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Tax Law Commons™

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William & Mary Law School

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Articles 541 - 570 of 610

Full-Text Articles in Tax Law

"Active Conduct" Distinguished From "Conduct" Of A Rental Real Estate Business, John W. Lee Jan 1972

"Active Conduct" Distinguished From "Conduct" Of A Rental Real Estate Business, John W. Lee

Faculty Publications

No abstract provided.


Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee Jan 1972

Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee

Faculty Publications

The Seventh Circuit, in Wisconsin Big Boy, has recently indicated that arm's-length charges may not prevent a Section 482 reallocation among integrated multiple corporations. Mr. Lee analyzes this recent development and suggests that in the future the proper defense to a 482 attack may lie in a reasonable division of profits.


Tax Benefits, Mark S. Dray Dec 1971

Tax Benefits, Mark S. Dray

William & Mary Annual Tax Conference

No abstract provided.


Leasing Arrangements, Lawrence P. Roesen Dec 1971

Leasing Arrangements, Lawrence P. Roesen

William & Mary Annual Tax Conference

No abstract provided.


Residential Property, Robert C. Livsey Dec 1971

Residential Property, Robert C. Livsey

William & Mary Annual Tax Conference

No abstract provided.


Problems Relative To Compensation, Alvin D. Lurie Dec 1971

Problems Relative To Compensation, Alvin D. Lurie

William & Mary Annual Tax Conference

No abstract provided.


Observance Of Indicia Of Corporate Characteristics Liquidation Problems, M. Carr Ferguson Jr. Dec 1971

Observance Of Indicia Of Corporate Characteristics Liquidation Problems, M. Carr Ferguson Jr.

William & Mary Annual Tax Conference

No abstract provided.


Legal Issues And Related Tax Issues, Mervin M. Wilf Dec 1971

Legal Issues And Related Tax Issues, Mervin M. Wilf

William & Mary Annual Tax Conference

No abstract provided.


Administrative Law - Taxpayer's Intervention In Third-Party Summons Proceeding. Donaldson V. United States, 91 S. Ct. 534 (1971), Robert C. Koch Oct 1971

Administrative Law - Taxpayer's Intervention In Third-Party Summons Proceeding. Donaldson V. United States, 91 S. Ct. 534 (1971), Robert C. Koch

William & Mary Law Review

No abstract provided.


United States V. Davis: What Remains Of Section 302(B)(1)?, Fred K. Morrison Oct 1971

United States V. Davis: What Remains Of Section 302(B)(1)?, Fred K. Morrison

William & Mary Law Review

No abstract provided.


State Taxation Of Servicemen, Jerome J. Curtis Jr. Jan 1971

State Taxation Of Servicemen, Jerome J. Curtis Jr.

Popular Media

No abstract provided.


Section 482 And The Integrated Business Enterprise, John W. Lee Jan 1971

Section 482 And The Integrated Business Enterprise, John W. Lee

Faculty Publications

No abstract provided.


Alleviating Problems Under The Tax Reform Act Of 1969 Through Treasury Regulations, Richard A. Mullens Dec 1970

Alleviating Problems Under The Tax Reform Act Of 1969 Through Treasury Regulations, Richard A. Mullens

William & Mary Annual Tax Conference

No abstract provided.


New Approaches In Tax Administration For The 1970'S, Randolph W. Thrower Dec 1970

New Approaches In Tax Administration For The 1970'S, Randolph W. Thrower

William & Mary Annual Tax Conference

No abstract provided.


Extraterritorial Enforcement Of Tax Claims, Charles F. Midkiff Oct 1970

Extraterritorial Enforcement Of Tax Claims, Charles F. Midkiff

William & Mary Law Review

No abstract provided.


Federal Tax Exemption For Private Segregated Schools: The Crumbling Foundation, John M. Spratt Jr. Oct 1970

Federal Tax Exemption For Private Segregated Schools: The Crumbling Foundation, John M. Spratt Jr.

William & Mary Law Review

No abstract provided.


Taxation - Stock Redemptions - The Availability Of Capital Gains Treatment. United States V. Davis, 90 S. Ct. 1041 (1970), W. J. Funk Oct 1970

Taxation - Stock Redemptions - The Availability Of Capital Gains Treatment. United States V. Davis, 90 S. Ct. 1041 (1970), W. J. Funk

William & Mary Law Review

No abstract provided.


1969 Leading Federal Tax Cases, John H. Davies Dec 1969

1969 Leading Federal Tax Cases, John H. Davies

William & Mary Annual Tax Conference

No abstract provided.


1969 Federal Tax Rulings, Don W. Llewellyn Dec 1969

1969 Federal Tax Rulings, Don W. Llewellyn

William & Mary Annual Tax Conference

No abstract provided.


The Federal Tax Enactments Of 1969, James F. Dring Dec 1969

The Federal Tax Enactments Of 1969, James F. Dring

William & Mary Annual Tax Conference

No abstract provided.


The Federal Tax Sharing Idea, John Shannon Dec 1969

The Federal Tax Sharing Idea, John Shannon

William & Mary Annual Tax Conference

No abstract provided.


Armed Services - Taxation - Immunity Of Non-Resident Service Man From The States Sales And Use Tax - United States V. Sullivan, 398 F.2d 672 (2d Cir. 1968), Fred K. Morrison Mar 1969

Armed Services - Taxation - Immunity Of Non-Resident Service Man From The States Sales And Use Tax - United States V. Sullivan, 398 F.2d 672 (2d Cir. 1968), Fred K. Morrison

William & Mary Law Review

No abstract provided.


Leading 1968 Federal Tax Cases And Rulings, Edwin L. Kahn Dec 1968

Leading 1968 Federal Tax Cases And Rulings, Edwin L. Kahn

William & Mary Annual Tax Conference

No abstract provided.


The Federal Tax Enactments Of 1968, Laurence N. Woodworth Dec 1968

The Federal Tax Enactments Of 1968, Laurence N. Woodworth

William & Mary Annual Tax Conference

No abstract provided.


The Irs Program To Up-Date Published Rulings, Harold T. Swartz May 1968

The Irs Program To Up-Date Published Rulings, Harold T. Swartz

William & Mary Law Review

No abstract provided.


Federal-State Cooperation In Tax Administration, James R. Turner May 1968

Federal-State Cooperation In Tax Administration, James R. Turner

William & Mary Law Review

No abstract provided.


Rental Real Estate Corporations And Section 341 (E) (3) Of The Internal Revenue Code, William P. Oberndorfer, T. Howard Spainhour, Michael E. Overton May 1968

Rental Real Estate Corporations And Section 341 (E) (3) Of The Internal Revenue Code, William P. Oberndorfer, T. Howard Spainhour, Michael E. Overton

William & Mary Law Review

No abstract provided.


Tax Ruling Procedure Revisited, Norman A. Sugarman May 1968

Tax Ruling Procedure Revisited, Norman A. Sugarman

William & Mary Law Review

No abstract provided.


New Dimensions To The Thin Corporation, Waller H. Horsley May 1968

New Dimensions To The Thin Corporation, Waller H. Horsley

William & Mary Law Review

No abstract provided.


Federal And State Taxation, Dudley Warner Woodbridge Jan 1968

Federal And State Taxation, Dudley Warner Woodbridge

Virginia Bar Notes

No abstract provided.