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Articles 31 - 47 of 47

Full-Text Articles in Taxation-Federal

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

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

Buffalo Law Review

Wrobleski v. Bingler, 58-2 U.S.T.C. -, 161 Fed. Supp. 901 (1958).


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

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

Buffalo Law Review

No abstract provided.


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

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

Buffalo Law Review

No abstract provided.


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

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

Buffalo Law Review

Putnam v. Comm'r, 352 U. S. 82 (1956), affg Putnam v. Comm'r, 224 F. 2d 947 (8th Cir. 1955).


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

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

Buffalo Law Review

Estate of Edward F. Pipe v. Comm 'r, 23 T. C. No. 14 (Oct. 22, 1954).


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

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

Buffalo Law Review

No abstract provided.


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

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

Buffalo Law Review

Commissioner v. Fox, 218 F. 2d 347 (3d Cir. 1954).


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

Income Taxation Of Collapsible Corporations, Irwin E. Ginsberg

Buffalo Law Review

No abstract provided.


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

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

Buffalo Law Review

No abstract provided.


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

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

Buffalo Law Review

Sutter v. Commissioner, 21 T. C. No. 20 (1953).


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

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

Buffalo Law Review

No abstract provided.


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

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

Buffalo Law Review

McNamara v. Commissioner, 210 F. 2d 505 (7th Cir. 1954).


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

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

Buffalo Law Review

Coughlin v. Commissioner, 203 F. 2d 307 (2d Cir. 1953).


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

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

Buffalo Law Review

Schmitt v. Commissioner, 20 T. C. No. 44 (May 14, 1953).


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

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

Buffalo Law Review

Arrowsmith v. Commissioner, 73 S. Ct. 71 (1952).


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

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

Buffalo Law Review

Rutlin v. United States, 343 U. S. 130 (1952).


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

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

Buffalo Law Review

Swiven v. Commissioner, 183 F. 2d 656 (7th Cir. July 1950), cert. denied 340 U. S. 912, 71 S. Ct. 293 (Jan. 1951).