Taxation-Federal Commons^™

Taxation—Tax Avoidance Need Only Be One Of The Purposes For Imposition Of The Accumulated Earnings Tax, Jerome M. Hesch Oct 1969

Taxation—“Overnight Rule" Of Commissioner Of Internal Revenue Service Is Valid Under § 162(A)(2) Of Int. Rev. Code Of 1954, Mary E. Bisantz Apr 1968

Taxation Of The Trust Annuity: The Unitrust Under The Constitution And The Internal Revenue Code, Louis A. Del Cotto, Kenneth F. Joyce Mar 1968

The Income Taxation Of The Capital Gains Of A Trust, Kenneth F. Joyce Mar 1968

Federal Taxation—Effect Of A State Court Adjudication Of Property Rights In Subsequent Federal Tax Litigation, Michael R. Mcgee Jan 1968

The Deductibility Of Educational Expenses: Administrative Construction Of Statute, Richard C. Spencer Oct 1967

Assumption And Discharge Of Seller's Liabilities As Year Of Sale Payments For Purposes Of I.R.C. Section 453, David C. Horan Apr 1967

The Holding Company As A Collapsible Corporation Under Section 341 Of The Internal Revenue Code, Louis A. Del Cotto Apr 1966

Federal Tax Policy In The 1960'S, Stanley S. Surrey Apr 1966

The Imputed Sale And Anticipatory Assignment Of Income Doctrines: Their Effect On Irc §§ 311 & 336, Thomas L. David Oct 1965

Taxation—Bad Debts: Limitations Of The “Promoter Doctrine”, Ronald B. Felman Apr 1964

Sale Of Endowment Policy To Avoid Ordinary Tax Treatment, Richard Attea Jan 1961

Excludability Of Quarters Allowance From Gross Income For Tax Purposes, Herbert Blumberg Jan 1959

Fellowships Grants Under The Internal Revenue Code Of 1954, Eugene Salisbury Jan 1959

The Tax Consequences Of The Sale Of A Patent, George M. Gibson Apr 1958

Corporate Debt Financing Under The Tax Law, Jack L. Getman Jan 1958

Putnam V. Commissioner—The Reimbursable Outlay Under The Tax Law, Ernest J. Brown Apr 1957

Taxations: Marital Deduction For Life Estates, Richard G. Birmingham Apr 1956

The Tax-Free Sale Of A Business: Reorganizations, Spin-Offs, And Other Feats Of Magic Under The 1954 Code, Robert O. Swados Jan 1956

Income Tax—Dividends Held Taxable Income In Year Of Actual Receipt, Richard C. Wagner Apr 1955

Income Taxation Of Collapsible Corporations, Irwin E. Ginsberg Apr 1955

The Federal Income Tax Consequences Of Transactions Relating To Mortgages On Land, Lester R. Rusoff Jan 1955

Income Tax—Entertainment Expense Attributable To Taxpayer Deductible Only If In Excess Of Amount One Ordinarily Spends, Rudolph F. Defazio Apr 1954

Federal Tax Consequences Of Alimony And Separate Maintenance Payments, Paul D. Lagomarcino Apr 1954

Income Tax—Exercise Of Employee’S Stock Options, Jules Gordon Apr 1954

Income Tax—Expenses Of Attending Tax Institute Held Deductible, Hubert J. Holler Dec 1953

Income Tax—Treasury Stock Dividends Held To Be Taxable, Victor C. Silverstein Dec 1953

Taxation—Stockholder-Transferee Liability: Ordinary Or Capital Loss?, Jerome D. Adner Apr 1953

Income Tax—Extorted Funds Held Taxable Income, Jerome D. Adner Dec 1952

Taxation—Federal Income Tax—Interest In Law Partnership As A Capital Asset, Henry Wojcicki Apr 1951