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Articles 31 - 60 of 82
Full-Text Articles in Tax Law
Daimlerchrysler V. Cuno: An Escape From The Dormant Commerce Clause Quagmire?, S. Mohsin Reza
Daimlerchrysler V. Cuno: An Escape From The Dormant Commerce Clause Quagmire?, S. Mohsin Reza
University of Richmond Law Review
No abstract provided.
Bankruptcy Law, Richard C. Maxwell, B. Webb King
Bankruptcy Law, Richard C. Maxwell, B. Webb King
University of Richmond Law Review
No abstract provided.
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant developments in the law affecting Virginia taxation. Each section covers recent legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Virginia Attorney General over the past year. The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on their practices. This article will not, however, discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.
Taxation, Craig D. Bell
Taxation, Craig D. Bell
Tax Incentives: A Means Of Encouraging Research And Development For Homeland Security?, Jennifer L. Venghaus
Tax Incentives: A Means Of Encouraging Research And Development For Homeland Security?, Jennifer L. Venghaus
University of Richmond Law Review
No abstract provided.
Family Law, Elizabeth P. Coughter, Ronald R. Tweel
Family Law, Elizabeth P. Coughter, Ronald R. Tweel
University of Richmond Law Review
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Annual Survey Of Virginia Law: Taxation Law, Craig D. Bell
Annual Survey Of Virginia Law: Taxation Law, Craig D. Bell
University of Richmond Law Review
This article reviews significant, recent developments in the law affecting Virginia taxation. Each section covers recent judicial decisions and legislative changes over the past two years. The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on Virginia practitioners. This article, however, will not discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.
Tax Treatment Of Contingent Liabilities: The Need For Reform, Ellen H. De Mont
Tax Treatment Of Contingent Liabilities: The Need For Reform, Ellen H. De Mont
University of Richmond Law Review
The proper tax treatment of the assumption of deductible and nondeductible contingent liabilities' for both the buyer and seller in transactions involving taxable asset acquisitions is currently under debate. Case law precedents and the current state of the law are contradictory or, at best, uncertain. Authority on the buyer's side in particular is undefined and authority on the seller's side is sparse. From a tax policy perspective, it is desirable to avoid rules that yield inconsistent results. A healthy economy depends in part upon businesses being able to make decisions based upon expected tax consequences, and currently, a comfortable level …
The Earned Income Tax Credit As A Tax Expenditure: An Alternative To Traditional Welfare Reform, Timothy J. Eifler
The Earned Income Tax Credit As A Tax Expenditure: An Alternative To Traditional Welfare Reform, Timothy J. Eifler
University of Richmond Law Review
Welfare has become a common topic of concern recently as President Clinton and his political adversaries begin battle over the second major element of Clinton's agenda for reform. As a necessary corollary to, and a direct complement of the health care proposal, the welfare system presents the next area that requires reform for a truly effective agenda for change.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Annual Survey Of Virginia Law: Taxation, Thomas P. Rohman, Wendy B. Gayle
Annual Survey Of Virginia Law: Taxation, Thomas P. Rohman, Wendy B. Gayle
University of Richmond Law Review
This article covers legislative changes and judicial decisions affecting Virginia taxation from July, 1991 to July, 1992. Its purpose is to alert Virginia's tax and general practitioners to these developments.
The Like-Kind Exchange Of Partnership Interests Under Irc Section 1031(A)(2)(D): An Historical Analysis Of Alternative Approaches, Vincent John Piazza
The Like-Kind Exchange Of Partnership Interests Under Irc Section 1031(A)(2)(D): An Historical Analysis Of Alternative Approaches, Vincent John Piazza
University of Richmond Law Review
Before the Tax Reform Act of 1984, general partnership interests were considered like-kind property which could be exchanged tax-free under Internal Revenue Code ("IRC") section 1031(a). Prior to 1984, the Internal Revenue Service ("IRS") had tried unsuccessfully to convince the courts that the parenthetical clause of section 1031(a), which excludes certain exchanges of interests from the definition of like-kind property, encompassed all types of equity interests. Since the IRC did not specifically exclude partnership interests, judges were very reluctant to adopt the IRS's over-expansive reading of the statute. After making very little headway with the courts, the IRS and treasury …
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
University of Richmond Law Review
In its 1990 session, Virginia's General Assembly passed many bills amending sections of and adding new sections to title 58.1 of the Code of Virginia (the "Code"). These bills affected a broad range of areas, including the individual and corporate income tax, the sales and use tax, real estate and recordation taxes, and miscellaneous local taxes. The Supreme Court of Virginia also decided several cases concerning miscellaneous taxation issues. In addition, the Virginia Department of Taxation finalized several regulations and promulgated proposed regulations. This article covers legislative and regulatory changes, and recent judicial decisions affecting Virginia taxation from July 1989 …
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
University of Richmond Law Review
In its 1989 session, Virginia's General Assembly passed many bills amending sections of and adding new sections to title 58.1 of the Code of Virginia (the "Code"). These bills affected a broad range of areas, including the individual and corporate income tax, the sales and use tax, real estate and recordation taxes, and miscellaneous local taxes. The Virginia courts decided several cases concerning miscellaneous taxation issues. In addition, the Virginia Department of Taxation finalized regulations concerning the payment of estimated income taxes by individuals and fiduciaries and promulgated other emergency and proposed regulations. This article covers legislative and regulatory changes …
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
University of Richmond Law Review
In its 1988 session, the Virginia General Assembly passed a multitude of bills amending and supplementing title 58.1 of the Code of Virginia (the "Code"). These bills affected a broad range of areas, including the individual and corporate income tax, the sales and use tax, the local business license tax, and the real estate and recordation taxes.
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
University of Richmond Law Review
In an effort to coordinate Virginia's income tax with the federal income tax as amended by the federal Tax Reform Act of 1986, the Virginia General Assembly passed several bills amending the individual and corporate income tax provisions of title 58.1 of the Code of Virginia (the "Code"). In addition, the General Assembly enacted several miscellaneous bills, the most important of which covered changes to the sales and use tax and the real estate and recordation taxes.
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
University of Richmond Law Review
In contrast to tax reform efforts in the federal arena, the Virginia General Assembly made relatively few changes to Title 58.1 of the Code of Virginia (the "Code"). The General Assembly enacted a number of miscellaneous bills, the most important of which affected the sales and use tax, and the real estate and recordation taxes. The Virginia Supreme Court and the Court of Appeals for the Fourth Circuit were likewise quiet in the area of Virginia taxation and rendered only three decisions, none of which is of major significance. After publishing numerous regulations in 1985, the Virginia Department of Taxation …
Revenue Ruling 84-132: Sidelined, But Not Forgotten, Nina R. Murphy
Revenue Ruling 84-132: Sidelined, But Not Forgotten, Nina R. Murphy
University of Richmond Law Review
Virtually all colleges and universities have scholarship programs designed to support their athletic teams. The programs are generally in the form of membership clubs which are tax-exempt under section 501(c)(3) of the Internal Revenue Code and therefore eligible to receive donations which provide tax deductions to their patrons. The fact that an organization is an "eligible receiver," however, does not ensure that all payments to it are deductible. For example, the cost of football tickets is not deductible since the purchaser is receiving value for his payment.
Virginia Tax Laws Affecting Churches, J. Rodney Johnson
Virginia Tax Laws Affecting Churches, J. Rodney Johnson
University of Richmond Law Review
This is the second of two articles dealing with external church law in Virginia. The first article was a restatement of all Virginia laws relating to churches except for the tax laws. The subject of taxes was reserved for special treatment at that time because of the volume of tax-related materials. For the most part these materials consist of the various constitutional and statutory taxation provisions relating to religious charities and the opinions of the Virginia Attorney General interpreting and applying these provisions. Attorney General opinions take on a special importance in this study because there is only a handful …
The Deductibility Of Bank Branching Expenditures: Central Texas Savings & Loan Association V. United States: A Weak Rebuttal To Ncnb Corp. V. United States, David Fields Webb
The Deductibility Of Bank Branching Expenditures: Central Texas Savings & Loan Association V. United States: A Weak Rebuttal To Ncnb Corp. V. United States, David Fields Webb
University of Richmond Law Review
In North Carolina National Bank Corp. v. United States, the Court of Appeals for the Fourth Circuit held that certain expenditures incurred by a national bank in connection with, yet prior to, the opening of branch offices were deductible under I.R.C. section 162 as ordinary business expenses. In Central Texas Savings & Loan Association v. UnitedStates, the Court of Appeals for the Fifth Circuit held that similar costs incurred by a savings and loan institution in its branching activities were capital rather than ordinary in nature, and could not be deducted under section 162.
The Effect Of The Tax Reform Act Of 1984 On Alimony And Transfers Of Property Incident To Divorce, J. Thomas O'Brien Jr.
The Effect Of The Tax Reform Act Of 1984 On Alimony And Transfers Of Property Incident To Divorce, J. Thomas O'Brien Jr.
University of Richmond Law Review
The Tax Reform Act of 1984 made substantial changes affecting the tax consequences of divorce. This comment will focus on the changes made in the tax treatment of transfers of property incident to divorce, in the definitional requirements of alimony and separate maintenance, and on the changes affecting "alimony" trusts and other forms of property. It will then analyze these changes by contrasting them, in light of congressional intent, with their pre-Tax Act development and treatment and attempt to draw some conclusions with respect to their effectiveness. Other changes affecting domestic relations are not within the scope of this comment.
Auditors' Liability - Adoption Of A Reasonable Foreseeability Standard, Laurence E. Skinner
Auditors' Liability - Adoption Of A Reasonable Foreseeability Standard, Laurence E. Skinner
University of Richmond Law Review
The common law liability of auditors to third party users of negligently audited financial statements is currently in a state of transition. For years, on the basis of Ultramares Corp. v. Touche, auditors successfully raised a lack of privity of contract with the plaintiff as a defense in negligence actions. Starting in the late 1960's, however, courts began to abandon the privity defense in favor of liability limited to actually foreseen third parties or foreseeable classes of financial statement users. Two recent cases manifesting the trend toward expanded auditors' liability held for the first time that negligent auditors can be …
Capital Expenditures: A Result In Search Of A Rationale, John W. Lee, Nina R. Murphy
Capital Expenditures: A Result In Search Of A Rationale, John W. Lee, Nina R. Murphy
University of Richmond Law Review
A business may reduce its gross income by its expenses to arrive at taxable income; however, not all money paid out by a business during its tax year is deductible in that year. The distinction between business expenses which are deductible under section 1622 and capital expenditures which are not currently deductible under section 2633 is probably the most difficult one to discern in the entire area of business deductions, principally because so many disparate elements are encompassed within the capital expenditure doctrine.
The Business Purpose Test In Section 355 Distributions: Major Pitfalls For Close Corporation Planning, Brenda D. Crocker
The Business Purpose Test In Section 355 Distributions: Major Pitfalls For Close Corporation Planning, Brenda D. Crocker
University of Richmond Law Review
Since 1918, Congress has recognized the economic necessity of stimulating growth in the business sector by encouraging productive corporate divisions. The unhappy task of more than sixty years has been to draft a statute which maximizes flexibility while precluding tax avoidance abuses. Charting its way by piecemeal legislation, Congress appears to have intended tax-free treatment for stock distributions pursuant to corporate divisions motivated by reasonable business needs. Curiously, although Congress clearly has assumed that a valid business purpose must be the primary motivation for such transactions, it never has expressly addressed the matter by statute. Instead, it has devised numerous …
Replacing The Social Security Tax With A Value-Added Tax: Policy Perspectives, John F. Kelly, Joseph L. Lewis, William J. Irvin
Replacing The Social Security Tax With A Value-Added Tax: Policy Perspectives, John F. Kelly, Joseph L. Lewis, William J. Irvin
University of Richmond Law Review
On October 22, 1979, Representative Al Ullman (D-Ore.), then Chairman of the House Ways and Means Committee, introduced the Tax Restructuring Act of 1979, which would have lowered the rates of the individual income, corporate income and social security taxes along with certain other tax benefits and would have replaced the lost revenues from such reductions with the revenues from a 10% value-added tax (VAT). The introduction of the bill followed a speech delivered by Sen. Russell B. Long (D-La.), then Chairman of the Senate Finance Committee, at the 1978 Tulane Tax Institute, in which he advocated an overhaul of …
Qualified Plans Under Erisa: Tax Shelter Or Bureaucratic Paper Chase?, Louise Cobb Boggs
Qualified Plans Under Erisa: Tax Shelter Or Bureaucratic Paper Chase?, Louise Cobb Boggs
University of Richmond Law Review
The enactment of the Employee Retirement Security Act of 1974 has had a profound and far-reaching impact upon existing employee benefit plans and upon those which have since been created. ERISA, as the act is commonly designated, is a comprehen- sive federal statute with strong consumer protection overtones which sets up strict requirements for regulating most aspects of the operation and administration of private employee benefit plans. Its primary goals are: (1) to protect benefit rights and to provide retirement security for the participants of employee benefit plans by setting out minimum standards for nondiscriminatory participation, vesting, benefit accrual, and …