Tax Law Commons^™

Reduction Of Earnings And Profits To Reflect The Bargain Spread Accompanying Restricted Stock Options Dec 1974

Multi-Use Condominiums: Tax Planning To Avoid Double Taxation Of Outside Income, Michael T. Madison Oct 1974

Termination Of Taxable Years: The Quagmire Of Internal Revenue Code Section 6851 Mar 1974

Tax Treatment Of Accrued Interest On Convertible Bonds: A Dilemma For Corporate Taxpayers Oct 1973

Treasury Regulations Section 1.165-3(B)(2): Lessor Deduction For Demolition Loss Mar 1973

Federal Taxation - Section 482, Allocation Of Income And Deductions Among Taxpayers - What Is Control? B. Forman & Co. V. Commissioner, 453 F.2d 1144 (2d Cir. 1972) May 1972

Administrative Law - Taxpayer's Intervention In Third-Party Summons Proceeding. Donaldson V. United States, 91 S. Ct. 534 (1971), Robert C. Koch Oct 1971

United States V. Davis: What Remains Of Section 302(B)(1)?, Fred K. Morrison Oct 1971

Extraterritorial Enforcement Of Tax Claims, Charles F. Midkiff Oct 1970

Federal Tax Exemption For Private Segregated Schools: The Crumbling Foundation, John M. Spratt Jr. Oct 1970

Taxation - Stock Redemptions - The Availability Of Capital Gains Treatment. United States V. Davis, 90 S. Ct. 1041 (1970), W. J. Funk Oct 1970

Armed Services - Taxation - Immunity Of Non-Resident Service Man From The States Sales And Use Tax - United States V. Sullivan, 398 F.2d 672 (2d Cir. 1968), Fred K. Morrison Mar 1969

Rental Real Estate Corporations And Section 341 (E) (3) Of The Internal Revenue Code, William P. Oberndorfer, T. Howard Spainhour, Michael E. Overton May 1968

Tax Ruling Procedure Revisited, Norman A. Sugarman May 1968

The Irs Program To Up-Date Published Rulings, Harold T. Swartz May 1968

Federal-State Cooperation In Tax Administration, James R. Turner May 1968

New Dimensions To The Thin Corporation, Waller H. Horsley May 1968

The Tax Benefit, Recoveries, And Sales Of Property Under Section 337, Don L. Ricketts Dec 1967

Interest-Free Loans And Section 482 - Creation Of Income?, Paul E. Holtzmuller Dec 1967

Western Hemisphere Trade Corporations: Reconsidered, David L. Gibson Oct 1967

Taxation - Deduction Of Attorney's Fees, Parker V. Commonwealth, 365 F.2d 792 (8th Cir. 1966), Joseph L. Howard Mar 1967

Taxation - Depreciation Allowance In Year Of Disposition On Asset Sold At Gain, Fribourg Navigation Co. V. Commissioner Of Internal Revenue, 86 S.Ct. 862 (1966), Don L. Ricketts Feb 1967

New Importance For Section 482 Of The Internal Revenue Code, Robert N. Lent May 1966

Case And Ruling Comments On The 1964 Federal Tax Cases And Rulings, William P. Oberndorfer Apr 1965

Election Of Tax Free Intercorporate Dividends Under The Revenue Act Of 1964, Sheldon S. Cohen Apr 1965

Book Review Of Corporate Tax Management, Emeric Fischer Jan 1965

Why An Interest Equalization Tax?, Owen Alan Knopping Apr 1964

Pleading And Practice - Discovery: Good Cause And Governmental Privilege, Stanley C. Sherwood Apr 1963

Book Review Of Civil Justice And The Jury, James P. Whyte Jr. Apr 1963

Book Review Of Corporations And Corporate Distributions, Rexford R. Cherryman Apr 1963