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Tax Law Commons™

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Faculty Publications

Discipline
Institution
Keyword
Publication Year

Articles 211 - 218 of 218

Full-Text Articles in Tax Law

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.


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.


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.


"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.


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.


Planning Ahead In Tax Administration, Thomas C. Atkeson Jan 1952

Planning Ahead In Tax Administration, Thomas C. Atkeson

Faculty Publications

No abstract provided.