Tax Law Commons^™

Sheltering Social Policy In The Tax Code: The Low-Income Housing Credit, Tracy A. Kaye Jan 1993

On Disclaimers: Let's Renounce I.R.C. Section 2518, Joan B. Ellsworth Jan 1993

Greenmail, Golden Parachutes And The Internal Revenue Code: A Tax Policy Critique Of Sections 280g, 4999 And 5881, Edward A. Zelinsky Jan 1990

How Section 469 Redefines The Tax Shelter - And How The Regulations Redefine Section 469, Thomas J. Donnelly Jan 1989

Bankruptcy - A Debtor Under Reorganization Pursuant To Chapter 11 Of The Bankruptcy Code Cannot Designate The Allocation Of Its Priority Tax Liabilities, Richard Silpe Jan 1988

Personal Deductions And Tax Reform: The High Road And The Low Road, William J. Turnier Jan 1986

Tax Loopholes As Original Sin: Lessons From Tax History, Gerard M. Brannon Jan 1986

Where Tax Reform Went Astray, Charles E. Mclure Jr. Jan 1986

A Critical View Of Traditional Tax Policy Theory: A Pragmatic Alternative, Nancy E. Schurtz Jan 1986

Symposium Proceedings, Various Editors Jan 1986

The Process Behind Successful Tax Reform, Various Editors Jan 1986

Tax Policy: Copyrights And Patents, Madelyn Shohen Cantor Jan 1986

Introduction, Bernard Wolfman Jan 1986

Oil And Gas Limited Partnership Lease Fund Transaction - Basic Industry Model Restructured, John J. Potts Jan 1984

Taxation - Rental Deduction Standard Eased For Gift-Leaseback Transaction, Sherry R. Olin Jan 1984

Taxation And Constitutional Law - The Internal Revenue Service Has The Power To Revoke The Tax-Exempt Status Of Private Schools Which Practice Racial Discrimination Due To Religious Belief, Since These Schools Are Not Charitable, And Revocation Does Not Violate The Free Exercise Or The Establishment Clauses Of The First Amendment, James R. Malone Jr. Jan 1984

Evidence - Independent Auditor's Tax Accrual Workpapers Shielded From Irs Summons Power By Accountant Work-Product Privilege, Jeffrey Markowitz Jan 1983

The Educational Expense Deduction: The Need For A Rational Approach, Marcus Schoenfeld Jan 1982

The Regulations Under Section 385: A Review, Evaluation, And Suggested Approach, Jesse V. Boyles, Randolph J. Rush Jan 1981

Federal Income Taxation - Travel Expense Deductions - Employees At Remote Nuclear Test Site May Deduct Under I.R.C. 162(A)(2) The Cost Of Extra Meals And Lodging Incurred When They Are Required To Work Overtime And Find It Necessary To Remain At Test Site Overnight, Beth A. Ungerman Jan 1980

Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger Jan 1980

Administrative Law - Internal Revenue Service (Irs) Summons Enforcement - When An Irs Investigation Has Been Coordinated By A Justice Department Strike Force, The District Court Must Determine That Each Summons Issued Was Not Used For An Improper Criminal Investigation Purpose, Angela Baker Jan 1980

Corporate Taxation - Net Operating Loss Carryovers Do Not Make Otherwise Worhtless Stock Valuable In The Hands Of The Corporate Shareholder, Jennifer Berke Jan 1978

Complete Stock Redemption In A Family Corporation: A Warning About The Pitfalls Of Two Standards, Eric T. Johnson Jan 1977

Determination Of The Useful Life Of A Taxpayer's Asset For Purposes Of The Federal Income Tax Deduction For Depreciation Using Statistical Methods To Analyze The Facts And Circumstances, Robert E. Anthony Jan 1976

Tax Shelters Under The Tax Reform Act Of 1976, Lawrence J. Lee Jan 1976

Federal Income Taxation - Section 482 Adjustment - Commissioner Has No Duty To Make Downward Correlative Adjustment To Parent Corporation's Interest Income From Corporate Group When Adjustment To Reflect Preferential Interest Charges To Some Subsidiaries Generates Income Due To Higher Payments By Other Subsidiaries, James Edward Maule Jan 1974

Net Operating Losses And The Alternative Tax: Fine-Tuning The Tax Computation Provisions, James Edward Maule Jan 1974

Tax Problems Of The Straw Corporation, Louis G. Bertane Jan 1974

Bankruptcy - Title To Property - Personal Bankrupt's Income Tax Refund Passes To Trustee As Part Of Estate, Garry Paul Jerome Jan 1973