Taxation-Federal Commons^™

Retroactive Allocations To New Partners: An Analysis Of The Area After Rodman, John W. Lee, Robert S. Parker Jr.

Faculty Publications

In the recent Rodman case, the Tax Court has held that a partner newly admitted near year-end must report his share of the full year's partnership profits. Messrs. Lee and Parker analyze the status of retroactive partnership allocations in view of Rodman, the first decision to expressly sanction retroactive allocations of income (and implicitly of losses) to new partners, and reallocations under Section 704.

Book Notes, Law Review Staff

Vanderbilt Law Review

The Child Savers: The Invention of Delinquency By Anthony M. Platt Chicago: University of Chicago Press, 1969. Pp. ix, 202.$8.50.

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Juvenile Delinquency and Urban Areas (rev. ed.) By Clifford R.Shaw & Henry D. McKay Chicago: University of Chicago Press,1969. Pp. 394.

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The Positive School of Criminology Edited by Stanley E. Grupp Pittsburgh: University of Pittsburgh Press, 1968. Pp. vi, 114. $5.95.

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State and Local Tax Problems Edited by Harry L. Johnson Knoxville: University of Tennessee Press, 1969. Pp. xiii, 190. $7.50.

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Tension in the Cities By James A. Bayton Philadelphia: Chilton Book Co., 1969. Pp. x, …

Tax Status Of Educational Grants, James P. Boyle

William & Mary Annual Tax Conference

No abstract provided.

Recent Cases, Law Review Staff

Vanderbilt Law Review

Conflict of Laws--Divorce-- Minimum Contacts Doctrine Extended to Non-Resident in Alimony Award

Conflict of Laws--Torts--Law of Forum Applies to Accident Involving Only Out-of-State Motorists

Constitutional Law--Desegregation--States Are Required To Take Affirmative Action To Desegregate Higher Education Facilities

Constitutional Law--Selective Service Act--Fifth Amendment Requires Civil Judicial Review of Draft Board Classification and Induction Orders

Public Welfare--Substitute Father Regulation Inconsistent with Social Security Act and Invalid Criterion for Denying AFDC Payments to Needy Children

Taxation--Corporate Income Tax--Pre-Sale Declaration of Dividend by Subsidiary in Amount Equal to Retained Earnings Held Tax-Exempt Inter-Corporate Dividend on Receipt by Parent

Simplification And Equity As Goals Of Tax Policy, Stanley S. Surrey, Gerard M. Brannon

William & Mary Law Review

No abstract provided.

Federal Legislation On State Taxation Of Interstate Commerce: Key Areas Of Controversy, Jerome R. Hellerstein

William & Mary Annual Tax Conference

No abstract provided.

A Commentary On 1966 Federal Tax Legislation, John E. Donaldson

William & Mary Annual Tax Conference

No abstract provided.

Case And Ruling Comments On The 1964 Federal Tax Cases And Rulings, William P. Oberndorfer

William & Mary Annual Tax Conference

No abstract provided.

Revenue Rulings And Other Publications: 1963, Mitchell Rogovin

William & Mary Annual Tax Conference

No abstract provided.

Economic Interest And Depletion Allowance For Mining Contractors

Washington and Lee Law Review

No abstract provided.

Taxation--Federal Income Tax--Treatment Of Nondistributable Capital Gains Of Domestic Trust With Foreign Beneficiaries, William C. Brashares

Michigan Law Review

Taxpayer, trustee of a domestic inter vivos trust, sued for a refund of United States income taxes paid on nondistributable capital gains of the trust. Trustee claimed that since all the beneficiaries of the trust were United Kingdom residents, this income was tax-exempt under the United States-United Kingdom tax convention provision that a United Kingdom resident "shall be exempt from United States tax on gains from the sale or exchange of capital assets." On appeal by the United States from a district court judgment for the trustee, held, reversed. Although distributable gains are allowed the exemption, long term capital …

Recent And Prospective Developments In Taxation Of Partnerships, Arthur B. Willis, Stephen A. Bauman

Vanderbilt Law Review

This article will attempt to set forth the provisions of the Revenue Act of 1962 insofar as they affect the taxation of partners and partnerships, the recent developments in this area in brief detail and wide exposure, and the significant aspects of expected future legislation,including an analysis of certain parts of H.R. 9662.

Federal Tax Lien--Effect Of State Statute Of Limitations, James Kilgore Edmundson Jr.

West Virginia Law Review

No abstract provided.

The Western Hemisphere Trade Corporation, Edward C. Blank, Ii

Vanderbilt Law Review

The existing complexity involved in the taxation of corporate income derived from sources without the United States has motivated Congress to undertake an extensive review of our governmental policy pertaining to this area of taxation. The particular provisions of the Internal Revenue Code of 1954 relating to this subject are merely an ad hoc accumulation, noticeably void of any systematic design. The intended purpose of the present congressional inquiry is to determine whether or not incentive taxation is a proper method by which this nation's foreign policies can be implemented. If it be deemed advisable to offer tax benefits to …

Book Reviews, Winthrop R. Munyan, John W. Fager, Walter P. Armstrong Jr., Jerry L. Moore

Vanderbilt Law Review

Taxation of Foreign Income By Boris I. Bittker and Lawrence F. Ebb. Stanford: Stanford University, 1960. Pp. xii, 580.

reviewer: Winthrop R. Munyan

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The Planning and Administration of Estates Edited by Rene A. Wormser. New York: Practising Law Institute, 1961. Pp. 324.

reviewer: John W. Fager

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How to Evaluate and Settle Personal Injury Cases By Allen Bush Indianapolis: The Bobbs-Merrill Company, Inc., 1959. Pp. x,148.

reviewer: Walter P. Armstrong, Jr.

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The Tax Practice Deskbook By Harrop A. Freeman and Norman D. Freeman Boston and Toronto: Little, Brown and Co., 1960. Pp. vii, 581. $17.50.

reviewer: Jerry L. …

Motor Carrier Taxation, Hal H. Hale

Vanderbilt Law Review

Provisions of the Federal Aid Highway Act of 1956 vastly expanded the federal role in highway improvement on a long range basis, especially with respect to the so-called Interstate System. Authorizations of highway aid were further increased substantially by Congress in legislation enacted in 1958. The 1956 act for the first time also provided that the funds to pay for federal aid highway programs should come from specified levies upon highway users and a highway trust fund was established for this purpose. Owing principally to cost increases exceeding the original estimates, it has become apparent since the 1956 act was …

Taxation Of Gains From Sale Of Livestock, Unharvested Crops, Timber, Coal & In-Oil Payments, W. Lewis Roberts

Kentucky Law Journal

No abstract provided.

The Role Of Taxation In A Free Enterprise System, C. Lowell Harriss

William & Mary Annual Tax Conference

No abstract provided.

Taxation - Federal Income Tax - Meals And Lodging Under The 1954 Code, John H. Mcdermott

Michigan Law Review

Before discussing the application of the 1954 Internal Revenue Code with regard to the taxability of meals and lodging furnished an employee by his employer, several fundamental tax concepts should be examined. The first of these involves the definition of gross income, which for many years has been cast in broad statutory language. For example, section 22(a) of the 1939 Internal Revenue Code provided that gross income includes " ... gains, profits, and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid .... " Comprehensive as these terms appear, gross …

Taxation--Cash Basis To Accrual Basis--Inventory Included, J. M. H.

West Virginia Law Review

No abstract provided.

Taxation Of Interstate Commerce, L. A. S.

West Virginia Law Review

No abstract provided.

Book Reviews, Robert J. Lynn, William J. Bowe (Reviewer), Samuel J. Foosaner (Reviewer), Stanley D. Ross (Reviewer)

Vanderbilt Law Review

Handbook on the Law of Future Interests

By Lewis M. Simes

St.Paul, West Publishing Co., 1951. Pp. xv, 495. $8.00

reviewer: Robert J. Lynn

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Tax Savings in Real Estate Transactions

Prepared by Bureau of Analysis, Davenport, Iowa. Chicago: Published under auspices of National Institute of Real Estate Brokers of the National Association of Real Estate Boards, 1951. Pp. 98. $5.00

reviewer: William J. Bowe

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Income Tax Treatment of Life Insurance proceeds and other Tax Articles

By William J. Bowe

Nashville: Vanderbilt University Press,1951. Pp. 90. $2.10

reviewer: Samuel J. Foosaner

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Justice According to Law

By Roscoe Pound …

Recent Cases, Law Review Staff

Vanderbilt Law Review

RECENT CASES

CONTRACTS--CONSIDERATION--AGREEMENT TO SUPPORT ILLEGITIMATE CHILD

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CONTRIBUTION--JOINT TORTFEASORS--REMEDY GRANTED

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CONTRIBUTION--JOINT TORTFEASORS--REMEDY GRANTED WHEN TORT CONSISTS OF NEGLIGENCE

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CREDITORS' RIGHTS--RECEIVERSHIP OF OPERATING BUSINESS--CHATTEL, MORTGAGEE ENTITLED TO FORECLOSURE RATHER THAN SMALLER MONTHLY PAYMENTS ORDERED BY COURT

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EVIDENCE--DEAD MAN STATUTE--OBSERVATION OF PHYSICAL CONDITIONS NOT A "TRANSACTION" WITHIN MEANING OF STATUTE

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EVIDENCE--JUDICIAL NOTICE--TENETS OF COMMUNIST PARTY

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FEDERAL COURTS--HABEAS CORPUS IN EXTRADITION PROCEEDINGS--NECESSITY OF EXHAUSTING REMEDIES IN STATE COURTS

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IMPLIED WARRANTY--WARRANTY OF SEAWORTHINESS--WARRANTY WITHOUT A SALE

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NEGLIGENCE OF LANDOWNER--PERSON TAKING SHORTCUT THROUGH STORE--LICENSEE OR BUSINESS GUEST?

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RES JUDICATA--INDEMNITOR-INDEMNITEE RELATIONSHIP AS EXCEPTION TO REQUREMENT OF MUTUALITY--CREATION …

Taxation--Constitutionality Of Tax-Refund Statute, F. R. T.

West Virginia Law Review

No abstract provided.

The Function Of Constitutional Provisions Requiring Uniformity In Taxation: Part I--Introduction And Historical Origins, William L. Matthews Jr.

Kentucky Law Journal

No abstract provided.

Ley Numero 7 Sobre Ampliación Tributaria De 5 De Abril De 1943, República De Cuba. Senado

Mario Diaz Cruz Pamphlets

Publicada en la Gaceta Numero 192, Primera Edicion de Abril 6 de 1943.

Estableciendo y modificando Impuestos con destino al pago de las gratificaciones y otras erogaciones constitucionales.

Ley Núm. 7 Sobre Ampliación Tributaria De 5 De Abril De 1943, República De Cuba. Senado.

Mario Diaz Cruz Pamphlets

Publicada en la Gaceta Número 192, Primera Edición de Abril 6 de 1943.

Regulations, Reenactment, And The Revenue Acts, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State

Indiana Law Journal

No abstract provided.

Taxation--Federal Income Tax--Rights To Subscribe To Stock Of Another Corporation As Taxable Gain, William H. Waldron Jr.

West Virginia Law Review

No abstract provided.