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Articles 571 - 600 of 779
Full-Text Articles in Tax Law
International Tax Evasion: Spawned In The United States And Nurtured By Secrecy Havens, Allaire U. Karzon
International Tax Evasion: Spawned In The United States And Nurtured By Secrecy Havens, Allaire U. Karzon
Vanderbilt Journal of Transnational Law
The United States system of income taxation is predicated upon the voluntary self-assessment and payment of tax. Voluntary compliance, in turn, depends upon the confidence of United States citizens that the taxation system is basically fair, that the tax burden essential to maintain the government is shared by all in proportion to their net income, and that those who cheat are discovered and prosecuted. Circumstances that allow certain taxpayers to escape their proper tax liability successfully tempt others to seek tax evasion devices for themselves, and, more importantly, demoralize the conscientious majority who pay their just share of taxes but …
Commerce Clause V. Coal Severance Taxation, Wray Voegelin
Commerce Clause V. Coal Severance Taxation, Wray Voegelin
West Virginia Law Review
No abstract provided.
A Decision Model For Lease Parties In Sale-Leasebacks Of Real Estate, Nancy E. Shurtz
A Decision Model For Lease Parties In Sale-Leasebacks Of Real Estate, Nancy E. Shurtz
William & Mary Law Review
No abstract provided.
Taxation: Tribal Taxation, Secretarial Approval, And State Taxation--Merrion And Beyond, David B. Wiles
Taxation: Tribal Taxation, Secretarial Approval, And State Taxation--Merrion And Beyond, David B. Wiles
American Indian Law Review
No abstract provided.
Taxation Of Equine Partnerships: Selected Problems, Chris Trower, Thomas A. Davis, Alvin J. Geske
Taxation Of Equine Partnerships: Selected Problems, Chris Trower, Thomas A. Davis, Alvin J. Geske
Kentucky Law Journal
No abstract provided.
California V. Grace Brethren Church, Lewis F. Powell Jr
California V. Grace Brethren Church, Lewis F. Powell Jr
Supreme Court Case Files
No abstract provided.
Merrion V. Jicarilla Apache Tribe, Lewis F. Powell Jr.
Merrion V. Jicarilla Apache Tribe, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Ramah Navajo School Board V. Bureau Of Revenue Of New Mexico, Lewis F. Powell Jr.
Ramah Navajo School Board V. Bureau Of Revenue Of New Mexico, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Capital Expenditures: A Result In Search Of A Rationale, John W. Lee, Nina R. Murphy
Capital Expenditures: A Result In Search Of A Rationale, John W. Lee, Nina R. Murphy
Faculty Publications
No abstract provided.
Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin
Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin
Law Faculty Scholarly Articles
Knowing even a substantial portion of the Internal Revenue Code of 1954 is a major achievement. Divining how the courts might react to a complex tax transaction is also terribly difficult, but for this ability lawyers are often well-rewarded on earth. The tools of this esoteric trade include a mass of interpretative rules of a most uncertain nature, as sophisticated tax advisors are well aware. This article discusses the application and limits of a litany of the interpretative rules. The rules are frequently applicable outside the tax field, but the following study is confined to their application to tax decisions. …
Partnership Taxation: A Deceased Partner's Final Year, Michelle A. Cecil
Partnership Taxation: A Deceased Partner's Final Year, Michelle A. Cecil
Faculty Publications
One significant and unresolved partnership taxation problem is the taxation of a deceased partner's final year. In a recent case of first impression, Estate of Hesse v. Commissioner, the Tax Court held that the widow of a deceased partner could not include his share of partnership losses incurred during the year of his death on their final joint income tax return. Consequently, the widow lost thousands of dollars in tax refunds because the loss deductions could not offset prior taxable income. The Tax Court believed the result was illogical and unfair, but nevertheless found that the Code required the decedent's …
Professional Corporations - Practical Problems And Solutions, K. Maxwell Dale
Professional Corporations - Practical Problems And Solutions, K. Maxwell Dale
William & Mary Annual Tax Conference
No abstract provided.
Outlook For Tax Legislation In The 97th Congress, John K. Meagher
Outlook For Tax Legislation In The 97th Congress, John K. Meagher
William & Mary Annual Tax Conference
No abstract provided.
Equipment Leasing, Robert S. Parker Jr.
Equipment Leasing, Robert S. Parker Jr.
William & Mary Annual Tax Conference
No abstract provided.
Simplification As A Tax Policy Objective, H. Stewart Dunn
Simplification As A Tax Policy Objective, H. Stewart Dunn
William & Mary Annual Tax Conference
No abstract provided.
Subchapter S - Joint Committee Staff Recommendations, James F. Dring
Subchapter S - Joint Committee Staff Recommendations, James F. Dring
William & Mary Annual Tax Conference
No abstract provided.
Partnerships And At Risk Problems, Stefan F. Tucker
Partnerships And At Risk Problems, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Supplement: Criminal Prosecution - Voluntary Disclosure; History, Revocation And Revival, R. Barrow Blackwell
Supplement: Criminal Prosecution - Voluntary Disclosure; History, Revocation And Revival, R. Barrow Blackwell
William & Mary Annual Tax Conference
No abstract provided.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.
West Virginia Law Review
No abstract provided.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
A Tax Incentive Approach To The Depletion Allowance Dilemma, Thomas E. Bulleit Jr.
West Virginia Law Review
No abstract provided.
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
Federal Income Tax Treatment Of The Acquisition And Disposition Of Coal Interests: An Examination Of I.R.C. 631(C), John C. Coggin Iii
West Virginia Law Review
No abstract provided.
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
Acquisition Of Coal Property Interests: Some Federal Tax Planning Observations, Aaron H. Haspel, Douglas Sumner
West Virginia Law Review
No abstract provided.
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
Federal Income Tax Aspects Of The Disposition Of Coal Interests By A Corporation, Louis S. Southworth, James H. Nix
West Virginia Law Review
No abstract provided.
Lifetime Gifts - A Quantitative Approach, Roger A. Pies, Daniel S. Goldberg
Lifetime Gifts - A Quantitative Approach, Roger A. Pies, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Federal Income Taxation - Travel Expense Deductions - Employees At Remote Nuclear Test Site May Deduct Under I.R.C. 162(A)(2) The Cost Of Extra Meals And Lodging Incurred When They Are Required To Work Overtime And Find It Necessary To Remain At Test Site Overnight, Beth A. Ungerman
Villanova Law Review (1956 - )
No abstract provided.
Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger
Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger
Villanova Law Review (1956 - )
No abstract provided.
Optional Adjustments To Basis Of Partnership Property On Transfer Of Partnership Interests, Donald J. Weidner
Optional Adjustments To Basis Of Partnership Property On Transfer Of Partnership Interests, Donald J. Weidner
William & Mary Annual Tax Conference
No abstract provided.
Washington V. Confederated Tribes Of Colville Indian Reservation, Lewis F. Powell Jr.
Washington V. Confederated Tribes Of Colville Indian Reservation, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Aquisitive Liquidations And Section 334(B)(2): Kimbell-Diamond And Beyond, Stephen B. Meister
Aquisitive Liquidations And Section 334(B)(2): Kimbell-Diamond And Beyond, Stephen B. Meister
Cardozo Law Review
No abstract provided.
Recent Decisions, Jamie S. Martin, Margaret H. Fiorillo, J. Andrew Hoyal, Ii
Recent Decisions, Jamie S. Martin, Margaret H. Fiorillo, J. Andrew Hoyal, Ii
Vanderbilt Journal of Transnational Law
CONSTITUTIONAL LAW--COMMERCE CLAUSE--STATE TAX ON INSTRUMENTALITIES OF FOREIGN COMMERCE INVALID WHEN TAX RESULTS IN MULTIPLE TAXATION AND IMPAIRS FEDERAL UNIFORMITY IN REGULATION OF FOREIGN TRADE
Jamie S. Martin
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IMMIGRATION--LAWFUL UNRELINQUISHED DOMICILE--DEPORTABLE RESIDENT ALIEN MUST ACCUMULATE SEVEN YEARS OFLAWFUL DOMICILE SUBSEQUENT TO ADMISSION FOR PERMANENT RESIDENCE TO BE ELIGIBLE FOR DISCRETIONARY RELIEF
Margaret H. Fiorillo
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LONGSHOREMEN'S AND HARBOR WORKERS' COMPENSATION ACT--MANUFACTURER MAY SUE STEVEDORE FOR INDEMNIFICATION FROM LIABILITY ARISING OUT OF LONGSHOREMEN'S INJURIES--THEORY OF EQUITABLE CREDIT DOES NOT APPLY TO THE LHWCA
J. Andrew Hoyal, II