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William & Mary Law School

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Articles 61 - 90 of 610

Full-Text Articles in Tax Law

A Return On Investment: How The Breastfeeding Promotion Act Can Change The Make-Up Of The Private Workforce, Krishna Jani Apr 2017

A Return On Investment: How The Breastfeeding Promotion Act Can Change The Make-Up Of The Private Workforce, Krishna Jani

William & Mary Journal of Race, Gender, and Social Justice

No abstract provided.


Netflix And Quill: Using Access And Consumption To Create A Plan For Taxing The Cloud, William L. Fletcher Jr. Feb 2017

Netflix And Quill: Using Access And Consumption To Create A Plan For Taxing The Cloud, William L. Fletcher Jr.

William & Mary Law Review

No abstract provided.


Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades Dec 2016

Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades

Faculty Publications

No abstract provided.


What To Do Today With The New Partnership (And Llc) Audit Rules, Craig D. Bell, Steven R. Schneider Nov 2016

What To Do Today With The New Partnership (And Llc) Audit Rules, Craig D. Bell, Steven R. Schneider

William & Mary Annual Tax Conference

No abstract provided.


Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb Nov 2016

Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb

William & Mary Annual Tax Conference

No abstract provided.


Understanding Targeted Allocations (Powerpoint), Brian J. O'Connor Nov 2016

Understanding Targeted Allocations (Powerpoint), Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


2016 Tax Conference Speakers Nov 2016

2016 Tax Conference Speakers

William & Mary Annual Tax Conference

No abstract provided.


2016 Schedule Nov 2016

2016 Schedule

William & Mary Annual Tax Conference

No abstract provided.


Understanding Section 704(C) (Powerpoint), Brian J. O'Connor Nov 2016

Understanding Section 704(C) (Powerpoint), Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


Real Estate Methods And Credits: A Summary Of Recent Developments And Strategies (Powerpoint), Brandon C. Carlton Nov 2016

Real Estate Methods And Credits: A Summary Of Recent Developments And Strategies (Powerpoint), Brandon C. Carlton

William & Mary Annual Tax Conference

No abstract provided.


Recent Tax Developments In Virginia: 2015-2016, Craig D. Bell, William L.S Rowe, Emily J. Winbigler Nov 2016

Recent Tax Developments In Virginia: 2015-2016, Craig D. Bell, William L.S Rowe, Emily J. Winbigler

William & Mary Annual Tax Conference

No abstract provided.


Structuring (And Drafting) Joint Venture Agreements (Powerpoint), Steven R. Schneider, Brian J. O'Connor Nov 2016

Structuring (And Drafting) Joint Venture Agreements (Powerpoint), Steven R. Schneider, Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


2016 Tax Conference Forms Nov 2016

2016 Tax Conference Forms

William & Mary Annual Tax Conference

No abstract provided.


Background And Framework Of Compensatory Llc Interests (Powerpoint), Brian J. O'Connor Nov 2016

Background And Framework Of Compensatory Llc Interests (Powerpoint), Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


Tax Reform In The Next Administration (Outline), Evan M. Migdail Nov 2016

Tax Reform In The Next Administration (Outline), Evan M. Migdail

William & Mary Annual Tax Conference

No abstract provided.


Let's Look At The Big Picture: Partnership Compensation Issues From The Partnership And Benefits Perspective, Elizabeth E. Drigotas Nov 2016

Let's Look At The Big Picture: Partnership Compensation Issues From The Partnership And Benefits Perspective, Elizabeth E. Drigotas

William & Mary Annual Tax Conference

No abstract provided.


Tax Status: Employee Vs Independent Contractor And Employee Vs Partner, Kurt L.P. Lawson Nov 2016

Tax Status: Employee Vs Independent Contractor And Employee Vs Partner, Kurt L.P. Lawson

William & Mary Annual Tax Conference

No abstract provided.


Understanding Targeted Allocations (Powerpoint), Brian J. O'Connor Nov 2016

Understanding Targeted Allocations (Powerpoint), Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno Nov 2016

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State 12 Income Taxes On Trusts (Outline), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


Federal Tax Update (Powerpoint), Stephen L. Owen Nov 2016

Federal Tax Update (Powerpoint), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno Nov 2016

Let My Trustees Go! Planning To Minimize Or Eliminate Virginia And Other State Income Taxes On Trusts (Powerpoint), Richard W. Nenno

William & Mary Annual Tax Conference

No abstract provided.


Tax Credits Basics & Update--Historic Tax Credits And New Markets Tax Credits (Powerpoint), Stephen M. Sharkey Nov 2016

Tax Credits Basics & Update--Historic Tax Credits And New Markets Tax Credits (Powerpoint), Stephen M. Sharkey

William & Mary Annual Tax Conference

No abstract provided.


Choice Of Business Entity, C. Wells Hall Iii Nov 2016

Choice Of Business Entity, C. Wells Hall Iii

William & Mary Annual Tax Conference

No abstract provided.


Purchase And Sale Ofllc And S Corp Targets (Powerpoint), Robert G. Mcelroy, William M. Richardson Nov 2016

Purchase And Sale Ofllc And S Corp Targets (Powerpoint), Robert G. Mcelroy, William M. Richardson

William & Mary Annual Tax Conference

No abstract provided.


Taxing Losers, Eric D. Chason May 2016

Taxing Losers, Eric D. Chason

Faculty Publications

The U.S. tax system, like most in the world, benefits capital gains in two ways. Investors can defer paying tax until they "realize" any gain (typically by sale) rather than when the gain simply occurs via rising prices. Additionally, individual investors pay a lower, preferred rate on their long-term capital gains as compared to their other ordinary income (such as compensation or business profits).

However, investors face a burden with respect to their capital losses. Rather than allowing for unlimited capital loss deductions, the Code largely forces investors to match their capital losses against their capital gains. Limits on capital …


The Eighth Amendment And Tax Evasion: Whether Fatca Non-Compliance Fines And Fbar Penalties Are Excessive, Tyler R. Murray Dec 2015

The Eighth Amendment And Tax Evasion: Whether Fatca Non-Compliance Fines And Fbar Penalties Are Excessive, Tyler R. Murray

William & Mary Bill of Rights Journal

No abstract provided.


2015 Tax Conference Forms Nov 2015

2015 Tax Conference Forms

William & Mary Annual Tax Conference

No abstract provided.


Employee Benefits In Acquisitions, Paul M. Hamburger Nov 2015

Employee Benefits In Acquisitions, Paul M. Hamburger

William & Mary Annual Tax Conference

No abstract provided.


Special Family And Lifestyle Tax Issues, Helena S. Mock Nov 2015

Special Family And Lifestyle Tax Issues, Helena S. Mock

William & Mary Annual Tax Conference

No abstract provided.


Dealing With Installment Sales 35 Years After The Installment Sales Revision Act Of 1980, Robert D. Schachat Nov 2015

Dealing With Installment Sales 35 Years After The Installment Sales Revision Act Of 1980, Robert D. Schachat

William & Mary Annual Tax Conference

No abstract provided.