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Articles 481 - 510 of 610
Full-Text Articles in Tax Law
Divorce And Separation: Income Tax Consequences, Barbara B. Lewis
Divorce And Separation: Income Tax Consequences, Barbara B. Lewis
William & Mary Annual Tax Conference
No abstract provided.
Standing To Challenge Tax Treatment Of Competitors
Standing To Challenge Tax Treatment Of Competitors
William & Mary Law Review
No abstract provided.
Challenging The Tax Summons: Procedures And Defenses
Challenging The Tax Summons: Procedures And Defenses
William & Mary Law Review
No abstract provided.
Pre-Retirement Qualified Plan Pay-Outs Under Erisa, Harry V. Lamon, John W. Lee
Pre-Retirement Qualified Plan Pay-Outs Under Erisa, Harry V. Lamon, John W. Lee
Faculty Publications
No abstract provided.
Muni-Funds: Exempt-Interest Dividends And The Feasibility Of Underwriting Fee Recapture
Muni-Funds: Exempt-Interest Dividends And The Feasibility Of Underwriting Fee Recapture
William & Mary Law Review
No abstract provided.
Carrybacks And The (F) Reorganization
The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven
The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven
Faculty Publications
No abstract provided.
The Erosion Of Constitutional Privileges, Paul P. Lipton
The Erosion Of Constitutional Privileges, Paul P. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Tax Elections In Post Mortem Administration, John E. Donaldson
Tax Elections In Post Mortem Administration, John E. Donaldson
William & Mary Annual Tax Conference
No abstract provided.
Attacking Shelters Through The Mini-Maxi Tax: A Sketchbook Of Tax Preference Concepts, Patricia Ann Metzer
Attacking Shelters Through The Mini-Maxi Tax: A Sketchbook Of Tax Preference Concepts, Patricia Ann Metzer
William & Mary Annual Tax Conference
No abstract provided.
Crown V. Commissioner: Gift Taxation And Interest-Free Loans Among Family Members
Crown V. Commissioner: Gift Taxation And Interest-Free Loans Among Family Members
William & Mary Law Review
No abstract provided.
The Impact Of The New Basis Rules On Post-Mortem Income Tax Planning, John E. Donaldson
The Impact Of The New Basis Rules On Post-Mortem Income Tax Planning, John E. Donaldson
Popular Media
No abstract provided.
Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee
Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee
Faculty Publications
No abstract provided.
Taxation Of Professional Sports Teams After 1976: A Whole New Ballgame, Howard Zaritsky
Taxation Of Professional Sports Teams After 1976: A Whole New Ballgame, Howard Zaritsky
William & Mary Law Review
No abstract provided.
Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee
Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee
Faculty Publications
Newly issued Proposed Regulations, under Section 355, follow recent decisions allowing horizontal divisions of a single business. In addition, the proposals introduce factors for determining whether a Section 355 transaction is a device for bailing out earnings" Mr. Lee analyzes these and other changes in the Proposed Regulations.
The Role Of Inter Vivos Giving In Estate Planning Under The Tax Reform Act Of 1976, John E. Donaldson
The Role Of Inter Vivos Giving In Estate Planning Under The Tax Reform Act Of 1976, John E. Donaldson
Popular Media
No abstract provided.
Secs. 465 And 714(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg
Secs. 465 And 714(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg
Faculty Publications
No abstract provided.
Compensating The Promoter-General Partner, Martin B. Cowan
Compensating The Promoter-General Partner, Martin B. Cowan
William & Mary Annual Tax Conference
No abstract provided.
Collapsible Partnerships, Michael S. Applebaum
Collapsible Partnerships, Michael S. Applebaum
William & Mary Annual Tax Conference
No abstract provided.
Constructive Cash Distributions, John W. Lee
Constructive Cash Distributions, John W. Lee
William & Mary Annual Tax Conference
No abstract provided.
The Corporate General Partner In A Limited Partnership, Henry Weiler
The Corporate General Partner In A Limited Partnership, Henry Weiler
William & Mary Annual Tax Conference
No abstract provided.
Tax Shelter Reform, Richard M. Leder
Tax Shelter Reform, Richard M. Leder
William & Mary Annual Tax Conference
No abstract provided.
Initial Pitfalls Associated With Use Of The Limited Partnership, Michael T. Madison
Initial Pitfalls Associated With Use Of The Limited Partnership, Michael T. Madison
William & Mary Annual Tax Conference
No abstract provided.
Bartlett V. United States: Deduction Of Nonbusiness Losses Not Compensated By Insurance - The Need For A Separate Standard For Individuals
William & Mary Law Review
No abstract provided.
Credited Service After Erisa, John W. Lee
The "Elaborate Interweaving Of Jurisdiction": Labor And Tax Administration And Enforcement Of Erisa And Beyond, John W. Lee
The "Elaborate Interweaving Of Jurisdiction": Labor And Tax Administration And Enforcement Of Erisa And Beyond, John W. Lee
Faculty Publications
No abstract provided.
Analysis Of Revenue Ruling 75-292: A Proposal To Allow The Combined Use Of Sections 1031 And 351 Without Destroying The Tax-Free Status Of Either
William & Mary Law Review
No abstract provided.
Partnership Allocations, Donald J. Weidner
Partnership Allocations, Donald J. Weidner
William & Mary Annual Tax Conference
No abstract provided.
How To Salvage Tax Benefits When A Professional Corporation Disbands, John W. Lee
How To Salvage Tax Benefits When A Professional Corporation Disbands, John W. Lee
Faculty Publications
One of the main concerns of a shareholder in a professional corporation that is dissolving is to protect his interest in the corporation's qualified deferred compensation plan. By use of a case study, Mr. Lee analyzes several methods available for a shareholder to preserve his interest. He also presents a possible solution to other problems arising in connection with the professional corporation's dissolution, such as splitting up the practice (and its accounts receivable) and the status of liquidating distributions if the professionals reincorporate separately.