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Taxation-Federal Commons™

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Articles 31 - 51 of 51

Full-Text Articles in Taxation-Federal

Lobbying Restriction On Section 501(C)(3) Organizations Held Unconstitutional: First Amendment Implications Of Taxation With Representation Of Washington V. Regan, Karen B. Crockett May 1983

Lobbying Restriction On Section 501(C)(3) Organizations Held Unconstitutional: First Amendment Implications Of Taxation With Representation Of Washington V. Regan, Karen B. Crockett

BYU Law Review

No abstract provided.


An Inequitable Jury Instruction On The Taxability Of Personal Injury Damage Awards: Blanchfield V. Dennis, Thomas D. Boyle Mar 1983

An Inequitable Jury Instruction On The Taxability Of Personal Injury Damage Awards: Blanchfield V. Dennis, Thomas D. Boyle

BYU Law Review

No abstract provided.


The Continuing Controversy Over Crane's Footnote 37: Tufts V. Commissioner, S. Robert Bradley Sep 1982

The Continuing Controversy Over Crane's Footnote 37: Tufts V. Commissioner, S. Robert Bradley

BYU Law Review

No abstract provided.


Revocation Of Tax-Exempt Status Of Religious Schools-Conflict With The Religion Clauses Of The First Amendment: Bob Jones University V. United States, R. Clyde Parker Jr. Nov 1981

Revocation Of Tax-Exempt Status Of Religious Schools-Conflict With The Religion Clauses Of The First Amendment: Bob Jones University V. United States, R. Clyde Parker Jr.

BYU Law Review

No abstract provided.


A Substance-Oriented Approach To The Boot-Netting Rules Under Section 1031 Of The Internal Revenue Code: Biggs V. Commissioner, Gregory Clark Newton May 1981

A Substance-Oriented Approach To The Boot-Netting Rules Under Section 1031 Of The Internal Revenue Code: Biggs V. Commissioner, Gregory Clark Newton

BYU Law Review

No abstract provided.


Congressional Sanction Of Illicit Cohabitation- The Tax Reform Act Of 1969, James L. Musselman Nov 1979

Congressional Sanction Of Illicit Cohabitation- The Tax Reform Act Of 1969, James L. Musselman

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


The Family Estate Trust: Tax Myths And Realities Sep 1978

The Family Estate Trust: Tax Myths And Realities

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.


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

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

BYU Law Review

No abstract provided.