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Articles 31 - 38 of 38
Full-Text Articles in Taxation-Federal
Taxation Of Telecommunications And Electronic Commerce, Walter Hellerstein
Taxation Of Telecommunications And Electronic Commerce, Walter Hellerstein
Scholarly Works
No abstract provided.
Tax-Free Exchanges, Oregon Law Institute, Ronald A. Shellan
Tax-Free Exchanges, Oregon Law Institute, Ronald A. Shellan
Oregon Law Institute, 1997
Course Materials from the March 19, 1997 Program in Portland
The Internal Revenue Service Under Equitable Attack, Joseph M. Landolfi Jr.
The Internal Revenue Service Under Equitable Attack, Joseph M. Landolfi Jr.
St. Thomas Law Review
Part II of this article addresses the legislative history of the applicable Internal Revenue Codes. Part III investigates the conflicts between the circuit courts' regarding whether to allow the tolling of the time period for filing a refund claim. Additionally, Part III identifies the conflict that exists within certain circuits that do not apply the doctrine of equitable tolling to tax refund claims but allow other equitable remedies to apply in other tax related matters. Finally, Part IV demonstrates that equitable tolling should be permitted as a defense to an assertion that a tax refund claim has been untimely filed. …
What's In A Name: An Argument For A Small Business Limited Liability Entity Statute (With Three Subsets Of Default Rules), Dale A. Oesterle, Wayne M. Gazur
What's In A Name: An Argument For A Small Business Limited Liability Entity Statute (With Three Subsets Of Default Rules), Dale A. Oesterle, Wayne M. Gazur
Publications
The recent proliferation of small business entity forms is primarily a result of their tax characterization. With the recent adoption of the IRS "check-the-box" regulations and, as a consequence, the elimination of traditional tax distinctions, many of these forms have lost their appeal. This article proposes starting over with one form, the "limited liability entity." Part I discusses the history of small business forms. Part II analyzes the current forms in light of the recent check-the- box legislation. Part III discusses the necessity of and rationale behind a unified entity statute. Finally, Part IV outlines a unified limited liability entity …
Deaccession: Not Such A Dirty Word, Jason R. Goldstein
Deaccession: Not Such A Dirty Word, Jason R. Goldstein
Cardozo Arts & Entertainment Law Journal
No abstract provided.
A New Direction For State Corporate Codes, Mark J. Loewenstein
A New Direction For State Corporate Codes, Mark J. Loewenstein
Publications
No abstract provided.
Tax And The Married Woman, Lawrence A. Zelenak
Tax And The Married Woman, Lawrence A. Zelenak
Faculty Scholarship
Reviewing, Edward J. McCaffery, Taxing Women (1997)
The Summons Power And The Limits Of Theory: A Reply To Professor Hyman, Leo P. Martinez
The Summons Power And The Limits Of Theory: A Reply To Professor Hyman, Leo P. Martinez
Faculty Scholarship
No abstract provided.