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Tax Law Commons

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William & Mary Law School

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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 Jan 1976

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 Jan 1976

Technical And Scientific Evidence In Administrative Adjudication, Scott C. Whitney

Faculty Publications

No abstract provided.


Federal Taxation In Separation And Divorce, Edward S. Graves Dec 1975

Federal Taxation In Separation And Divorce, Edward S. Graves

William & Mary Annual Tax Conference

No abstract provided.


The Fabled Esop, Robert S. Taft Dec 1975

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 Dec 1975

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 Dec 1975

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 May 1975

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 Mar 1975

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 Dec 1974

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 Oct 1974

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 Jul 1974

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 Apr 1974

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 Mar 1974

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 Jan 1974

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 Dec 1973

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 Dec 1973

Corporate Liquidations, John J. Mylan

William & Mary Annual Tax Conference

No abstract provided.


Reincorporation And Related Problems, B. Roland Freasier Jr. Dec 1973

Reincorporation And Related Problems, B. Roland Freasier Jr.

William & Mary Annual Tax Conference

No abstract provided.


Disposition Of Unwanted Assets, George J. Rabil Dec 1973

Disposition Of Unwanted Assets, George J. Rabil

William & Mary Annual Tax Conference

No abstract provided.


Collapsible Corporations, Michael K. Ryan Dec 1973

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 Oct 1973

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 Mar 1973

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 Dec 1972

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 Dec 1972

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 Dec 1972

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. Dec 1972

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 Dec 1972

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 Dec 1972

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 Oct 1972

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 Jul 1972

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) May 1972

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.