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Articles 511 - 540 of 610
Full-Text Articles in Tax Law
Section 335 Active Business Management: What Advice To Give Clients Today, John W. Lee
Section 335 Active Business Management: What Advice To Give Clients Today, John W. Lee
Faculty Publications
The IRS in three Rulings has taken the position that services for the distributing corporation performed through independent contractor could not satisfy the active business requirement test of Section 355. Mr. Lee analyzes the Rulings in light of case law and legislative history that have interpreted the Code's active business test. He concludes that further court tests will be necessary before there can be complete reliance upon active conduct by an independent contractor.
Technical And Scientific Evidence In Administrative Adjudication, Scott C. Whitney
Technical And Scientific Evidence In Administrative Adjudication, Scott C. Whitney
Faculty Publications
No abstract provided.
Federal Taxation In Separation And Divorce, Edward S. Graves
Federal Taxation In Separation And Divorce, Edward S. Graves
William & Mary Annual Tax Conference
No abstract provided.
The Fabled Esop, Robert S. Taft
The Fabled Esop, Robert S. Taft
William & Mary Annual Tax Conference
No abstract provided.
Hobby Farming, Recreational Property And Yachts As Tax Shelters, Peter B. Sang
Hobby Farming, Recreational Property And Yachts As Tax Shelters, Peter B. Sang
William & Mary Annual Tax Conference
No abstract provided.
The "Limitation On Artificial Losses" And Its Impact On Film And Real Estate Tax Shelters, Robert Feinschreiber
The "Limitation On Artificial Losses" And Its Impact On Film And Real Estate Tax Shelters, Robert Feinschreiber
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Compensation Of Service Partners
Tax Planning For Compensation Of Service Partners
William & Mary Law Review
No abstract provided.
The Taxpayer's Expectation Of Privacy As A Bar To Production Of Records Held By His Attorney
The Taxpayer's Expectation Of Privacy As A Bar To Production Of Records Held By His Attorney
William & Mary Law Review
No abstract provided.
Reduction Of Earnings And Profits To Reflect The Bargain Spread Accompanying Restricted Stock Options
William & Mary Law Review
No abstract provided.
Multi-Use Condominiums: Tax Planning To Avoid Double Taxation Of Outside Income, Michael T. Madison
Multi-Use Condominiums: Tax Planning To Avoid Double Taxation Of Outside Income, Michael T. Madison
William & Mary Law Review
No abstract provided.
The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee
The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee
Faculty Publications
No abstract provided.
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Faculty Publications
No abstract provided.
Termination Of Taxable Years: The Quagmire Of Internal Revenue Code Section 6851
Termination Of Taxable Years: The Quagmire Of Internal Revenue Code Section 6851
William & Mary Law Review
No abstract provided.
A Blend Of Old Wines In A New Wineskin: Section 183 And Beyond, John W. Lee
A Blend Of Old Wines In A New Wineskin: Section 183 And Beyond, John W. Lee
Faculty Publications
No abstract provided.
Corporate Liquitdations: A Comparison Of Asset Versus Stock Sales, Jon E. Bischel
Corporate Liquitdations: A Comparison Of Asset Versus Stock Sales, Jon E. Bischel
William & Mary Annual Tax Conference
No abstract provided.
Corporate Liquidations, John J. Mylan
Corporate Liquidations, John J. Mylan
William & Mary Annual Tax Conference
No abstract provided.
Reincorporation And Related Problems, B. Roland Freasier Jr.
Reincorporation And Related Problems, B. Roland Freasier Jr.
William & Mary Annual Tax Conference
No abstract provided.
Disposition Of Unwanted Assets, George J. Rabil
Disposition Of Unwanted Assets, George J. Rabil
William & Mary Annual Tax Conference
No abstract provided.
Collapsible Corporations, Michael K. Ryan
Collapsible Corporations, Michael K. Ryan
William & Mary Annual Tax Conference
No abstract provided.
Tax Treatment Of Accrued Interest On Convertible Bonds: A Dilemma For Corporate Taxpayers
Tax Treatment Of Accrued Interest On Convertible Bonds: A Dilemma For Corporate Taxpayers
William & Mary Law Review
No abstract provided.
Treasury Regulations Section 1.165-3(B)(2): Lessor Deduction For Demolition Loss
Treasury Regulations Section 1.165-3(B)(2): Lessor Deduction For Demolition Loss
William & Mary Law Review
No abstract provided.
Executive Compensation: When Is Reasonable Compensation Unreasonable?, Richard A. Williamson
Executive Compensation: When Is Reasonable Compensation Unreasonable?, Richard A. Williamson
William & Mary Annual Tax Conference
No abstract provided.
Initial Decisions Confronting The New Corporation, Don W. Llewellyn
Initial Decisions Confronting The New Corporation, Don W. Llewellyn
William & Mary Annual Tax Conference
No abstract provided.
Comparison Of Major Tax And Legal Advantages And Disadvantages Of Operating In An Unincorporated Form, Douglas A. Kahn
Comparison Of Major Tax And Legal Advantages And Disadvantages Of Operating In An Unincorporated Form, Douglas A. Kahn
William & Mary Annual Tax Conference
No abstract provided.
Miscellaneous Procedural Problems, Charles M. Davison Jr.
Miscellaneous Procedural Problems, Charles M. Davison Jr.
William & Mary Annual Tax Conference
No abstract provided.
Management Of The Corporation - Distribution Of Cash, Property, Or Stock, William M. Goldstein
Management Of The Corporation - Distribution Of Cash, Property, Or Stock, William M. Goldstein
William & Mary Annual Tax Conference
No abstract provided.
Termination Of The Corporation, Marcus Schoenfeld
Termination Of The Corporation, Marcus Schoenfeld
William & Mary Annual Tax Conference
No abstract provided.
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
Faculty Publications
No abstract provided.
Functional Divisions And Other Corporate Separations Under Section 355 After Rafferty, John W. Lee
Functional Divisions And Other Corporate Separations Under Section 355 After Rafferty, John W. Lee
Faculty Publications
No abstract provided.
Federal Taxation - Section 482, Allocation Of Income And Deductions Among Taxpayers - What Is Control? B. Forman & Co. V. Commissioner, 453 F.2d 1144 (2d Cir. 1972)
William & Mary Law Review
No abstract provided.