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Tax Law Commons

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Tax

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Articles 451 - 475 of 475

Full-Text Articles in Tax Law

The Mysterious Stock Option, Erwin N. Griswold Jan 1962

The Mysterious Stock Option, Erwin N. Griswold

Kentucky Law Journal

No abstract provided.


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 …


A Critical Analysis Of The Tax Treatment Of Prepaid Income, Murray H. Rothaus Jan 1957

A Critical Analysis Of The Tax Treatment Of Prepaid Income, Murray H. Rothaus

Maryland Law Review

No abstract provided.


Wolff-Bloch V. Jerusalem District Assessing Officer, Alfred Witkon, Yoel Sussman, Shneor Zalman Cheshin Mar 1956

Wolff-Bloch V. Jerusalem District Assessing Officer, Alfred Witkon, Yoel Sussman, Shneor Zalman Cheshin

Translated Opinions

The appellant, a dentist who had travelled to the U.S.A., and had spent 10 weeks there studying the latest developments in her profession, claimed the expenses so incurred by her as a deduction for purposes of income tax on the ground that they were incurred "in the production of income." The Assessing Officer refused to allow the deduction and this decision was upheld by the District Court.

Held, allowing an appeal (Cheshin D.P. dissenting), that the expenditure incurred by the appellant was incurred for the purpose of preserving "an existing asset" and could properly be deducted.


Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin Jan 1955

Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin

Kentucky Law Journal

No abstract provided.


Income Tax Consequences Of Partnership Agreements Under The 1954 Internal Revenue Code, Earle B. Fowler, James T. Carey Jan 1955

Income Tax Consequences Of Partnership Agreements Under The 1954 Internal Revenue Code, Earle B. Fowler, James T. Carey

Kentucky Law Journal

No abstract provided.


Federal Taxation Of Alimony Arrangements, Henry D. Collins Jun 1954

Federal Taxation Of Alimony Arrangements, Henry D. Collins

West Virginia Law Review

No abstract provided.


Income Taxation--Clifford Trusts--Unrestricted Control Retained By Settlor-Trustee, J. L. A. Feb 1954

Income Taxation--Clifford Trusts--Unrestricted Control Retained By Settlor-Trustee, J. L. A.

West Virginia Law Review

No abstract provided.


William L. Wilson And Tariff Reform, Albert S. Abel Feb 1954

William L. Wilson And Tariff Reform, Albert S. Abel

West Virginia Law Review

No abstract provided.


Tests To Determine Whether A Stock Dividend Is Taxable Income, W. Lewis Roberts Jan 1949

Tests To Determine Whether A Stock Dividend Is Taxable Income, W. Lewis Roberts

Kentucky Law Journal

No abstract provided.


Some Practical Comments On The Tax Practice, Howe P. Cochran Dec 1946

Some Practical Comments On The Tax Practice, Howe P. Cochran

West Virginia Law Review

No abstract provided.


Some Accounting Problems In The Preparation Of The Partnership Return Of Income, Christian Oehler Dec 1946

Some Accounting Problems In The Preparation Of The Partnership Return Of Income, Christian Oehler

West Virginia Law Review

No abstract provided.


Extent Of Judicial Review Of Administrative Tax Determinations In West Virginia, D. D. J. Jr. Dec 1946

Extent Of Judicial Review Of Administrative Tax Determinations In West Virginia, D. D. J. Jr.

West Virginia Law Review

No abstract provided.


Taxation--Estate Tax--Alimony Deduction, J. G. H. Dec 1946

Taxation--Estate Tax--Alimony Deduction, J. G. H.

West Virginia Law Review

No abstract provided.


Taxation--Exemptions--Income-Producing Real Property Of Charity, M. D. B. Jr. Dec 1946

Taxation--Exemptions--Income-Producing Real Property Of Charity, M. D. B. Jr.

West Virginia Law Review

No abstract provided.


Taxation--Receipts From Extrastate Activity--"Service" Or "Collecting Income", E. I. E. Dec 1946

Taxation--Receipts From Extrastate Activity--"Service" Or "Collecting Income", E. I. E.

West Virginia Law Review

No abstract provided.


Taxation--Receipt Of Income--Satisfaction Of Judgment After Assignment As Income To Assignor, R. F. M. Dec 1946

Taxation--Receipt Of Income--Satisfaction Of Judgment After Assignment As Income To Assignor, R. F. M.

West Virginia Law Review

No abstract provided.


Taxation--Special Assignments For Local Improvements--Personal Property Locally Situated Not Subject To Assessment, W. C. M. Dec 1946

Taxation--Special Assignments For Local Improvements--Personal Property Locally Situated Not Subject To Assessment, W. C. M.

West Virginia Law Review

No abstract provided.


Known Generally As Corporate Securities, Albert S. Abel Dec 1946

Known Generally As Corporate Securities, Albert S. Abel

West Virginia Law Review

No abstract provided.


Tax Impediments To Interstate Motor Vehicle Transportation, James W. Martin, Ray H. Garrison Jan 1945

Tax Impediments To Interstate Motor Vehicle Transportation, James W. Martin, Ray H. Garrison

Kentucky Law Journal

No abstract provided.


Rights Of Purchaser Against Processor--A.A.A. Tax Refunds, J. Granville Clark Jan 1941

Rights Of Purchaser Against Processor--A.A.A. Tax Refunds, J. Granville Clark

Kentucky Law Journal

No abstract provided.


Intergovernmental Tax Immunity - Liability Of Federal Governmental Employees To State Income Tax - Graves V. People Of State Of New York, Ex Rel O'Keefe Jan 1939

Intergovernmental Tax Immunity - Liability Of Federal Governmental Employees To State Income Tax - Graves V. People Of State Of New York, Ex Rel O'Keefe

Maryland Law Review

No abstract provided.


Stockholders' Liability To The State For Tax On Bank Shares, Lafon Allen Jan 1934

Stockholders' Liability To The State For Tax On Bank Shares, Lafon Allen

Kentucky Law Journal

No abstract provided.


Taxation Of Oil And Gas Interests (Continued), Charles Gustav Haglund Jan 1932

Taxation Of Oil And Gas Interests (Continued), Charles Gustav Haglund

Kentucky Law Journal

No abstract provided.


Ley De 27 De Enero De 1927 Sobre El Impuesto Del 8 Por Ciento A Los Bancos, Sociedades O Compañías, República De Cuba. Senado Jan 1930

Ley De 27 De Enero De 1927 Sobre El Impuesto Del 8 Por Ciento A Los Bancos, Sociedades O Compañías, República De Cuba. Senado

Mario Diaz Cruz Pamphlets

Con el reglamento, decretos números, 2008, 1495, 481 y circulares, para su ejecución publicados en "Gaceta Oficial" de 29 de enero y 4 de febrero de 1927; 30 de dicembre de 1928; 10 de enero; 1, 10 de febrero y 14 de octubre de 1927; 11 de abril y 18 de mayo de 1928. blicado en Edición Extraordinaria No.9 de la "Gaceta Oficial" correspondiente al día 3 de Febrero de 1934.