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Articles 661 - 690 of 779
Full-Text Articles in Tax Law
Certain 1966 Key Rulings By The Internal Revenue Service -And Procedures Regarding Letter Rulings And Requests For Technical Advice, Harold T. Swartz
Certain 1966 Key Rulings By The Internal Revenue Service -And Procedures Regarding Letter Rulings And Requests For Technical Advice, Harold T. Swartz
William & Mary Annual Tax Conference
No abstract provided.
The Aftermath Of Certain Key Federal Tax Cases Decided By The Courts In 1966, Lester R. Uretz
The Aftermath Of Certain Key Federal Tax Cases Decided By The Courts In 1966, Lester R. Uretz
William & Mary Annual Tax Conference
No abstract provided.
Income Splitting As A Means Of Avoiding Taxes, Allen T. Malone
Income Splitting As A Means Of Avoiding Taxes, Allen T. Malone
Vanderbilt Law Review
The purpose of this note is to examine the present tax treatment of the three most popular income splitting devices used to avoid taxes: the family partnership, multiple trusts, and multiple corporations. In Part II, the various congressional and judicial limits and sanctions imposed upon these devices will be discussed along with recently proposed regulatory legislation. Part III will consist of an evaluation of the suggested limitations upon the use of income splitting devices. The ultimate concern of this note is to arrive at some conclusions as to the general approach and the specific methods best suited (1) to regulate …
Taxation And Interstate Commerce, Raymond Albert Hinerman
Taxation And Interstate Commerce, Raymond Albert Hinerman
West Virginia Law Review
No abstract provided.
New Importance For Section 482 Of The Internal Revenue Code, Robert N. Lent
New Importance For Section 482 Of The Internal Revenue Code, Robert N. Lent
William & Mary Law Review
No abstract provided.
Significant Developments In Federal Tax Administration During 1965, Bertrand M. Harding
Significant Developments In Federal Tax Administration During 1965, Bertrand M. Harding
William & Mary Annual Tax Conference
No abstract provided.
Inconsistent Taxation Of Grantor Powers, Leslie A. Nicholson, Iii
Inconsistent Taxation Of Grantor Powers, Leslie A. Nicholson, Iii
Vanderbilt Law Review
"Certainty," Lord Hardwicke declared in 1753, "is the mother of repose and therefore the law aims at certainty."' This note will explore the extent to which the law has missed the mark of certainty in the taxation of trust grantors. The heavy burden of federal income and estate taxation has prompted many persons to divest themselves of property during their lives. The property is usually given to a relative in order to shift the income from the property into a donee's lower tax bracket and to avoid the payment of an estate tax on the property by incurring an inter …
When Will The Corporate Form Save Taxes?, Richard L. Strecker
When Will The Corporate Form Save Taxes?, Richard L. Strecker
Vanderbilt Law Review
While major emphasis will be placed upon the tax considerations involved in answering the question posed by the title, the broader problem is aptly stated in the familiar phrase, "Choice of Business Form."' It is not possible to consider this problem realistically without taking into account the context of the business and private law considerations which must enter into the decision, and may indeed be controlling over the tax factors. Therefore, the question, "When Will the Corporate Form Save Taxes?" will be discussed in the light of the full legal and business milieu.
Recent Cases, Law Review Staff
Recent Cases, Law Review Staff
Vanderbilt Law Review
Attorneys--Interstate Legal Services and the Unauthorized Practice of Law
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Conflict of Laws--New York Public Policy Permits Enforcement of Foreign Gambling Obligation
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Conscientious Objectors--Universal Military Training and Service Act--Supreme Court Test of"Belief In A Relation to A Supreme Being
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Constitutional Law--Abatement of Convictions Occurring Prior to Passage of Civil Rights Act of 1964
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Escheats--Disputes Between States Concerning Unclaimed Corporate Obligations
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Labor Law--Failure To Bargain--Employer Required To Bargain With Respect to His Proposal To Contract Out Work
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Professions--Canon Twenty of the Canons of Professional Ethics Interpreted To Ban Statements to News Media
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Taxation--Corporate Income Taxation--Merger …
Multiple Corporations Under The Revenue Act Of 1964, James T. O'Hare
Multiple Corporations Under The Revenue Act Of 1964, James T. O'Hare
Vanderbilt Law Review
It is a maxim of taxation that where graduated tax rates are imposed on the income of a legal entity, tax avoidance in the form of income splitting will be attempted. This has proven true in the case of individuals' and trusts, and has more recently become true of corporations. For over a decade the law governing the tax status of affiliated corporations has been developing. The Revenue Act of 1964 introduces several important changes in the federal income tax treatment of multiple corporations. The purpose of this note is to examine the tax status of multiple corporations both before …
A Comparison Of The Tax Consequences Of A Sale Of Good Will With A Covenant Not To Compete, William Walter Smith
A Comparison Of The Tax Consequences Of A Sale Of Good Will With A Covenant Not To Compete, William Walter Smith
West Virginia Law Review
No abstract provided.
Case And Ruling Comments On The 1964 Federal Tax Cases And Rulings, William P. Oberndorfer
Case And Ruling Comments On The 1964 Federal Tax Cases And Rulings, William P. Oberndorfer
William & Mary Law Review
No abstract provided.
Book Review Of Corporate Tax Management, Emeric Fischer
Book Review Of Corporate Tax Management, Emeric Fischer
William & Mary Law Review
No abstract provided.
Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein
Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein
Villanova Law Review (1956 - )
No abstract provided.
Tax Advice - A Deductible Expense, Conrad J. Desantis Jr.
Tax Advice - A Deductible Expense, Conrad J. Desantis Jr.
Villanova Law Review (1956 - )
No abstract provided.
Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld
Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld
Villanova Law Review (1956 - )
No abstract provided.
Changes In West Virginia Real Property Tax Law, Londo H. Brown
Changes In West Virginia Real Property Tax Law, Londo H. Brown
West Virginia Law Review
No abstract provided.
Why An Interest Equalization Tax?, Owen Alan Knopping
Why An Interest Equalization Tax?, Owen Alan Knopping
William & Mary Law Review
No abstract provided.
Recent Case Comments, Law Review Staff
Recent Case Comments, Law Review Staff
Vanderbilt Law Review
Attorneys--Violation of Canon 27 by Encouraging or Permitting Favorable Publicity
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Constitutional Law--Dismissal of Criminal Charges Because of Deprivation of Right to Effective Counsel by Eavesdropping
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Criminal Law--Credit Card Invoice as a "Security" under National Stolen Property Act
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Criminal Law--Rights of Alleged Parole Violator at Revocation Hearing
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Labor Law--Federal Procedure--Right to Jury Trial under Section 17 of the Fair Labor Standards Act
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Labor Law--Representation. Elections--Provision on Ballot Allowing Vote for "No Representation"
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Labor Law--Unfair Labor Practice--Availability of Injunction Prior to Exhaustion of Administrative Remedies
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Taxation--Federal Estate Tax--Survivor's Annuity as Insurance Under Section 2039 a …
The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs
The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs
Villanova Law Review (1956 - )
No abstract provided.
Taxing Long-Term Compensation: Income Averaging For Spread-Back Under The 1964 Revenue Act, C. Dale Mcclain
Taxing Long-Term Compensation: Income Averaging For Spread-Back Under The 1964 Revenue Act, C. Dale Mcclain
Villanova Law Review (1956 - )
No abstract provided.
Equity - Preliminary Injunction - Federal Court Will Not Enjoin Transfer Of Taxpayer's Deposit In New York Bank's Branch Office Located Outside United States Where Court Did Not Have Personal Jurisdiction Over Taxpayer, Robert M. Schwarts
Villanova Law Review (1956 - )
No abstract provided.
Deduction Of Interest On Loans Associated With Life Insurance Annuity Contracts, Converse Murdoch
Deduction Of Interest On Loans Associated With Life Insurance Annuity Contracts, Converse Murdoch
Villanova Law Review (1956 - )
No abstract provided.
Significant Court Decisions During 1963, Carle E. Davis
Significant Court Decisions During 1963, Carle E. Davis
William & Mary Annual Tax Conference
No abstract provided.
Abstracts Of Recent Cases, Boyd Lee Warner Ii
Abstracts Of Recent Cases, Boyd Lee Warner Ii
West Virginia Law Review
No abstract provided.
Book Review Of Corporations And Corporate Distributions, Rexford R. Cherryman
Book Review Of Corporations And Corporate Distributions, Rexford R. Cherryman
William & Mary Law Review
No abstract provided.
Taxation--Federal Income Tax--Treatment Of Nondistributable Capital Gains Of Domestic Trust With Foreign Beneficiaries, William C. Brashares
Taxation--Federal Income Tax--Treatment Of Nondistributable Capital Gains Of Domestic Trust With Foreign Beneficiaries, William C. Brashares
Michigan Law Review
Taxpayer, trustee of a domestic inter vivos trust, sued for a refund of United States income taxes paid on nondistributable capital gains of the trust. Trustee claimed that since all the beneficiaries of the trust were United Kingdom residents, this income was tax-exempt under the United States-United Kingdom tax convention provision that a United Kingdom resident "shall be exempt from United States tax on gains from the sale or exchange of capital assets." On appeal by the United States from a district court judgment for the trustee, held, reversed. Although distributable gains are allowed the exemption, long term capital …
Tax Legislation Enacted By The 78th Congress - Analysis Of Principal Changes, Samuel R. Mcclurd
Tax Legislation Enacted By The 78th Congress - Analysis Of Principal Changes, Samuel R. Mcclurd
William & Mary Law Review
No abstract provided.
Taxation - Gain On Sale Of Extracted Earth Fill Is Ordinary Income, Charles Dale Mcclain
Taxation - Gain On Sale Of Extracted Earth Fill Is Ordinary Income, Charles Dale Mcclain
Villanova Law Review (1956 - )
No abstract provided.
Taxation - Traveling Expenses - Taxpayer Must Maintain Permanent Home To Be Entitled To Deduction, Michael B. Kean
Taxation - Traveling Expenses - Taxpayer Must Maintain Permanent Home To Be Entitled To Deduction, Michael B. Kean
Villanova Law Review (1956 - )
No abstract provided.