Open Access. Powered by Scholars. Published by Universities.®

Tax Law Commons™

Open Access. Powered by Scholars. Published by Universities.®

West Virginia Law Review

Discipline
Keyword
Publication Year

Articles 61 - 90 of 188

Full-Text Articles in Tax Law

Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii Apr 1974

Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii

West Virginia Law Review

No abstract provided.


Income Tax--Tax Free Transfers To Controlled Corporations, Frederick L. Delp, James P. Holland Apr 1974

Income Tax--Tax Free Transfers To Controlled Corporations, Frederick L. Delp, James P. Holland

West Virginia Law Review

No abstract provided.


Taxation--Apportionment Of Inheritance Tax Where Contingent Or Limited Interests Are Present, Anne R. Williams Nov 1973

Taxation--Apportionment Of Inheritance Tax Where Contingent Or Limited Interests Are Present, Anne R. Williams

West Virginia Law Review

No abstract provided.


Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps Nov 1973

Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps

West Virginia Law Review

No abstract provided.


Housing--Mobile Homes--Some Legal Questions, Mark Summers, Frederick D. Fahrenz, David C. Shepler Jun 1973

Housing--Mobile Homes--Some Legal Questions, Mark Summers, Frederick D. Fahrenz, David C. Shepler

West Virginia Law Review

Because of the increasing use of the mobile home as a form of housing, practitioners will be handling an ever-increasing number of cases dealing with the problems of the mobile home resident. The four major areas of investigation of mobile home law dealt with here are taxation, zoning, warranties, and fixtures. The purpose of the article is not to reveal any particular deficiencies in West Virginia's mobile home law, but rather to investigate and synthesize the law in a comprehensive review. While there are certain areas where the need for reform has been suggested, compiling the law as a research …


Taxation--Subchapter S--Relaxation Of The One Class Of Stock Requirement, W. Richard Mccune Jr. Jun 1973

Taxation--Subchapter S--Relaxation Of The One Class Of Stock Requirement, W. Richard Mccune Jr.

West Virginia Law Review

No abstract provided.


Taxation--"Section 306 Stock", Edward G. Kennedy Apr 1973

Taxation--"Section 306 Stock", Edward G. Kennedy

West Virginia Law Review

No abstract provided.


Taxation - Requirement For Business Bad Debt Deductions, Joseph S. Beeson Dec 1972

Taxation - Requirement For Business Bad Debt Deductions, Joseph S. Beeson

West Virginia Law Review

No abstract provided.


Constitutional Law--Taxation--Equal Education: A Public School Financing Proposal For West Virginia, Elba Gillenwater Jr., Gregory R. Gorrell Oct 1972

Constitutional Law--Taxation--Equal Education: A Public School Financing Proposal For West Virginia, Elba Gillenwater Jr., Gregory R. Gorrell

West Virginia Law Review

Public education is typically a state function. Yet in all states except Hawaii, primary responsibility and control have rested with the local school boards. These local boards have depended upon the property tax as a primary source of revenue. Recent judicial decisions have struck down some educational financing systems as being in violation of the equal protection clause of the fourteenth amendment. This note will discuss the constitutional issues raised by these decisions and present a statistical analysis of West Virginia's existing system. The purpose is to determine if these decisions are significant to West Virginia's method of funding public …


Taxation--The Office-In-Home Deductions, Thomas G. Freeman Ii Sep 1972

Taxation--The Office-In-Home Deductions, Thomas G. Freeman Ii

West Virginia Law Review

No abstract provided.


West Virginia Tax Law--Hearing And Appeal Procedures, Thomas N. Chambers, Louis S. Southworth Ii Nov 1971

West Virginia Tax Law--Hearing And Appeal Procedures, Thomas N. Chambers, Louis S. Southworth Ii

West Virginia Law Review

No abstract provided.


Taxation--Loss Carry-Back Privileges Of F Reorganizations, Michael J. Moyle Nov 1971

Taxation--Loss Carry-Back Privileges Of F Reorganizations, Michael J. Moyle

West Virginia Law Review

No abstract provided.


Income Tax--Stock Redemption: "Essentially Equivalent To A Dividend", Robert R. Fredeking Ii Sep 1971

Income Tax--Stock Redemption: "Essentially Equivalent To A Dividend", Robert R. Fredeking Ii

West Virginia Law Review

No abstract provided.


Taxation--"Retail Dealer" And "Sale Of Gasoline" Defined Sep 1971

Taxation--"Retail Dealer" And "Sale Of Gasoline" Defined

West Virginia Law Review

No abstract provided.


Taxation--Reserve For Bad Debt, Dennis C. Sauter Feb 1971

Taxation--Reserve For Bad Debt, Dennis C. Sauter

West Virginia Law Review

No abstract provided.


Taxation--Employment Agency Fees Deductible As A Business Expense, James M. Henderson Ii Feb 1971

Taxation--Employment Agency Fees Deductible As A Business Expense, James M. Henderson Ii

West Virginia Law Review

No abstract provided.


Income Tax--Tax Status Of Employer Financed Scholarships, Henry E. Riffe Apr 1970

Income Tax--Tax Status Of Employer Financed Scholarships, Henry E. Riffe

West Virginia Law Review

No abstract provided.


Income Tax--Taxation Of Reserve For Bad Debts When Transferred To Controlled Corporation, Philip Douglas Mooney Apr 1970

Income Tax--Taxation Of Reserve For Bad Debts When Transferred To Controlled Corporation, Philip Douglas Mooney

West Virginia Law Review

No abstract provided.


Tax-Accrual Taxpayer Must Include In Gross Income In Year Of Receipt Unconstitutional Advance Payments Received From Customers Feb 1970

Tax-Accrual Taxpayer Must Include In Gross Income In Year Of Receipt Unconstitutional Advance Payments Received From Customers

West Virginia Law Review

No abstract provided.


The Effect Of Revenue Ruling 68-643 On The Prepaid Interest Deduction, William A. Kolibush Jun 1969

The Effect Of Revenue Ruling 68-643 On The Prepaid Interest Deduction, William A. Kolibush

West Virginia Law Review

No abstract provided.


Income Tax--Accumulation Of Earnings Tax Jun 1969

Income Tax--Accumulation Of Earnings Tax

West Virginia Law Review

No abstract provided.


Income Tax--The Deductibility Of Meals As Traveling Expenses, Thomas Ryan Goodwin Jun 1968

Income Tax--The Deductibility Of Meals As Traveling Expenses, Thomas Ryan Goodwin

West Virginia Law Review

No abstract provided.


Estate Tax--The Relevancy Of State Court Adjudication Of Property Rights, Patrick David Deem Dec 1967

Estate Tax--The Relevancy Of State Court Adjudication Of Property Rights, Patrick David Deem

West Virginia Law Review

No abstract provided.


Disbarment--Evasion Of Federal Income Tax, Peter Thomas Denny, Martin Joseph Glasser, John Charles Lobert Dec 1967

Disbarment--Evasion Of Federal Income Tax, Peter Thomas Denny, Martin Joseph Glasser, John Charles Lobert

West Virginia Law Review

No abstract provided.


Income Tax--"Oversight Rule", Jacob Michael Robinson Apr 1967

Income Tax--"Oversight Rule", Jacob Michael Robinson

West Virginia Law Review

No abstract provided.


Income Tax--Reincorporation And Liquidation, Jacob Michael Robinson Feb 1967

Income Tax--Reincorporation And Liquidation, Jacob Michael Robinson

West Virginia Law Review

No abstract provided.


Depreciation And The Reserve Ratio Test, J. Timothy Phillips Dec 1966

Depreciation And The Reserve Ratio Test, J. Timothy Phillips

West Virginia Law Review

No abstract provided.


Taxation And Interstate Commerce, Raymond Albert Hinerman Jun 1966

Taxation And Interstate Commerce, Raymond Albert Hinerman

West Virginia Law Review

No abstract provided.


Abstracts Fo Recent Cases, Ellen Fairfax Warder Jun 1966

Abstracts Fo Recent Cases, Ellen Fairfax Warder

West Virginia Law Review

No abstract provided.


Taxation--Constitutional Aspects Of Tangible Property Assessments, Edward Garfield Atkins Apr 1966

Taxation--Constitutional Aspects Of Tangible Property Assessments, Edward Garfield Atkins

West Virginia Law Review

No abstract provided.