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Tax Law Commons

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William & Mary Law School

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Articles 421 - 450 of 610

Full-Text Articles in Tax Law

The Allocation Of Partnership Income And Loss Under Sec.704, Herschel M. Bloom Dec 1986

The Allocation Of Partnership Income And Loss Under Sec.704, Herschel M. Bloom

William & Mary Annual Tax Conference

No abstract provided.


Current Issues And Developments Involving Sales Or Exchanges Of Real Estate: The Impact Of Tax Reform 1986 On Real Estate Investments And Activities, Robert G. Gottlieb Dec 1986

Current Issues And Developments Involving Sales Or Exchanges Of Real Estate: The Impact Of Tax Reform 1986 On Real Estate Investments And Activities, Robert G. Gottlieb

William & Mary Annual Tax Conference

No abstract provided.


Purchase Price Allocations In Cost Basis Acquisitions: Sections 338 And 1060 Under The 1986 Code, William Rogers, John W. Lee Dec 1986

Purchase Price Allocations In Cost Basis Acquisitions: Sections 338 And 1060 Under The 1986 Code, William Rogers, John W. Lee

William & Mary Annual Tax Conference

No abstract provided.


Tax Exempt Bond Provisions, Hugh L. Patterson, Guy R. Friddell, William W. Harrison Dec 1986

Tax Exempt Bond Provisions, Hugh L. Patterson, Guy R. Friddell, William W. Harrison

William & Mary Annual Tax Conference

No abstract provided.


Making Subchapter S Work, Glenn E. Coven Jul 1986

Making Subchapter S Work, Glenn E. Coven

Faculty Publications

No abstract provided.


Start-Up Costs, Section 195 And Clear Reflection Of Income: A Tale Of Talismans, Tacked-On Tax Reform And A Touch Of Basics, John W. Lee Jul 1986

Start-Up Costs, Section 195 And Clear Reflection Of Income: A Tale Of Talismans, Tacked-On Tax Reform And A Touch Of Basics, John W. Lee

Faculty Publications

No abstract provided.


Book Review Of The Supreme Court And Constitutional Democracy, Neal Devins Jan 1986

Book Review Of The Supreme Court And Constitutional Democracy, Neal Devins

Faculty Publications

No abstract provided.


Divorce: A Taxing Experience, Charles Edward Falk Dec 1985

Divorce: A Taxing Experience, Charles Edward Falk

William & Mary Annual Tax Conference

No abstract provided.


Statutory (Formerly Non-Statutory) Fringe Benefits: New Sec. 132, Jerry J. Mccoy Dec 1985

Statutory (Formerly Non-Statutory) Fringe Benefits: New Sec. 132, Jerry J. Mccoy

William & Mary Annual Tax Conference

No abstract provided.


Handling Tax Shelter Disputes And Litigation With The Irs, Mortimer Caplin Dec 1985

Handling Tax Shelter Disputes And Litigation With The Irs, Mortimer Caplin

William & Mary Annual Tax Conference

No abstract provided.


Disposition Of The Corporation Or The Corporate Business, N. Jerold Cohen Dec 1985

Disposition Of The Corporation Or The Corporate Business, N. Jerold Cohen

William & Mary Annual Tax Conference

No abstract provided.


The Federal Income Tax Consequences Of The Admission Of A New Partner After The 1984 Act, Glenn E. Coven Dec 1985

The Federal Income Tax Consequences Of The Admission Of A New Partner After The 1984 Act, Glenn E. Coven

William & Mary Annual Tax Conference

No abstract provided.


Container Corporation Of America V. Franchise Tax Board: The Supreme Court Encourages Apportionment Taxation, Laura J. Waterland May 1985

Container Corporation Of America V. Franchise Tax Board: The Supreme Court Encourages Apportionment Taxation, Laura J. Waterland

William & Mary Law Review

No abstract provided.


Jackson Reanalyzed: Preventing Tax-Free Escape Upon Transfer Of A Partnership Interest, Michael J. Baader Feb 1985

Jackson Reanalyzed: Preventing Tax-Free Escape Upon Transfer Of A Partnership Interest, Michael J. Baader

William & Mary Law Review

No abstract provided.


Death Or Retirement Of A Partner, Stefan F. Tucker Dec 1984

Death Or Retirement Of A Partner, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


Selected Current Developments In Subchapter C, Donald V. Moorehead Dec 1984

Selected Current Developments In Subchapter C, Donald V. Moorehead

William & Mary Annual Tax Conference

No abstract provided.


Interest Free Loans, Waller H. Horsley Dec 1984

Interest Free Loans, Waller H. Horsley

William & Mary Annual Tax Conference

No abstract provided.


Cafeteria Plans In Transition, Leon E. Irish Dec 1984

Cafeteria Plans In Transition, Leon E. Irish

William & Mary Annual Tax Conference

No abstract provided.


Bob Jones University V. U.S.: A Political Analysis, Neal Devins Apr 1984

Bob Jones University V. U.S.: A Political Analysis, Neal Devins

Faculty Publications

No abstract provided.


Who Is Injured When Racially Discriminatory Private Schools Are Tax-Exempt?, Neal Devins Jan 1984

Who Is Injured When Racially Discriminatory Private Schools Are Tax-Exempt?, Neal Devins

Faculty Publications

No abstract provided.


Standing And Adverseness In Challenges Of Tax Exemptions For Discriminatory Public Schools, Thomas Mccoy, Neal Devins Jan 1984

Standing And Adverseness In Challenges Of Tax Exemptions For Discriminatory Public Schools, Thomas Mccoy, Neal Devins

Faculty Publications

No abstract provided.


The New Theology Of Tax Policy: Reformation Or Heresy, Bruce F. Davie Dec 1983

The New Theology Of Tax Policy: Reformation Or Heresy, Bruce F. Davie

William & Mary Annual Tax Conference

No abstract provided.


Income And Estate Tax Planning With Subchapter S Corporations, Robert J. Hipple, Barbara C. Hipple Dec 1983

Income And Estate Tax Planning With Subchapter S Corporations, Robert J. Hipple, Barbara C. Hipple

William & Mary Annual Tax Conference

No abstract provided.


Recent Developments Affecting Multiple Corporations: Sections 304, 306, And 338, James P. Holden Dec 1983

Recent Developments Affecting Multiple Corporations: Sections 304, 306, And 338, James P. Holden

William & Mary Annual Tax Conference

No abstract provided.


The Tax Professional And The New Tax Compliance Environment, Marvin J. Garbis Dec 1983

The Tax Professional And The New Tax Compliance Environment, Marvin J. Garbis

William & Mary Annual Tax Conference

No abstract provided.


The Subchapter S Revision Act: An Analysis And Appraisal, Glenn E. Coven Jul 1983

The Subchapter S Revision Act: An Analysis And Appraisal, Glenn E. Coven

Faculty Publications

No abstract provided.


The Bob Jones Case - Over To Congress, Neal Devins Jun 1983

The Bob Jones Case - Over To Congress, Neal Devins

Popular Media

No abstract provided.


Tax Exemptions For Racially Discriminatory Private Schools: A Legislative Proposal, Neal Devins Jan 1983

Tax Exemptions For Racially Discriminatory Private Schools: A Legislative Proposal, Neal Devins

Faculty Publications

In Revenue Ruling 71-447, the Internal Revenue Service expressly denied tax exemptions to racially discriminatory private schools. The Reagan administration recently challenged the existence of a defined policy prohibiting tax exemptions to these schools as well as the propriety of the IRS's involvement in regulating social policy. President Reagan has called upon Congress to settle the issue by enacting affirmative legislation. Congress, however, has maintained that long-established federal policy supports Revenue Ruling 71-447 and has refused to enact affirmative legislation. In this Article, Mr. Devins examines the conflict between the executive, judicial, and legislative branches of government and argues that …


Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins Jan 1983

Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins

Faculty Publications

No abstract provided.


Compliance Provisions Of Tax Equity And Fiscal Responsibility Act (Tefra), Charles Roddy Dec 1982

Compliance Provisions Of Tax Equity And Fiscal Responsibility Act (Tefra), Charles Roddy

William & Mary Annual Tax Conference

No abstract provided.