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Articles 31 - 56 of 56
Full-Text Articles in Tax Law
Charitable Fsas: A Proposal To Combine Healthcare And Charitable Giving Tax Provisions, Adam Chodorow
Charitable Fsas: A Proposal To Combine Healthcare And Charitable Giving Tax Provisions, Adam Chodorow
BYU Law Review
No abstract provided.
Third-Party Profit-Taking In Tax Exemption Jurisprudence, Darryll K. Jones
Third-Party Profit-Taking In Tax Exemption Jurisprudence, Darryll K. Jones
BYU Law Review
No abstract provided.
Political Silence At Church: The Empty Threat Of Removing Tax-Exempt Status For Insubstantial Attempts To Influence Legislation, David M. Andersen
Political Silence At Church: The Empty Threat Of Removing Tax-Exempt Status For Insubstantial Attempts To Influence Legislation, David M. Andersen
BYU Law Review
No abstract provided.
Tax Protestors And Penalties: Ensuring Perceived Fairness And Mitigating Systemic Costs, Danshera Cords
Tax Protestors And Penalties: Ensuring Perceived Fairness And Mitigating Systemic Costs, Danshera Cords
BYU Law Review
No abstract provided.
Tax Expenditures, Social Justice, And Civil Rights: Espanding The Scope Of Civil Rights Laws To Apply To Tax-Exempt Charities, David A. Brennen
Tax Expenditures, Social Justice, And Civil Rights: Espanding The Scope Of Civil Rights Laws To Apply To Tax-Exempt Charities, David A. Brennen
BYU Law Review
No abstract provided.
Electronic Commerce And The State And Federal Tax Bases, J. Clifton Fleming Jr.
Electronic Commerce And The State And Federal Tax Bases, J. Clifton Fleming Jr.
BYU Law Review
The federal income tax does not apply to profits generated by pure mail order sales originating from outside the United States, and state and local consumption taxes are effectively inapplicable to pure mail order sales originating from outside the taxing jurisdiction. These conclusions seem fully applicable to federal taxation of income from sales that are initially solicited through Internet advertising and then transacted over the Internet between a customer in the United States and an out-of-country seller's out-of-country website. Similar conclusions are also, arguably, applicable in the case of state and local consumption taxes. Extension of the mail order tax …
Leveling The Playing Field: A Business Perspective On Taxing E-Commerce, Val John Christensen
Leveling The Playing Field: A Business Perspective On Taxing E-Commerce, Val John Christensen
BYU Law Review
No abstract provided.
The Continuing Saga Of Environmental Cleanup Costs: Current Deduction Allowed Under The Restoration Principle Of Plainfield-Union, Steven G. Black
The Continuing Saga Of Environmental Cleanup Costs: Current Deduction Allowed Under The Restoration Principle Of Plainfield-Union, Steven G. Black
BYU Law Review
No abstract provided.
Stock Redemptions And The Family-Owned Corporation: Tax Traps Oll The Path To Capital Gain Treatment, Scott E. Copple
Stock Redemptions And The Family-Owned Corporation: Tax Traps Oll The Path To Capital Gain Treatment, Scott E. Copple
BYU Law Review
No abstract provided.
Tax Policy And Health Care Reform: Rethinking The Tax Treatment Of Employer-Sponsored Health Insurance, Bradley W. Joondeph
Tax Policy And Health Care Reform: Rethinking The Tax Treatment Of Employer-Sponsored Health Insurance, Bradley W. Joondeph
BYU Law Review
No abstract provided.
Taxation, Equal Protection, And Inquiry Into The Purpose Of A Law: Nordlinger V. Hahn And Allegheny Pittsburgh Coal Co. V. County Commission, Michael D. Rawlins
Taxation, Equal Protection, And Inquiry Into The Purpose Of A Law: Nordlinger V. Hahn And Allegheny Pittsburgh Coal Co. V. County Commission, Michael D. Rawlins
BYU Law Review
No abstract provided.
A Monologue On The Taxation Of Business Gifts, Erik M. Jensen
A Monologue On The Taxation Of Business Gifts, Erik M. Jensen
BYU Law Review
No abstract provided.
Tax Titles In Utah: Caveats For Potential Purchasers And Proposals For Change, Guy Lamoyne Black
Tax Titles In Utah: Caveats For Potential Purchasers And Proposals For Change, Guy Lamoyne Black
BYU Law Review
No abstract provided.
Coordinating Taxes In The European Economic Community: What Can Be Done By 1992?, Brent D. Rose
Coordinating Taxes In The European Economic Community: What Can Be Done By 1992?, Brent D. Rose
BYU Law Review
No abstract provided.
Direct Taxation-Whither In The Single Market Of 1992?, Philip Bentley
Direct Taxation-Whither In The Single Market Of 1992?, Philip Bentley
BYU Law Review
No abstract provided.
Jurisdiction Over Civil Tax Cases, Larry Kramer
Intergovernmental Tax Immunity Beyond South Carolina V. Baker, William D. Marsh
Intergovernmental Tax Immunity Beyond South Carolina V. Baker, William D. Marsh
BYU Law Review
No abstract provided.
Is It Really Reform? A Theoretical Overview Of The 1986 Tax Reform Act, Daniel L. Simmons
Is It Really Reform? A Theoretical Overview Of The 1986 Tax Reform Act, Daniel L. Simmons
BYU Law Review
No abstract provided.
Tax Considerations In Structuring Foreign Investment In The United States, Thomas H. Olsen
Tax Considerations In Structuring Foreign Investment In The United States, Thomas H. Olsen
BYU Law Review
No abstract provided.
Federal Preemption Of State Authority To Tax Non-Indian Mineral Development On Indian Lands, S. David Colton
Federal Preemption Of State Authority To Tax Non-Indian Mineral Development On Indian Lands, S. David Colton
BYU Law Review
No abstract provided.
Standing To Challenge The Tax-Exempt Status Of Racially Discriminatory Private Schools: Wright V. Regan, Jamie D. Scott
Standing To Challenge The Tax-Exempt Status Of Racially Discriminatory Private Schools: Wright V. Regan, Jamie D. Scott
BYU Law Review
No abstract provided.
Software Taxation: A Critical Reevaluafion Of The Notion Of Intangibility , Robert D. Crockett
Software Taxation: A Critical Reevaluafion Of The Notion Of Intangibility , Robert D. Crockett
BYU Law Review
No abstract provided.
Tax Treaties-Exchange Of Information-Use Of Irs Subpoena Power In Response To Specific Requests For Information-United States V. A.L. Burbank & Co., Kenneth S. Stewart
Tax Treaties-Exchange Of Information-Use Of Irs Subpoena Power In Response To Specific Requests For Information-United States V. A.L. Burbank & Co., Kenneth S. Stewart
BYU Law Review
No abstract provided.
Utah's Short Statutes Of Limitation For Tax Titles: The Continuing Specter Of Lyman V. National Mortgage Bond Corp. - A Need For Remedial Legislation, Phillip Wm. Lear
Utah's Short Statutes Of Limitation For Tax Titles: The Continuing Specter Of Lyman V. National Mortgage Bond Corp. - A Need For Remedial Legislation, Phillip Wm. Lear
BYU Law Review
No abstract provided.
Irs Summary Assessment Powers: Abuse And Control, James E. Gleason Jr., Dennis K. Poole
Irs Summary Assessment Powers: Abuse And Control, James E. Gleason Jr., Dennis K. Poole
BYU Law Review
No abstract provided.
Federal Tax Liens--Assignment Of Accounts--The "No Property" Rule Under The 1966 Federal Tax Lien Act And Article 9 Of The Uniform Commercial Code--Nevada Rock & Sand Co. V. United States, Monte N. Stewart
BYU Law Review
No abstract provided.