Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation-Federal (87)
- Business Organizations Law (63)
- Legislation (28)
- Supreme Court of the United States (15)
- Administrative Law (14)
-
- Taxation-Federal Estate and Gift (12)
- Law and Economics (11)
- Securities Law (11)
- Constitutional Law (10)
- Property Law and Real Estate (9)
- Labor and Employment Law (7)
- Taxation-State and Local (7)
- Taxation-Transnational (7)
- Banking and Finance Law (6)
- Commercial Law (6)
- Estates and Trusts (6)
- Family Law (6)
- Accounting Law (5)
- Torts (5)
- Legal Ethics and Professional Responsibility (4)
- Nonprofit Organizations Law (4)
- President/Executive Department (4)
- Civil Rights and Discrimination (3)
- Contracts (3)
- Insurance Law (3)
- Jurisprudence (3)
- Law and Politics (3)
- Legal Education (3)
- Institution
-
- University of Michigan Law School (76)
- William & Mary Law School (47)
- Villanova University Charles Widger School of Law (25)
- Maurer School of Law: Indiana University (18)
- Vanderbilt University Law School (18)
-
- University of Richmond (16)
- Florida State University College of Law (10)
- University of Arkansas Little Rock (6)
- University of Georgia School of Law (5)
- Pepperdine University (4)
- University of Florida Levin College of Law (4)
- University of Kentucky (4)
- Washington and Lee University School of Law (4)
- Seattle University School of Law (3)
- University of Oklahoma College of Law (3)
- Association of American Law Schools (2)
- Brooklyn Law School (2)
- St. John's University School of Law (2)
- The University of Akron (2)
- University of Miami Law School (2)
- University of Washington School of Law (2)
- West Virginia University (2)
- American University Washington College of Law (1)
- Boston University School of Law (1)
- Cleveland State University (1)
- Florida A&M University College of Law (1)
- Fordham Law School (1)
- Georgetown University Law Center (1)
- Louisiana State University Law Center (1)
- Loyola Marymount University and Loyola Law School (1)
- Publication Year
- Publication
-
- Michigan Law Review (46)
- William & Mary Annual Tax Conference (37)
- Villanova Law Review (1956 - ) (25)
- Articles (23)
- Indiana Law Journal (14)
-
- University of Richmond Law Review (13)
- Vanderbilt Law Review (12)
- Faculty Publications (6)
- Scholarly Publications (6)
- University of Arkansas at Little Rock Law Review (5)
- Articles by Maurer Faculty (4)
- Faculty Scholarship (4)
- Florida State University Law Review (4)
- Kentucky Law Journal (4)
- Pepperdine Law Review (4)
- UF Law Faculty Publications (4)
- Vanderbilt Journal of Transnational Law (4)
- Journal Articles (3)
- Michigan Business & Entrepreneurial Law Review (3)
- Seattle University Law Review (3)
- University of Michigan Journal of Law Reform (3)
- Georgia Journal of International & Comparative Law (2)
- Journal of Law and Policy (2)
- Journal of Legal Education (2)
- Law Faculty Scholarship (2)
- Oklahoma Law Review (2)
- Richmond Journal of Global Law & Business (2)
- Scholarly Works (2)
- St. John's Law Review (2)
- Washington and Lee Law Review (2)
- Publication Type
Articles 181 - 210 of 280
Full-Text Articles in Tax Law
Accelerated Depreciation—Tax Expenditure Or Proper Allowance For Measuring Net Income?, Douglas A. Kahn
Accelerated Depreciation—Tax Expenditure Or Proper Allowance For Measuring Net Income?, Douglas A. Kahn
Articles
Since the 1950s, it has become fashionable to attack various provisions of the Internal Revenue Code by calling them "subsidies" rather than "proper" means of measuring taxable income. These "subsidies" through Code provisions have come to be referred to as "tax expenditures," a term coined by Professor Stanley Surrey in a speech he made as Assistant Secretary of the Treasury for Tax Policy on November 15, 1967. In that speech, Professor Surrey stated that our tax system often deliberately departs "from accepted concepts of net income," so that by granting exemptions, deductions, and credits that are not appropriate to an …
Taxation Of Boot Received During Acquisitive Reorganization: Dividend V. Capital Gain, Stephen Lee Dalton
Taxation Of Boot Received During Acquisitive Reorganization: Dividend V. Capital Gain, Stephen Lee Dalton
University of Richmond Law Review
Acquisitive reorganizations either by consolidation or statutory merger have become a popular means for corporations with surplus cash or treasury stock to diversify their investment base. The tax treatment of cash received during such reorganizations is an often litigated and still unsettled area of the law. Such confusion is the product of inconsistent and irreconcilable case holdings and Revenue Rulings as the courts and the Internal Revenue Service have attempted to apply the myriad of judicial doctrines and intricate Code law dealing with this question to various factual situations.
An Approach To Income Tax Simplification, Fred W. Peel
An Approach To Income Tax Simplification, Fred W. Peel
University of Arkansas at Little Rock Law Review
No abstract provided.
Hill Farrer & Burrill, 67 T.C. 411 (1976), David Brian Mursten
Hill Farrer & Burrill, 67 T.C. 411 (1976), David Brian Mursten
Florida State University Law Review
Profit Sharing- NEW DEFINITION OF A PARTNERSHIP "PROFITS INTEREST" DISQUALIFIES AN OTHERWISE QUALIFIED PROFIT SHARING PLAN.
Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin
Reducing Legal Noise: A Comment On Clark, The Morphogenesis Of Subchapter C: An Essay In Statutory Evolution And Reform, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Corporate Taxation - Net Operating Loss Carryovers Do Not Make Otherwise Worhtless Stock Valuable In The Hands Of The Corporate Shareholder, Jennifer Berke
Corporate Taxation - Net Operating Loss Carryovers Do Not Make Otherwise Worhtless Stock Valuable In The Hands Of The Corporate Shareholder, Jennifer Berke
Villanova Law Review (1956 - )
No abstract provided.
Penalizing Bribery Of Foreign Officials Through The Tax Laws: A Case For Repealing Section 162 (C)(1), Christopher Alan Lewis
Penalizing Bribery Of Foreign Officials Through The Tax Laws: A Case For Repealing Section 162 (C)(1), Christopher Alan Lewis
University of Michigan Journal of Law Reform
Most commentary on these congressional attempts to use tax laws to control the ethics of overseas enterprises has centered either on the effectiveness of these provisions or on the burdens and difficulties involved with their implementation. This article, while discussing these issues, is concerned primarily with the conceptual justifications and the direct economic effects of these tax provisions. The article contends that section 162(c)(1) and the pertinent provisions of the Tax Reform Act of 1976 are disguised penalties which often operate arbitrarily and unfairly and concludes that they should be repealed in favor of more equitable and effective deterrents.
Carter's Projected "Zero-Based" Review Of The Internal Revenue Code: Is Our Tax Code To Be "Born Again"?, L. Hart Wright
Carter's Projected "Zero-Based" Review Of The Internal Revenue Code: Is Our Tax Code To Be "Born Again"?, L. Hart Wright
Michigan Law Review
The evolution of today's Internal Revenue Code, which began with the mere embryo that Congress created in 1913, has absorbed over the ensuing sixty-four years more creative energy on the part of more co-authors than any other law in history. Despite this unstinted expenditure of "blood, sweat, and tears," the resulting document--were it possessed of human senses--would recognize that, for a foreseeable period, its life will be anything but serene. The plight in which it would find itself could even be compared to that early morning scene observed one hundred years ago by General Custer, when hostile forces were massed …
Complete Stock Redemption In A Family Corporation: A Warning About The Pitfalls Of Two Standards, Eric T. Johnson
Complete Stock Redemption In A Family Corporation: A Warning About The Pitfalls Of Two Standards, Eric T. Johnson
Villanova Law Review (1956 - )
No abstract provided.
Deduction Of Traveling Expenses By The Two-Worker Family -- An Inquiry Into The Role Of The Courts In Interpreting The Federal Tax Law, William D. Popkin
Deduction Of Traveling Expenses By The Two-Worker Family -- An Inquiry Into The Role Of The Courts In Interpreting The Federal Tax Law, William D. Popkin
Articles by Maurer Faculty
Professor Popkin urges that courts interpret section 162 of the Internal Revenue Code, which permits a deduction for business expenses, also to permit a two-worker family to deduct that part of their transportation costs and living expenses attributable to a second job. After tracing the current state of the law, he contends that the implicit assumption of the Code-that married taxpayers live together and constitute a single consumption unit-should allow deduction of some commuting costs and living expenses, much as a single taxpayer is allowed a deduction for transportation to and living expenses at a secondary place of business. Last, …
Analysis Of Revenue Ruling 75-292: A Proposal To Allow The Combined Use Of Sections 1031 And 351 Without Destroying The Tax-Free Status Of Either
William & Mary Law Review
No abstract provided.
Section 1244 Small Business Stock - Professional Responsibility Demands Its Use
Section 1244 Small Business Stock - Professional Responsibility Demands Its Use
University of Richmond Law Review
In 1958, Congress added section 1244 to the Internal Revenue Code, which allows ordinary loss treatment for original owners of specified stock in "small business corporations" when such stock is sold, exchanged at a loss, or when the stock becomes worthless. The purpose of section 1244 is to reduce the discrepancy between the tax treatment of losses sustained by corporations and those sustained by proprietorships or partnerships, thereby diminishing the role which tax considerations play in determining whether a business should be conducted in corporate or in unincorporated form. When an unincorporated business sustains an operating loss, such loss is …
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
Villanova Law Review (1956 - )
No abstract provided.
Tax Shelters Under The Tax Reform Act Of 1976, Lawrence J. Lee
Tax Shelters Under The Tax Reform Act Of 1976, Lawrence J. Lee
Villanova Law Review (1956 - )
No abstract provided.
The Application Of Depletion To Geothermal Resources, Stephen A. Million
The Application Of Depletion To Geothermal Resources, Stephen A. Million
University of Michigan Journal of Law Reform
The energy crisis and the increasing costs of conventional sources of energy have created increased interest in geothermal resources as an alternative energy source. One impediment to the development of geothermal resources is the uncertainty of their status under federal tax law. This note analyzes the application of the depletion provisions of the Internal Revenue Code of 1954 to geothermal resources. Consideration is given to whether geothermal resources are exhaustible, whether they can or should be viewed as heat, and whether heat is a natural deposit or a mineral. Since geothermal resources exist in several forms, and since the depletion …
The Tax Consequences Of Inter Vivos Charitable Contributions After December 31, 1969 Under Section 170, Olin R. Melchionna Jr.
The Tax Consequences Of Inter Vivos Charitable Contributions After December 31, 1969 Under Section 170, Olin R. Melchionna Jr.
University of Richmond Law Review
To give and live to give again has always been the American way. Traditionally, Americans contribute to those charitable institutions and associations which effectuate their benevolent, philanthropic desires. Many individuals believe the funding of charitable institutions should be primarily by direct contributions from the private sector as opposed to federal and state government subsidies. This view is supported by the federal income, I gift and estate tax deductions.
The Judicial Public Policy Doctrine In Tax Litigation, Michigan Law Review
The Judicial Public Policy Doctrine In Tax Litigation, Michigan Law Review
Michigan Law Review
This Note evaluates the merits of Revenue Ruling 74-323. First, it asserts that, while not arbitrary, the Service's resolution of the preemption issue was not mandated by the language of amended section 162 or by the relevant legislative history. Second, it maintains that it is both appropriate and procedurally feasible to apply the judicial public policy doctrine to violations of federal civil rights laws that impose no fine, imprisonment, loss of license, or other criminal penalty. The denial of a deduction in this situation would extend the public policy doctrine beyond both section 162(c)(2) and the judicial doctrine as it …
Narcotics Offenders And The Internal Revenue Code: Sheathing The Section 6851 Sword, John M. Fite
Narcotics Offenders And The Internal Revenue Code: Sheathing The Section 6851 Sword, John M. Fite
Vanderbilt Law Review
This Note first will analyze the Internal Revenue Code provisions supporting the current crackdown by the IRS on suspected narcotics dealers. Secondly, it will examine the split in the federal circuit courts of appeal on the issues of the availability of Tax Court review of an assessment made pursuant to a section 6851 termination of a taxable year and the availability of equitable or statutory protections to prevent the seizure and sale of property belonging to the taxpayer. Lastly, a discussion of the propriety of such conduct by the IRS and its constitutionality in light of recent Supreme Court decisions …
Is Section 6861 The Source Of Authority For Short-Year Jeopardy Assessments Under The Internal Revenue Code?, Steven D. Gold
Is Section 6861 The Source Of Authority For Short-Year Jeopardy Assessments Under The Internal Revenue Code?, Steven D. Gold
Kentucky Law Journal
No abstract provided.
The Taxation Of Interest -- Free Loans, James T. O'Hare
The Taxation Of Interest -- Free Loans, James T. O'Hare
Vanderbilt Law Review
The dramatic rise in interest rates in the United States in the past few years has given added significance to the uncertain tax consequences of interest-free loans made between family members, between corporations and shareholders, and between affiliated corporations. Such loans can create a variety of tax problems depending on the relationship of the parties. An interest-free loan from one family member to another may constitute a gift equal in value to the use of the money loaned or even to the amount of the entire principal. A corporation that makes an interest-free loan to one of its shareholders not …
Termination Of Taxable Years: The Quagmire Of Internal Revenue Code Section 6851
Termination Of Taxable Years: The Quagmire Of Internal Revenue Code Section 6851
William & Mary Law Review
No abstract provided.
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
Villanova Law Review (1956 - )
No abstract provided.
Net Operating Losses And The Alternative Tax: Fine-Tuning The Tax Computation Provisions, James Edward Maule
Net Operating Losses And The Alternative Tax: Fine-Tuning The Tax Computation Provisions, James Edward Maule
Villanova Law Review (1956 - )
No abstract provided.
Tax Problems Of The Straw Corporation, Louis G. Bertane
Tax Problems Of The Straw Corporation, Louis G. Bertane
Villanova Law Review (1956 - )
No abstract provided.
Reincorporation And Related Problems, B. Roland Freasier Jr.
Reincorporation And Related Problems, B. Roland Freasier Jr.
William & Mary Annual Tax Conference
No abstract provided.
Federal Estate Taxation - Inter Vivos Gift Between Co-Owners Of United States Savings Bonds Requires Surrender And Reissue
University of Richmond Law Review
At the present time there are approximately 500 million Series E United States Savings Bonds outstanding about 75% of which are registered in the names of co-owners. Until recently there had been no consensus in the federal courts as to whether a registered co-owner of such a bond could remove it from his gross estate by making an inter vivos gift to the other co-owner without having the bond reissued according to Treasury Regulation procedures. This conflict in case law and its attendant confusion has had the effect of preventing uniform application of federal estate tax law concerning savings bonds. …
Constitutional Law - Charitable Tax Exemptions - Granting Of Tax Benefits To Discriminatory Fraternal Orders Is A Violation Of The Equal Protection Aspect Of The Fifth Amendment, Marc Howard Jaffe
Villanova Law Review (1956 - )
No abstract provided.
Deferred Compensation Under The Tax Reform Act Of 1969, David R. Goode
Deferred Compensation Under The Tax Reform Act Of 1969, David R. Goode
University of Richmond Law Review
Executive compensation covers a broad range of benefits, including current cash payments, stock bonuses and options in their various forms, qualified pension plans, life insurance and even such fringe benefits as use of company provided automobiles and aircraft. A significant portion of the compensation picture encompasses contracts and plans which defer the receipt of income until a taxable period later than the period to which the services giving rise to the compensation are related. Although only one of many compensation devices, deferred compensation is of considerable importance to American industry as a form of executive pay. A recent study of …
Intergovernmental Tax Immunities: An Analysis And Suggested Approach To The Doctrine And Its Application To The State And Municipal Bond Interest, Leonard C. Homer
Intergovernmental Tax Immunities: An Analysis And Suggested Approach To The Doctrine And Its Application To The State And Municipal Bond Interest, Leonard C. Homer
Villanova Law Review (1956 - )
No abstract provided.