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Articles 31 - 60 of 188
Full-Text Articles in Tax Law
An Opportunity Missed: Armco, Inc. V. Hardesty, A Retreat From Economic Reality In Analysis Of State Taxes, C. James Judson, Susan G. Duffy
An Opportunity Missed: Armco, Inc. V. Hardesty, A Retreat From Economic Reality In Analysis Of State Taxes, C. James Judson, Susan G. Duffy
West Virginia Law Review
No abstract provided.
Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman
Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman
West Virginia Law Review
No abstract provided.
Taxation, Wendel B. Turner
The Coal Depletion Allowance Deduction, Martin J. Mcmahon Jr.
The Coal Depletion Allowance Deduction, Martin J. Mcmahon Jr.
West Virginia Law Review
No abstract provided.
Taxation, Charles D. Dunbar
Is Everyone Paying Their Fair Share--An Analysis Of Taxpayers' Actions To Equalize Taxes, Jane Moran
Is Everyone Paying Their Fair Share--An Analysis Of Taxpayers' Actions To Equalize Taxes, Jane Moran
West Virginia Law Review
No abstract provided.
The Bad Blood Factor And 302 Redemptions: A Retrospective Examination And Analysis, Joseph J. Miller
The Bad Blood Factor And 302 Redemptions: A Retrospective Examination And Analysis, Joseph J. Miller
West Virginia Law Review
No abstract provided.
Commerce Clause V. Coal Severance Taxation, Wray Voegelin
Commerce Clause V. Coal Severance Taxation, Wray Voegelin
West Virginia Law Review
No abstract provided.
Survey Of Developments In The Fourth Circuit: 1981
Survey Of Developments In The Fourth Circuit: 1981
West Virginia Law Review
No abstract provided.
Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii
Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii
West Virginia Law Review
No abstract provided.
Survey Of Developments In The Fourth Circuit: 1980
Survey Of Developments In The Fourth Circuit: 1980
West Virginia Law Review
No abstract provided.
Short-Notice Termination Clauses In Coal Leases: Effect On Percentage Depletion, Robert G. Lathrop
Short-Notice Termination Clauses In Coal Leases: Effect On Percentage Depletion, Robert G. Lathrop
West Virginia Law Review
No abstract provided.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia Law Review
No abstract provided.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
West Virginia Law Review
No abstract provided.
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
West Virginia Law Review
No abstract provided.
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
West Virginia Law Review
No abstract provided.
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
West Virginia Law Review
No abstract provided.
Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey
Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey
West Virginia Law Review
No abstract provided.
Black Lung Benefit Trusts As A Federal Self-Insurance Alternative, Peter M. Kelly
Black Lung Benefit Trusts As A Federal Self-Insurance Alternative, Peter M. Kelly
West Virginia Law Review
Since the enactment of the Federal Coal Mine Health and Safety Act1 (FCMHSA) in late 1969, occupational pneumoconiosis, "black lung disease," has been compensable under federal law. These federal black lung benefits are coordinated with state workmen's compensation or occupational disease laws to provide death or disability benefits for coal miners suffering from the disease. Black lung benefits are provided at federal cost under Part B of Title IV of the FCMHSA with respect to claims which arose before July 1, 1973 (Part B benefits)." Benefits are payable directly or indirectly by coal mine operators under Part C of Title …
Limitations On The Lobbying Of Section 501(C)(3) Organizations--A Choice For The Public Charities, James H. Nix
Limitations On The Lobbying Of Section 501(C)(3) Organizations--A Choice For The Public Charities, James H. Nix
West Virginia Law Review
No abstract provided.
A New Look At The Section 119 Meals And Lodging Exclusion, Steven Luby
A New Look At The Section 119 Meals And Lodging Exclusion, Steven Luby
West Virginia Law Review
One of the most problematic areas of income tax law has been the excludability of various employee fringe benefits from taxable income. This article examines the appropriate tax treatment of one type of fringe benefit-meals furnished by an employer to his employee. Prior to 1954 the excludability of the value of meals furnished by an employer was dependent upon whether the factual circumstances of the case satisfied a "convenience of the employer" rule developed by administrative rulings and case law. In 1954 Congress attempted to end the confusion surrounding the excludability of meals furnished by an employer by enacting section …
Survey Of Developments In West Virginia Law: 1976
Survey Of Developments In West Virginia Law: 1976
West Virginia Law Review
No abstract provided.
Taxation--Fourth Circuit Disallows Leaseback Deductions, W.W.P.
Taxation--Fourth Circuit Disallows Leaseback Deductions, W.W.P.
West Virginia Law Review
No abstract provided.
Income Tax--Corporate Liquidations--Deductability Of Legal Expenses, Gary L. Call
Income Tax--Corporate Liquidations--Deductability Of Legal Expenses, Gary L. Call
West Virginia Law Review
No abstract provided.
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
West Virginia Law Review
Few industries have presented more troublesome problems for legislators and tax administrators alike, over the years, than has bituminous coal. There are two principal reasons for this. One stems from the physical character of this resource. Lying hidden beneath the earth's surface, coal deposits not only represent an asset of uncertain worth, but also one the value of which will gradually decline as mining activity proceeds. Consequently, the task of making equitable assessments for property tax purposes would be a difficult one even for an experienced mining engineer, and sometimes may verge on the impossible for an untrained local assessor. …
Constitutional Law--State Taxation Of Interstate Commerce--Commerce Clause Analysis, Charles F. Printz Jr.
Constitutional Law--State Taxation Of Interstate Commerce--Commerce Clause Analysis, Charles F. Printz Jr.
West Virginia Law Review
No abstract provided.
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
West Virginia Law Review
No abstract provided.
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
West Virginia Law Review
No abstract provided.
Ad Valorem Taxation Of Coal Property: Introduction
Ad Valorem Taxation Of Coal Property: Introduction
West Virginia Law Review
No abstract provided.