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- William & Mary Annual Tax Conference (43)
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Articles 61 - 87 of 87
Full-Text Articles in Taxation-Federal
Campbell V. Commissioner: The Availability Of Business Expense Or Loss Deductions For Insured Contingencies, Robert B. Lachenauer
Campbell V. Commissioner: The Availability Of Business Expense Or Loss Deductions For Insured Contingencies, Robert B. Lachenauer
William & Mary Law Review
No abstract provided.
Individual Income Taxation After The Tax Reform Act Of 1986, Louis A. Mezzullo
Individual Income Taxation After The Tax Reform Act Of 1986, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Tax Policy For Post-Liberal Society: A Flat-Tax-Inspired Redefinition Of The Purpose And Ideal Structure Of A Progressive Income Tax, Charles R.T. O'Kelley
Tax Policy For Post-Liberal Society: A Flat-Tax-Inspired Redefinition Of The Purpose And Ideal Structure Of A Progressive Income Tax, Charles R.T. O'Kelley
Scholarly Works
A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a single rate that applies to all taxpayers, eliminating many currently available deductions and credits, and treating as taxable income types of economic gain presently excluded from the tax base. The fact that Congress is seriously considering such radical changes makes it appropriate for tax scholars to reconsider longheld beliefs about the ideal structure of an income tax. This Article analyzes the characteristics and underlying rationale of a progressive flat rate comprehensive income tax and reconsiders the nature and purpose of a progressive income tax. …
The Decline And Fall Of Taxable Income, Glenn E. Coven
The Decline And Fall Of Taxable Income, Glenn E. Coven
Faculty Publications
No abstract provided.
The Installment Sales Revision Act Of 1980, Herbert J. Lerner
The Installment Sales Revision Act Of 1980, Herbert J. Lerner
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.
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.
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.
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.
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.
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.
Planning And Research: Its Evolution And Role In The Internal Revenue Service, Sheldon S. Cohen
Planning And Research: Its Evolution And Role In The Internal Revenue Service, Sheldon S. Cohen
William & Mary Law Review
No abstract provided.
Simplification And Equity As Goals Of Tax Policy, Stanley S. Surrey, Gerard M. Brannon
Simplification And Equity As Goals Of Tax Policy, Stanley S. Surrey, Gerard M. Brannon
William & Mary Law Review
No abstract provided.
Tax Legislation Of 1966, John E. Donaldson
Tax Legislation Of 1966, John E. Donaldson
William & Mary Law Review
No abstract provided.
Anticipation Of Income, Paul A. Teschner
Selected Significant Income Tax Developments In 1965, Leo A. Diamond
Selected Significant Income Tax Developments In 1965, Leo A. Diamond
William & Mary Annual Tax Conference
No abstract provided.
Federal Income Taxation: Meals And Lodging Furnished For The Convenience Of The Employer - Two Sequels To The Boykin Case, Rexford R. Cherryman
Federal Income Taxation: Meals And Lodging Furnished For The Convenience Of The Employer - Two Sequels To The Boykin Case, Rexford R. Cherryman
William & Mary Law Review
No abstract provided.
Tax Effects Of Divorce, Marital Separation And Support Agreement, Lester I. Bowman
Tax Effects Of Divorce, Marital Separation And Support Agreement, Lester I. Bowman
William & Mary Law Review
No abstract provided.
Short Term Trusts, John William Hornsby Jr.
Short Term Trusts, John William Hornsby Jr.
William & Mary Law Review
No abstract provided.
Averaging Provisions Of The Code: Compensation From An Employment (Internal Revenue Code Of 1954, §1301), R. Harvey Chappell Jr.
Averaging Provisions Of The Code: Compensation From An Employment (Internal Revenue Code Of 1954, §1301), R. Harvey Chappell Jr.
William & Mary Law Review
No abstract provided.
Federal Income And Profit Taxes: 1921 Supplement, G. E. O.
Federal Income And Profit Taxes: 1921 Supplement, G. E. O.
West Virginia Law Review
No abstract provided.
Federal Income Tax, H. C. J.