Taxation-Federal Commons^™

Reflections On Section 382: Searching For A Rationale, J. Clifton Fleming Jr. May 1979

Profits In Subrogation : An Insurer's Claim To Be More Than Indemnified, Jay S. Bybee Mar 1979

Troubled Real Estate Leasing Companies Trapped Within Personal Holding Company Income Tax Provisions Nov 1978

Federal Taxation-Reorganizations-Distribution Of Boot To Shareholders Of Merged Corporation Taxable As Dividend, Not Capital Gain-Shim Berg V. United States Nov 1978

The Family Estate Trust: Tax Myths And Realities Sep 1978

Income And Gift Tax Implications Of Interest-Free Loans Between Relatives Mar 1978

Federal Income Taxation : A Law Student's Guide To The Leading Cases And Concepts, J. Clifton Fleming Mar 1978

Has The 1976 Tax Reform Act Injected A Gain-Seeking Requirement Into Section 166?, J. Clifton Fleming Jr. Oct 1977

Recent Interpretations Of The "Meaningful Reduction" Test Of I.R.C. Section 302(B)(L), Boyd C. Randall May 1977

Distributions In Kind And The Dividends Paid Deduction-Conflict In The Circuits, Dwight Drake Mar 1977

Federal Income Taxation-Disallowance Of Surtax Exemption To Brother-Sister Corporations-Stock Ownership Test Under Sections 1551 And 1563 - Fairfax Auto Parts Of N. Va., Inc. V. Commissioner, James E. Skeen Nov 1976

Klein: Policy Analysis Of The Federal Income Tax, J. Clifton Fleming Jr. Nov 1976

Federal Income Taxation--Investment Tax Credit--Exclusion Of "Buildings" From The Investment Tax Credit--Thirup V. Commissioner Oct 1975

Federal Income Taxation--Accumulated Earning Tax--Valuation Of Marketable Securities For Purpose Of Determining Liability For Accumulated Earnings Tax--Ivan Allen Co. V. United States, Jon D. Anderson Oct 1975

Charitable Remainder Trusts: A Study Of Current Problems, Anthon S. Cannon Jr. May 1975

Federal Income Taxation--Deductibility Of Construction-Related Depreciation--Commissioner V. Idaho Power Co. May 1975