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William & Mary Law School

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Articles 271 - 300 of 610

Full-Text Articles in Tax Law

Valuations In The Business Setting: International Glossary Of Business Valuation Terms Dec 2000

Valuations In The Business Setting: International Glossary Of Business Valuation Terms

William & Mary Annual Tax Conference

No abstract provided.


Valuations In The Business Setting: Exhibits Dec 2000

Valuations In The Business Setting: Exhibits

William & Mary Annual Tax Conference

No abstract provided.


The Evoloving Nature Of Tax Practice, Stefan F. Tucker Dec 2000

The Evoloving Nature Of Tax Practice, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


Valuations In The Business Setting, Harold G. Martin Jr. Dec 2000

Valuations In The Business Setting, Harold G. Martin Jr.

William & Mary Annual Tax Conference

No abstract provided.


State Challenges To Related Party Transactions, D. French Slaughter Iii Dec 2000

State Challenges To Related Party Transactions, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.


Who Spilled Coke On My Laptop?, D. French Slaughter Iii Dec 2000

Who Spilled Coke On My Laptop?, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.


Better America Bonds: Better Is In The Eye Of The Beholder, Robert A. Fisher Oct 2000

Better America Bonds: Better Is In The Eye Of The Beholder, Robert A. Fisher

William & Mary Environmental Law and Policy Review

No abstract provided.


No Hope (Credits) For Louisiana Coffers, Glenn E. Coven, Michael B. Lang Jul 2000

No Hope (Credits) For Louisiana Coffers, Glenn E. Coven, Michael B. Lang

Faculty Publications

No abstract provided.


A Wrong Step In The Right Direction: The National Taxpayer Advocate And The 1998 Irs Restructuring And Reform Act, Heather B. Conoboy Apr 2000

A Wrong Step In The Right Direction: The National Taxpayer Advocate And The 1998 Irs Restructuring And Reform Act, Heather B. Conoboy

William & Mary Law Review

No abstract provided.


Choice Of Small Business Tax Entity, John W. Lee Apr 2000

Choice Of Small Business Tax Entity, John W. Lee

Faculty Publications

This article summarizes parts of Lee’s forthcoming article “A Populist Political Perspective of the Business Tax Entities Universe: Hey the Stars Might Lie But the Numbers Never Do,” 78 Texas L. Rev. 885 (2000). Conventional wisdom, says Lee, holds that the LLC, due to its limited liability and hassle-free single level of taxation, will supplant C and S corporations as the choice of entity for new businesses. In fact, in most jurisdictions corporate formations outnumber LLC formations 2:1 or more, and IRS Statistics of Income (SOI) projects that the S corporation will be the fastest growing tax entity for 2000 …


Environmental Taxes And Subsidies: What Is The Appropriate Fiscal Policy For Dealing With Modern Environmental Problems?, Charles D. Patterson Iii Feb 2000

Environmental Taxes And Subsidies: What Is The Appropriate Fiscal Policy For Dealing With Modern Environmental Problems?, Charles D. Patterson Iii

William & Mary Environmental Law and Policy Review

No abstract provided.


A Populist Political Perspective Of The Business Tax Entities Universe: Hey The Stars Might Lie, But The Numbers Never Do, John W. Lee Jan 2000

A Populist Political Perspective Of The Business Tax Entities Universe: Hey The Stars Might Lie, But The Numbers Never Do, John W. Lee

Faculty Publications

No abstract provided.


Taxable And Tax-Free Acquisitions And Separations, Mark J. Silverman, Robert H. Wellen, Mark L. Yecies Dec 1999

Taxable And Tax-Free Acquisitions And Separations, Mark J. Silverman, Robert H. Wellen, Mark L. Yecies

William & Mary Annual Tax Conference

No abstract provided.


Selected Current Developments In Financial Accounting And Reporting, David W. Larue Dec 1999

Selected Current Developments In Financial Accounting And Reporting, David W. Larue

William & Mary Annual Tax Conference

No abstract provided.


Capitalization In The Nineties, Glenn R. Carrington Dec 1999

Capitalization In The Nineties, Glenn R. Carrington

William & Mary Annual Tax Conference

No abstract provided.


Federal And State Audit Issues, William L.S. Rowe, D. French Slaughter Iii Dec 1999

Federal And State Audit Issues, William L.S. Rowe, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.


Section 338(H)(10) & Appendix, Mark J. Silverman, Jonathan I. Forrest Dec 1999

Section 338(H)(10) & Appendix, Mark J. Silverman, Jonathan I. Forrest

William & Mary Annual Tax Conference

No abstract provided.


Use Of Limited Liability Companies In Corporate Transactions, Mark J. Silverman, Lisa M. Zarlenga Dec 1999

Use Of Limited Liability Companies In Corporate Transactions, Mark J. Silverman, Lisa M. Zarlenga

William & Mary Annual Tax Conference

No abstract provided.


Section 338(H)(10), Mark L. Yecies Dec 1999

Section 338(H)(10), Mark L. Yecies

William & Mary Annual Tax Conference

No abstract provided.


Contingent Consideration And Contingent Liabilities In Acquisitions: Outline,Addendum, References, Robert H. Wellen Dec 1999

Contingent Consideration And Contingent Liabilities In Acquisitions: Outline,Addendum, References, Robert H. Wellen

William & Mary Annual Tax Conference

No abstract provided.


Corporate Divisions Under Section 355, Mark J. Silverman Dec 1999

Corporate Divisions Under Section 355, Mark J. Silverman

William & Mary Annual Tax Conference

No abstract provided.


State Comparative Chart Llc And Llp Statutes, James J. Wheaton Jan 1999

State Comparative Chart Llc And Llp Statutes, James J. Wheaton

William & Mary Annual Tax Conference

No abstract provided.


Square Pegs In Round Holes: Llcs Under Other Statutes, James J. Wheaton Jan 1999

Square Pegs In Round Holes: Llcs Under Other Statutes, James J. Wheaton

William & Mary Annual Tax Conference

No abstract provided.


Windfalls, Eric Kades Jan 1999

Windfalls, Eric Kades

Faculty Publications

No abstract provided.


Who Should Be Entitled To Claim The New Education Credits?, Glenn E. Coven Jan 1999

Who Should Be Entitled To Claim The New Education Credits?, Glenn E. Coven

Faculty Publications

Professor Coven believes that the education assistance provisions enacted in 1997, while long overdue, were ill-considered and poorly constructed. Focusing on what should have been the simple question of who is entitled to claim an education tax credit, this report illustrates the harm that inadequate drafting produces. While section 25A appeared to deny a credit to a dependent child, an unfair and unwise result, the proposed regulations allow parents to shift the credit to their children but only on the forfeiture of the deduction for the personal exemption. That rule, says Coven, imposes a harsh penalty on low and middle-income …


Impact Of Sales And Use Taxes On Corporate Transactions, Peter L. Faber Dec 1998

Impact Of Sales And Use Taxes On Corporate Transactions, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.


Pass-Through Entity Update, Richard B. Robinson Dec 1998

Pass-Through Entity Update, Richard B. Robinson

William & Mary Annual Tax Conference

No abstract provided.


Federal And State Audit Issues, William L.S. Rowe, D. French Slaughter Iii Dec 1998

Federal And State Audit Issues, William L.S. Rowe, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.


S Corporations, Bryan P. Collins Dec 1998

S Corporations, Bryan P. Collins

William & Mary Annual Tax Conference

No abstract provided.


Internal Revenue Code Section 1259: A Legitimate Foundation For Taxing Short Sales Against The Box Or A Mere Makeover?, Simon D. Ulcickas Apr 1998

Internal Revenue Code Section 1259: A Legitimate Foundation For Taxing Short Sales Against The Box Or A Mere Makeover?, Simon D. Ulcickas

William & Mary Law Review

No abstract provided.