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Tax Law Commons™

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Taxation

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Institution
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Articles 631 - 660 of 779

Full-Text Articles in Tax Law

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

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

William & Mary Law Review

No abstract provided.


Taxation--Subchapter S--Relaxation Of The One Class Of Stock Requirement, W. Richard Mccune Jr. Jun 1973

Taxation--Subchapter S--Relaxation Of The One Class Of Stock Requirement, W. Richard Mccune Jr.

West Virginia Law Review

No abstract provided.


Recent Cases, Law Review Staff Apr 1973

Recent Cases, Law Review Staff

Vanderbilt Law Review

Injunctions--Contempt Power--Citation Proper Against Nonparty Who Violates Court Order in School Desegregation Case

Whether an injunction or other order binds one not a party to the underlying suit or proceeding so that he may be held in contempt for violation is a question that always has troubled the courts. Some early cases purported to announce a sweeping and apparently absolute rule--that an injunction or other order does not bind nonparties. The principle underlying this rule is that due process forbids a court to adjudicate the legal rights and relationships of a person who has not had the opportunity to be …


"Active Conduct" Distinguished From "Conduct" Of A Rental Real Estate Business, John W. Lee Jan 1972

"Active Conduct" Distinguished From "Conduct" Of A Rental Real Estate Business, John W. Lee

Faculty Publications

No abstract provided.


Problems Relative To Compensation, Alvin D. Lurie Dec 1971

Problems Relative To Compensation, Alvin D. Lurie

William & Mary Annual Tax Conference

No abstract provided.


Observance Of Indicia Of Corporate Characteristics Liquidation Problems, M. Carr Ferguson Jr. Dec 1971

Observance Of Indicia Of Corporate Characteristics Liquidation Problems, M. Carr Ferguson Jr.

William & Mary Annual Tax Conference

No abstract provided.


Legal Issues And Related Tax Issues, Mervin M. Wilf Dec 1971

Legal Issues And Related Tax Issues, Mervin M. Wilf

William & Mary Annual Tax Conference

No abstract provided.


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

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

William & Mary Law Review

No abstract provided.


Taxation--"Retail Dealer" And "Sale Of Gasoline" Defined Sep 1971

Taxation--"Retail Dealer" And "Sale Of Gasoline" Defined

West Virginia Law Review

No abstract provided.


Taxation--Reserve For Bad Debt, Dennis C. Sauter Feb 1971

Taxation--Reserve For Bad Debt, Dennis C. Sauter

West Virginia Law Review

No abstract provided.


Taxation--Employment Agency Fees Deductible As A Business Expense, James M. Henderson Ii Feb 1971

Taxation--Employment Agency Fees Deductible As A Business Expense, James M. Henderson Ii

West Virginia Law Review

No abstract provided.


State Taxation Of Servicemen, Jerome J. Curtis Jr. Jan 1971

State Taxation Of Servicemen, Jerome J. Curtis Jr.

Popular Media

No abstract provided.


Section 482 And The Integrated Business Enterprise, John W. Lee Jan 1971

Section 482 And The Integrated Business Enterprise, John W. Lee

Faculty Publications

No abstract provided.


Alleviating Problems Under The Tax Reform Act Of 1969 Through Treasury Regulations, Richard A. Mullens Dec 1970

Alleviating Problems Under The Tax Reform Act Of 1969 Through Treasury Regulations, Richard A. Mullens

William & Mary Annual Tax Conference

No abstract provided.


New Approaches In Tax Administration For The 1970'S, Randolph W. Thrower Dec 1970

New Approaches In Tax Administration For The 1970'S, Randolph W. Thrower

William & Mary Annual Tax Conference

No abstract provided.


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

Extraterritorial Enforcement Of Tax Claims, Charles F. Midkiff

William & Mary Law Review

No abstract provided.


1969 Leading Federal Tax Cases, John H. Davies Dec 1969

1969 Leading Federal Tax Cases, John H. Davies

William & Mary Annual Tax Conference

No abstract provided.


1969 Federal Tax Rulings, Don W. Llewellyn Dec 1969

1969 Federal Tax Rulings, Don W. Llewellyn

William & Mary Annual Tax Conference

No abstract provided.


The Federal Tax Enactments Of 1969, James F. Dring Dec 1969

The Federal Tax Enactments Of 1969, James F. Dring

William & Mary Annual Tax Conference

No abstract provided.


The Federal Tax Sharing Idea, John Shannon Dec 1969

The Federal Tax Sharing Idea, John Shannon

William & Mary Annual Tax Conference

No abstract provided.


Recent Cases, Law Review Staff Mar 1969

Recent Cases, Law Review Staff

Vanderbilt Law Review

Corporations--Equity--Specific Performance of Stock Option Granted Because of Tax Advantage Feature of Option

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Property--Landlord-Tenant--Rabbinical Court Establishes Far-Reaching Standard of Landlords' Obligations to Tenants

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Taxation--Federal Estate Taxation--Under Treasury Regulation Section 20.2031-8(b), Value of Shares in Mutual Funds Is Public Offering Price on Date of Death Rather Than Redemption Price

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Taxation--Mineral Rights--Carried Interest Loses Deduction for Depletion, Depreciation, and Intangible Drilling Costs During Recoupment


Book Review - Taxation. Comparative Conflict Resolution Procedures In Taxation: Analytic Comparative Study By L. Hart Wright (Et. Al.), William D. Popkin Jan 1969

Book Review - Taxation. Comparative Conflict Resolution Procedures In Taxation: Analytic Comparative Study By L. Hart Wright (Et. Al.), William D. Popkin

Articles by Maurer Faculty

No abstract provided.


Leading 1968 Federal Tax Cases And Rulings, Edwin L. Kahn Dec 1968

Leading 1968 Federal Tax Cases And Rulings, Edwin L. Kahn

William & Mary Annual Tax Conference

No abstract provided.


The Federal Tax Enactments Of 1968, Laurence N. Woodworth Dec 1968

The Federal Tax Enactments Of 1968, Laurence N. Woodworth

William & Mary Annual Tax Conference

No abstract provided.


Recent Cases, Law Review Staff Mar 1968

Recent Cases, Law Review Staff

Vanderbilt Law Review

Conflict of Laws--Torts--Law of Jurisdiction with Predominant Interest in Resolution of Issue Applied

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Constitutional Law--Owner of Private Subdivision May Refuse To Sell to Negroes

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Eminent Domain--Compensation for Substantial Impairment of Riparian Owners' Right of Access Denied

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Taxation--Professional Service Corporations--Kintner Regulations Held Invalid

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Taxation--Recovered Charitable Contributions, Previously Claimed as Deductions, Are Gross Income In Year of Receipt


The Case For Greater Uniformity Of Federal And State Law With Respect To Individual Income Taxpayers, Frank W. Rogers Jr. Dec 1967

The Case For Greater Uniformity Of Federal And State Law With Respect To Individual Income Taxpayers, Frank W. Rogers Jr.

William & Mary Annual Tax Conference

No abstract provided.


Key Federal Tax Cases Decided By The Courts In 1967, Lester R. Uretz Dec 1967

Key Federal Tax Cases Decided By The Courts In 1967, Lester R. Uretz

William & Mary Annual Tax Conference

No abstract provided.


Recent Cases, Law Review Staff Dec 1967

Recent Cases, Law Review Staff

Vanderbilt Law Review

Antitrust--Agency Franchise Agreements Are Reasonable Trade Restraints Under Sherman Act While Restraints Following Sale Are Per Se Unlawful

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Antitrust--Product Extension Merger in Violation of Section 7 of the Clayton Act

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Constitutional Law--Reapportionment-Principle of "One Man, One Vote" Not Applicable to Appointed County School Board Performing Administrative Function

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Labor Law--Union Empowered To Expel Member for Failure To Exhaust Union Appellate Remedies

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Taxation--Federal Estate Taxation-State Trial Court Judgments on Property Rights Not Conclusive on Federal Courts Adjudicating Federal Tax Consequences

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Taxation--Federal Income Tax--Effect of Close Corporation Voting Trust on Right to Subchapter S Election


Recent Cases, Law Review Staff May 1967

Recent Cases, Law Review Staff

Vanderbilt Law Review

Civil Rights--Exclusion of Wage Earners as a Class from Jury Service in State Courts Violates

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International Law and Trademark Infringement--Rights of Former Owners of Confiscated Cuban Businesses Under Hickenlooper Amendment

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Jurisdiction--Minimum" Contacts--First Amendment Requires a Greater Showing of Contact in a Libel Action To Satisfy Due Process Than Is Necessary in Other Types of Actions

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Labor Law--Attorney Undertaking Persuader Activity on Behalf of Employer Must Report Such Activity Under LMRDA

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Labor Law--Employer Must Bargain About an Economically Motivated Decision To Close a Portion of Its Operations

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Labor Law--Employer's Duty To Bargain When Authorization Cards Are …


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

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

William & Mary Law Review

No abstract provided.