Conference
No abstract provided.
Deconstructing The General Plan Of Rehabilitation, John W. Lee
Deconstructing The General Plan Of Rehabilitation, John W. Lee
Faculty Publications
The general plan of rehabilitation doctrine provides that expenses incurred as part of a plan of general rehabilitation must be capitalized even though the same expenses incurred separately would be deductible as ordinary and necessary repairs. The emerging general standard after INDOPCO for current deduction of an expenditure with future benefits, the case with most repair/ improvement expenditures, is a balancing test: Whether the taxpayer ’s administrative and record keeping costs associated with capitalization outweigh the potential distortion of income from a current deduction of the future benefit expenditures. “Rough justice” rules for current deduction of future benefits expenditures, reflecting …
Corporate Managers, Agency Costs, And The Rise Of Double Taxation, Steven A. Bank
Corporate Managers, Agency Costs, And The Rise Of Double Taxation, Steven A. Bank
William & Mary Law Review
No abstract provided.
Drawing The Line Between Taxes And Takings: The Continuous Burdens Principle, And Its Broader Application, Eric Kades
Drawing The Line Between Taxes And Takings: The Continuous Burdens Principle, And Its Broader Application, Eric Kades
Faculty Publications
No abstract provided.
Transaction Costs Relating To Acquisition Or Enhancement Of Intangible Property: A Populist, Political, But Practical Perspective, John W. Lee
Faculty Publications
No abstract provided.
Policy Entrepreneurship, Public Choice, And Symbolic Reform Analysis Of Section 198, The Brownfields Tax Incentive: Carrot Or Stick Or Just Never Mind?, John W. Lee, W. Eugene Seago
Policy Entrepreneurship, Public Choice, And Symbolic Reform Analysis Of Section 198, The Brownfields Tax Incentive: Carrot Or Stick Or Just Never Mind?, John W. Lee, W. Eugene Seago
William & Mary Environmental Law and Policy Review
No abstract provided.
Web Resources For Tax Professionals: 2001, Dennis Schmidt, Will Yancey
Web Resources For Tax Professionals: 2001, Dennis Schmidt, Will Yancey
William & Mary Annual Tax Conference
No abstract provided.
Employee Benefits For The Closely Held Business, Lisa C. Germano
Employee Benefits For The Closely Held Business, Lisa C. Germano
William & Mary Annual Tax Conference
No abstract provided.
Representing The Failing Company Where The Irs Is "Knocking On The Door", Craig D. Bell, T. Keith Fogg, George C. Gretes, Nina E. Olson
Representing The Failing Company Where The Irs Is "Knocking On The Door", Craig D. Bell, T. Keith Fogg, George C. Gretes, Nina E. Olson
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Real Estate Developers, Charles H. Egerton
Tax Planning For Real Estate Developers, Charles H. Egerton
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Real Estate Ownership, Stefan F. Tucker
Tax Planning For Real Estate Ownership, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
The Like Kind Exchange: A Current Review, Stefan F. Tucker
The Like Kind Exchange: A Current Review, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Settlements And Waivers Affecting Pension Benefits Under Erisa, Eric D. Chason
Settlements And Waivers Affecting Pension Benefits Under Erisa, Eric D. Chason
Faculty Publications
Waivers affecting pension benefits may be entered into as part of a controversy (for example, a settlement agreement) or in isolation (for example, a disclaimer). Under current law, however, it is unclear how these waivers fit within the protections of ERISA, particularly the antialienation rule. Courts have generally honored settlement agreements so long as they are procedurally fair to participants. However, the antialienation rule looms in the background. The IRS and Treasury, in contrast, have focused on waivers outside the settlement context, prohibiting participants from making them but allowing beneficiaries to do so if the waiver satisfies gift-tax rules for …
"Tax Library" Resources For The Small To Medium Sized Cpa Or Law Firm - Roundtable Discussion, Michael L. Layman, Timothy H. Guare, J. Patrick Budd, Gregory W. Geisert
"Tax Library" Resources For The Small To Medium Sized Cpa Or Law Firm - Roundtable Discussion, Michael L. Layman, Timothy H. Guare, J. Patrick Budd, Gregory W. Geisert
William & Mary Annual Tax Conference
No abstract provided.
Taxation Of Distributions: Distributions From Partnerships And Limited Liability Companies, David W. Larue
Taxation Of Distributions: Distributions From Partnerships And Limited Liability Companies, David W. Larue
William & Mary Annual Tax Conference
No abstract provided.
Enterprise Risk Management: Realizing Profit From Risk, Raymond M. Slabaugh
Enterprise Risk Management: Realizing Profit From Risk, Raymond M. Slabaugh
William & Mary Annual Tax Conference
No abstract provided.