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- Income Tax (71)
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Articles 121 - 150 of 179
Full-Text Articles in Taxation-Federal
The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make A Right, Glenn E. Coven
The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make A Right, Glenn E. Coven
Faculty Publications
No abstract provided.
Non-Real Estate Tax Shelters, Robert J. Hipple
Non-Real Estate Tax Shelters, Robert J. Hipple
William & Mary Annual Tax Conference
No abstract provided.
Income Tax Consequences Of Intra-Family Use Of Transfer-Leasebacks, Private Annuities And Installment Sales, Barbara B. Hipple
Income Tax Consequences Of Intra-Family Use Of Transfer-Leasebacks, Private Annuities And Installment Sales, Barbara B. Hipple
William & Mary Annual Tax Conference
No abstract provided.
The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven
The Affinity Provisions Of The Internal Revenue Code: A Case Study In Nonsimplification, Glenn E. Coven
Faculty Publications
No abstract provided.
Year End Tax Planning - Individuals, Allan S. Rosenbaum
Year End Tax Planning - Individuals, Allan S. Rosenbaum
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments Concerning Income Taxation Of Estates And Trusts, Don L. Ricketts
Recent Developments Concerning Income Taxation Of Estates And Trusts, Don L. Ricketts
William & Mary Annual Tax Conference
No abstract provided.
New Developments In The Taxation Of Real Estate Partnerships, Michael T. Madison
New Developments In The Taxation Of Real Estate Partnerships, Michael T. Madison
Faculty Publications
No abstract provided.
Limitations On The Interest Deduction, Dennis P. Bedell
Limitations On The Interest Deduction, Dennis P. Bedell
William & Mary Annual Tax Conference
No abstract provided.
Revocable, Irrevocable, & Short Term Trusts, Don W. Llewellyn
Revocable, Irrevocable, & Short Term Trusts, Don W. Llewellyn
William & Mary Annual Tax Conference
No abstract provided.
Constructive Cash Distributions In A Partnership: How And When They Occur, Robert S. Parker Jr., John W. Lee
Constructive Cash Distributions In A Partnership: How And When They Occur, Robert S. Parker Jr., John W. Lee
Faculty Publications
Constructive cash distributions to partners with possible concomitant severe tax impact can occur whenever a partners share of firm or individual liabilities is cut. This reduction of liabilities can be triggered by a variety of typical partnership transactions. Messrs. Parker arid Lee analyze those transactions under which there is the danger of unforeseen taxation and urge extreme caution.
Retroactive Allocations To New Partners: An Analysis Of The Area After Rodman, John W. Lee, Robert S. Parker Jr.
Retroactive Allocations To New Partners: An Analysis Of The Area After Rodman, John W. Lee, Robert S. Parker Jr.
Faculty Publications
In the recent Rodman case, the Tax Court has held that a partner newly admitted near year-end must report his share of the full year's partnership profits. Messrs. Lee and Parker analyze the status of retroactive partnership allocations in view of Rodman, the first decision to expressly sanction retroactive allocations of income (and implicitly of losses) to new partners, and reallocations under Section 704.
Avoiding The Anti-Injunction Statute In Suits To Enjoin Termination Of Tax-Exempt Status
Avoiding The Anti-Injunction Statute In Suits To Enjoin Termination Of Tax-Exempt Status
William & Mary Law Review
No abstract provided.
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
Faculty Publications
No abstract provided.
Other Investments, Forrest W. Brown Jr.
Other Investments, Forrest W. Brown Jr.
William & Mary Annual Tax Conference
No abstract provided.
Deduction For Charitable Contributions, Morton L. Bresenoff
Deduction For Charitable Contributions, Morton L. Bresenoff
William & Mary Annual Tax Conference
No abstract provided.
Income Averaging, Howard J, Busbee
Income Averaging, Howard J, Busbee
William & Mary Annual Tax Conference
No abstract provided.
An Analysis Of The Individual Income Tax Return, Form 1040 For 1970: Summary Of Major Changes, John F. Barrett
An Analysis Of The Individual Income Tax Return, Form 1040 For 1970: Summary Of Major Changes, John F. Barrett
William & Mary Annual Tax Conference
No abstract provided.
Capital Gains And Losses - As Affected By The Tax Reform Act Of 1969, Arnold C. Johnson
Capital Gains And Losses - As Affected By The Tax Reform Act Of 1969, Arnold C. Johnson
William & Mary Annual Tax Conference
No abstract provided.
The Accumulated Earnings Tax And The Reasonable Needs Of The Business: A Proposal, Homer L. Elliott
The Accumulated Earnings Tax And The Reasonable Needs Of The Business: A Proposal, Homer L. Elliott
William & Mary Law Review
No abstract provided.
Boot Dividends And The Automatic Rule: Bedford Revisited, Mervyn S. Gerson
Boot Dividends And The Automatic Rule: Bedford Revisited, Mervyn S. Gerson
William & Mary Law Review
No abstract provided.
Professional Associations And Corporations: Tax Considerations, Robert S. Parker Jr., Edmund Polubinski Jr.
Professional Associations And Corporations: Tax Considerations, Robert S. Parker Jr., Edmund Polubinski Jr.
William & Mary Law Review
No abstract provided.
Recent Developments In The Audit Program Of Federal Tax Returns, Singleton B. Wolfe
Recent Developments In The Audit Program Of Federal Tax Returns, Singleton B. Wolfe
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For The Not-So-Rich: Variable And Private Annuities, Anthony M. Vernava
Tax Planning For The Not-So-Rich: Variable And Private Annuities, Anthony M. Vernava
William & Mary Law Review
No abstract provided.
Federal Taxation - Professional Service Corporation - Corporate Versus Partnership Statute - Empey V. United States, __ F. 2d __ (10th Cir. 1969)., Haldane Robert Mayer
Federal Taxation - Professional Service Corporation - Corporate Versus Partnership Statute - Empey V. United States, __ F. 2d __ (10th Cir. 1969)., Haldane Robert Mayer
William & Mary Law Review
No abstract provided.
Federal Taxation - Accumulated Earnings Tax - The Quantum Of Tax Avoidance Purpose Required - United States V. Donruss, 89 S. Ct. 501 (1969), Robert S. Parker Jr.
Federal Taxation - Accumulated Earnings Tax - The Quantum Of Tax Avoidance Purpose Required - United States V. Donruss, 89 S. Ct. 501 (1969), Robert S. Parker Jr.
William & Mary Law Review
No abstract provided.
Non-Business Guaranty Loss: Ordinary Or Capital Deduction, Robert S. Parker Jr.
Non-Business Guaranty Loss: Ordinary Or Capital Deduction, Robert S. Parker Jr.
William & Mary Law Review
No abstract provided.
Tax Status Of Educational Grants, James P. Boyle
Tax Status Of Educational Grants, James P. Boyle
William & Mary Annual Tax Conference
No abstract provided.
Professional And Educational Expenses, John E. Donaldson
Professional And Educational Expenses, John E. Donaldson
William & Mary Annual Tax Conference
No abstract provided.
H.R. 10 - Plans And Problems, Emeric Fischer
H.R. 10 - Plans And Problems, Emeric Fischer
William & Mary Annual Tax Conference
No abstract provided.
Book Review Of Items Of Gross Income, Emeric Fischer
Book Review Of Items Of Gross Income, Emeric Fischer
William & Mary Law Review
No abstract provided.