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Articles 61 - 90 of 179
Full-Text Articles in Taxation-Federal
Investing For After-Tax Returns: An Overview, Anne B. Shumadine
Investing For After-Tax Returns: An Overview, Anne B. Shumadine
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard, Martin J. Mcmahon Jr.
Recent Developments In Federal Income Taxation, Ira B. Shepard, Martin J. Mcmahon Jr.
William & Mary Annual Tax Conference
No abstract provided.
Bad Drafting - A Case Study Of The Design And Implementation Of The Income Tax Subsidies For Education, Glenn E. Coven
Bad Drafting - A Case Study Of The Design And Implementation Of The Income Tax Subsidies For Education, Glenn E. Coven
Faculty Publications
No abstract provided.
Recent Federal Income Tax Developments, Ira B. Shepard
Recent Federal Income Tax Developments, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
International Comity And The Foreign Tax Credit: Crediting Nonconforming Taxes, Glenn E. Coven
International Comity And The Foreign Tax Credit: Crediting Nonconforming Taxes, Glenn E. Coven
Faculty Publications
No abstract provided.
Selected Recent Federal Income Tax Developments, Ira B. Shepard
Selected Recent Federal Income Tax Developments, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning, James V. Duty
Individual Tax Planning, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 2, James V. Duty
Individual Tax Planning: Exhibit 2, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 3, James V. Duty
Individual Tax Planning: Exhibit 3, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Practice Before The Irs After The Restructuring And Reform Act, T. Keith Fogg, Robert E. Lee
Practice Before The Irs After The Restructuring And Reform Act, T. Keith Fogg, Robert E. Lee
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 1, James V. Duty
Individual Tax Planning: Exhibit 1, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Recent Federal Income Tax Developments, Ira B. Shepard
Recent Federal Income Tax Developments, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Nonqualified Deferred Compensation Plans And Equity-Based Compensation, Louis A. Mezzullo
Nonqualified Deferred Compensation Plans And Equity-Based Compensation, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Executive Compensation: Dealing With The New Law And Other Developments, William Dunn
Executive Compensation: Dealing With The New Law And Other Developments, William Dunn
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments Affecting Worker Classification Disputes With The Internal Revenue Service, L. Paige Marvel
Recent Developments Affecting Worker Classification Disputes With The Internal Revenue Service, L. Paige Marvel
William & Mary Annual Tax Conference
No abstract provided.
Recent Federal Income Tax Developments, Ira B. Shepard
Recent Federal Income Tax Developments, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Recent Federal Income Tax Developments, Ira B. Shepard
Recent Federal Income Tax Developments, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Critique Of Current Congressional Capital Gains Contentions, John W. Lee
Critique Of Current Congressional Capital Gains Contentions, John W. Lee
Faculty Publications
No abstract provided.
Capital Gains Myths, John W. Lee
Capital Gains Myths, John W. Lee
Faculty Publications
This article is a summary of parts of Lee's forthcoming article "Critique of Current Congressional Capital Gains Contentions," 15 Va. Tax. L. Rev. 1 (1995). Professor Lee believes that the reasons given by the House Ways and Means Committee Report and capital gains cuts proponents in the recent hearings and the House floor debate in support of the CWATRA 50-percent individual generic capital gains cut are untrue in whole or in part. These stated reasons, reports Lee, are that a capital gains cut will (1) increase the personal savings rate, (2) encourage risk taking by entrepreneurs seeking new technologies and …
Recent Federal Income Tax Developments, Ira B. Shepard
Recent Federal Income Tax Developments, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Partnership Profits Share For Services: An Aggregate Exegesis Of Revenue Procedure 93-27 (Part 2), John W. Lee
Partnership Profits Share For Services: An Aggregate Exegesis Of Revenue Procedure 93-27 (Part 2), John W. Lee
Faculty Publications
In this article, Professor Lee charts two alternative methods for implementing an aggregate solution to the problem of partnership profits share for services. The functional, or judicial, method is to handle (1) the exchange of partner-capacity services for a profit share subject to the risk f the venture with the Culbertson "common law relation of partnership," nonrealization event doctrine, implicitly contemplated by the 1984 legislative history to section 707(a)(2), (2) the classic Diamond transitory partner with a substance-over-form rule or step-transaction rule, and (3) a sale of the partnership interest in circumstances that would result in ordinary income in a …
Sfas 109 Implications Of Selected Financial Accounting And Income Tax Developments, Carl W. Duyck, David W. Larue
Sfas 109 Implications Of Selected Financial Accounting And Income Tax Developments, Carl W. Duyck, David W. Larue
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory
Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory
William & Mary Annual Tax Conference
No abstract provided.
Tax Issues Affecting Individuals, Arnold H. Koonin
Tax Issues Affecting Individuals, Arnold H. Koonin
William & Mary Annual Tax Conference
No abstract provided.
'Death And Taxes' And Hypocrisy, John W. Lee
'Death And Taxes' And Hypocrisy, John W. Lee
Faculty Publications
Professor Lee finds the "death and taxes" poem by Rep. Ewing hypocritical for several reasons. He notes that the poem is derived from a 1920s populist attack on Treasury Secretary Mellon for cutting taxes on the rich in the name of trickle-down economics while relying on regressive excise taxes on the masses -- an attack similar to that waged by then-Governor Clinton during the 1992 presidential campaign. Further, says Lee, the Bush administration displayed more of a preference for regressive excise taxes than the Clinton plan, whose reliance in part on consumption taxes appears a consequence of 25 years of …
President Clinton's Capital Gains Proposals, John W. Lee
President Clinton's Capital Gains Proposals, John W. Lee
Faculty Publications
Professor Lee believes that the generic capital gains rate should not be increased over 28 percent for revenue and political reasons. But to reflect that, on the average, capital gains realized by middle-income families consists entirely of inflation gain, while half of the capital gain realized at the 31- percent bracket and above consists of economic gain, increasing to 80-percent economic at the very top, he argues that a greater exclusion should be provided at the 28- and 15-percent brackets, either by a "progressive schedule" or by a $3,500 annual exclusion. To strengthen the political base for increasing the top …
The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson
The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson
Faculty Publications
No abstract provided.
A Historical Essay And Economic Assay Of The Capital Asset Definition: The Taxpayer And Courts Are Still Mindfully Guessing While Congress Doesn't Seem To (Have A) Mind, Joseph Byron Cartee
A Historical Essay And Economic Assay Of The Capital Asset Definition: The Taxpayer And Courts Are Still Mindfully Guessing While Congress Doesn't Seem To (Have A) Mind, Joseph Byron Cartee
William & Mary Law Review
No abstract provided.
Standards Of Tax Practice Accuracy-Related Penalties; Aba Opinion 85-352, J. Timothy Philipps
Standards Of Tax Practice Accuracy-Related Penalties; Aba Opinion 85-352, J. Timothy Philipps
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments - Taxation Of Individuals, Partnerships, Estates And Trusts And Exempt Organizations, Meade Emory
Recent Developments - Taxation Of Individuals, Partnerships, Estates And Trusts And Exempt Organizations, Meade Emory
William & Mary Annual Tax Conference
No abstract provided.