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Corporations

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Institution
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Articles 91 - 101 of 101

Full-Text Articles in Tax Law

Collapsible Corporations: A Question Of Intent, Douglas W. Conner Mar 1962

Collapsible Corporations: A Question Of Intent, Douglas W. Conner

William & Mary Law Review

No abstract provided.

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Taxation - Valuation Of Securities In A Close Corporation For Federal Estate Tax Purposes, Edwin W. Scott Jan 1962

Taxation - Valuation Of Securities In A Close Corporation For Federal Estate Tax Purposes, Edwin W. Scott

Villanova Law Review (1956 - )

No abstract provided.

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"A Roadmap Of Subchapter S"..., Robert S. Bersch Oct 1961

"A Roadmap Of Subchapter S"..., Robert S. Bersch

William & Mary Law Review

No abstract provided.

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The Western Hemisphere Trade Corporation, Edward C. Blank, Ii Oct 1961

The Western Hemisphere Trade Corporation, Edward C. Blank, Ii

Vanderbilt Law Review

The existing complexity involved in the taxation of corporate income derived from sources without the United States has motivated Congress to undertake an extensive review of our governmental policy pertaining to this area of taxation. The particular provisions of the Internal Revenue Code of 1954 relating to this subject are merely an ad hoc accumulation, noticeably void of any systematic design. The intended purpose of the present congressional inquiry is to determine whether or not incentive taxation is a proper method by which this nation's foreign policies can be implemented. If it be deemed advisable to offer tax benefits to …

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Tax And Other Legal Aspects Of The Corporate Practice Of Medicine, Jerry B. Martin Jun 1960

Tax And Other Legal Aspects Of The Corporate Practice Of Medicine, Jerry B. Martin

Vanderbilt Law Review

With the coming of regulations allowing doctors the tax advantages of corporate employees, the doctors will probably be more solidly behind the positions of the AMA in favor of the prohibition against the corporate practice of medicine. For example, at least one state group, the Tennessee State Medical Association, has recently adopted a resolution against practicing medicine in the corporate form, and there have been no recent reports of state associations taking the opposite position. The American Hospital Association which seems to lead the opposition to the corporate practice rule does not attack the rule as being intrinsically bad but …

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Subchapter S And Its Effect On The Capitalization Of Corporations, Mortimer M. Caplin Dec 1959

Subchapter S And Its Effect On The Capitalization Of Corporations, Mortimer M. Caplin

Vanderbilt Law Review

Our federal tax laws encourage the creation of complex capital structures. "Thinning" capitalizations by issuing corporate indebtedness offers well known tax advantages to both shareholder and corporation.' Also, since 1954, issuing preferred stock on incorporation is a standard procedure for side-stepping the "bail-out" prohibitions of code section 306. A "good" capitalization from a tax viewpoint, therefore, will often involve a small base of common stock, a heavier layer of preferred stock and as much debt as the tax adviser believes will be given tax recognition.

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The Tax Treatment Of Collapsible Corporations, Boris I. Bittker Dec 1959

The Tax Treatment Of Collapsible Corporations, Boris I. Bittker

Vanderbilt Law Review

Introductory.-Section 331 (a) (1) of the Internal Revenue Code provides that a complete liquidation of a corporation is to be treated by the shareholder as a sale of his stock, which will ordinarily produce capital gain or loss, and section 334 (a) provides that the shareholders' basis for property acquired on the liquidation is its fair market value at the time of distribution. These rules, which are of long standing, led to the tax avoidance device known as the "collapsible corporation," which in its turn led,in 1950, to the enactment of what is now section 341. As will be seen, …

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Attempts To Avoid Taxes On Corporate Distributions, W. Lewis Roberts Jan 1949

Attempts To Avoid Taxes On Corporate Distributions, W. Lewis Roberts

Kentucky Law Journal

No abstract provided.

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Definition And Classification Of Securities Under The Revenue Act, Charles C. Parlin Aug 1940

Definition And Classification Of Securities Under The Revenue Act, Charles C. Parlin

Indiana Law Journal

No abstract provided.

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Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown Oct 1937

Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown

Indiana Law Journal

No abstract provided.

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Domestic Corporate Tangible And Intangible Invested Capital, Frederick M. Thulin Jan 1919

Domestic Corporate Tangible And Intangible Invested Capital, Frederick M. Thulin

Michigan Law Review

With a tax law on the statute books that fixes a moderate flat rate of taxation on business income, no question of invested capital need be considered. The income tax laws of 1913 and 1916 and the flat rate or normal tax section of the 1917 law and the proposed 1918 law bear out this statement.

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