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Articles 2581 - 2610 of 3037
Full-Text Articles in Taxation-Federal
The Federal Income Tax Effect Of Novation Of Marital Settlement Agreements, Joseph N. Ducanto
The Federal Income Tax Effect Of Novation Of Marital Settlement Agreements, Joseph N. Ducanto
Loyola University Chicago Law Journal
No abstract provided.
Taxpayer Intervention At Summary Proceedings To Enforce An Internal Revenue Service Summons - Donaldson V. United States
Maryland Law Review
No abstract provided.
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
University of Richmond Law Review
Employers frequently not only expect but require performance of duties by employees beyond a nine to five tour at the office or plant. Such obligations may include the employee's living or eating on the employer's business premises, relocating himself and his family as a condition precedent to promotion or continued employment, obtaining additional education, entertaining his employer's customers, and traveling, including trips (frequently accompanied by his spouse pursuant to employer command, express or implied) to meetings and conventions, either sponsored by the employer or otherwise.
Other Investments, Forrest W. Brown Jr.
Other Investments, Forrest W. Brown Jr.
William & Mary Annual Tax Conference
No abstract provided.
Federal Income Taxation--Section 165 (C) Loss Allowed For Securities Loaned To Brokerage Firm That Subsequently Became Insolvent And Sold The Securities To Meet The Claims Of Creditors--Stahl V. United States, Michigan Law Review
Michigan Law Review
It is frequently said that there are only two certainties in life: death and taxes. The Court of Appeals for the District of Columbia Circuit recently upheld a district court decision that considerably eased the latter burden for plaintiff-taxpayer in Stahl v. United States. On April 12, 1962, Mrs. Stahl, a widowed musician and music teacher, reached an agreement with Balough & Company (Balough), a Washington securities firm, under which she was to surrender to it control of securities with a market value of approximately $210,000. Balough used the securities to meet the minimum capital requirements for brokerage firms established …
Sexism In The Code: A Comparative Study Of Income Taxation Of Working Wives And Mothers, Grace Blumberg
Sexism In The Code: A Comparative Study Of Income Taxation Of Working Wives And Mothers, Grace Blumberg
Buffalo Law Review
No abstract provided.
Teaching Federal Income Taxation As A First-Year Course, Leo J. Raskind, Michael D. Rose
Teaching Federal Income Taxation As A First-Year Course, Leo J. Raskind, Michael D. Rose
Journal of Legal Education
No abstract provided.
How To Handle A Federal Income Tax Audit, Mortimer Caplin
How To Handle A Federal Income Tax Audit, Mortimer Caplin
Washington and Lee Law Review
No abstract provided.
Treaty Immunities And Section 911 Of The Internal Revenue Code
Treaty Immunities And Section 911 Of The Internal Revenue Code
Washington and Lee Law Review
No abstract provided.
The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray
The Supreme Court, Accounting, And The Tax Accrual Of "True" Income, Robert Hanes Gray
Washington and Lee Law Review
No abstract provided.
Bad Debt Deduction For Shareholder-Creditor Under Proximate Relation Test
Bad Debt Deduction For Shareholder-Creditor Under Proximate Relation Test
Washington and Lee Law Review
No abstract provided.
Art Investment Expense Deductions And The Primary Purpose Requirement
Art Investment Expense Deductions And The Primary Purpose Requirement
Washington and Lee Law Review
No abstract provided.
Federal Income Taxation--A Survey Of Commuting Deductions Under § 162 Of The Internal Revenue Code And The Ramifications Of United States V. Correll, Philip W. Moss
Kentucky Law Journal
No abstract provided.
Kahn: Basic Corporate Taxation, John C. Chommie
Kahn: Basic Corporate Taxation, John C. Chommie
Michigan Law Review
A Review of Basic Corporate Taxation by Douglas A. Kahn
The Negative Income Tax: An Alternative Solution, William D. Popkin
The Negative Income Tax: An Alternative Solution, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Deduction For Charitable Contributions, Morton L. Bresenoff
Deduction For Charitable Contributions, Morton L. Bresenoff
William & Mary Annual Tax Conference
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.
Capital Gains And Losses - As Affected By The Tax Reform Act Of 1969, Arnold C. Johnson
Capital Gains And Losses - As Affected By The Tax Reform Act Of 1969, Arnold C. Johnson
William & Mary Annual Tax Conference
No abstract provided.
Taxation—Tax Benefit Rule Applicable To Section 357 Liquidations, Thomas A. Palmer
Taxation—Tax Benefit Rule Applicable To Section 357 Liquidations, Thomas A. Palmer
Buffalo Law Review
Commissioner v. Anders, 414 F.2d 1283 (10th Cir. 1969).
Davis V. United States: A Victory For Congressional Intent In The Federal Income Laws, James D. Kemper
Davis V. United States: A Victory For Congressional Intent In The Federal Income Laws, James D. Kemper
Indiana Law Journal
No abstract provided.
The Accumulated Earnings Tax And The Reasonable Needs Of The Business: A Proposal, Homer L. Elliott
The Accumulated Earnings Tax And The Reasonable Needs Of The Business: A Proposal, Homer L. Elliott
William & Mary Law Review
No abstract provided.
The Scope Of Employment Under The Federal Insurance Contributions Act: Included And Excluded Service
The Scope Of Employment Under The Federal Insurance Contributions Act: Included And Excluded Service
Washington and Lee Law Review
No abstract provided.
A Critique Of The Rule-Making Process In Federal Income Tax Law With Special Reference To Conglomerate Acquisitions, William D. Popkin
A Critique Of The Rule-Making Process In Federal Income Tax Law With Special Reference To Conglomerate Acquisitions, William D. Popkin
Indiana Law Journal
No abstract provided.
Civil Rights--Segregation--Federal Income Tax: Exemptions And Deductions--The Validity Of Tax Benefits To Private Segregated Schools, Michigan Law Review
Civil Rights--Segregation--Federal Income Tax: Exemptions And Deductions--The Validity Of Tax Benefits To Private Segregated Schools, Michigan Law Review
Michigan Law Review
In granting the preliminary injunction, the district court found that plaintiffs were asserting a substantial constitutional claim and had a reasonable possibility of success. Balancing the equities of the parties, the court decided that the possibility of significant adverse effect on the Commissioner and schools awaiting tax benefits was not great and was in any event far outweighed by the harm which could result from a denial of the requested relief pendente lite. Thus, the court found that the threat of irreparable injury justified the issuance of a preliminary injunction. The propriety of the court's decision to grant a preliminary …
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.
The Limitless Limits Of The Foreign Tax Credit, Robert D. Kaplan
The Limitless Limits Of The Foreign Tax Credit, Robert D. Kaplan
Washington Law Review
The purpose of this comment is to describe some of the problems that exist in the present system of foreign tax credits, and to set forth some suggested improvements that can be made. The discussion proceeds in four steps: (1) a description of the growth of the present statutory framework, including a discussion of the political and economic factors which purported to influence its development; (2) an examination of the operation of the credit system and its limitations; (3) an examination of the limitations in greater detail with illustrations of how they are rendered largely impotent by their own internal …
Taxation—Income: Tax Computation Where Taxpayer Refunds Revenues Previously Reported Under Claim Of Right Doctrine.—United States V. Skelly Oil Company, 394 U.S. 678 (1969), Anon
Washington Law Review
In the years 1952 through 1957 the Skelly Oil Company received $505,536.54 from two customers due to a raise in the minimum price for natural gas by the Oklahoma Corporation Commission. In 1958 the Company was required to refund this money due to a vacation of the increased rates by an order of the United States Supreme Court. The Company had included the amounts received in gross income for income tax purposes during the years of receipt in conformance with the claim of right doctrine, whereby amounts received by a taxpayer who claims an unrestricted right to them must be …
Section 367: An Enigma, Julie W. Weston
Section 367: An Enigma, Julie W. Weston
Washington Law Review
Section 367 of the Internal Revenue Code of 1954 was enacted in its original form in 1932 in order to close what Congress considered to be a serious tax loophole available to domestic corporations and individuals carrying on business through the use of foreign corporations or contemplating the use of foreign corporations to realize large gains without paying taxes. The loophole resulted from the operation of the nonrecognition provisions of the Code dealing with the organization and reorganization of corporations. By using these provisions, individuals and corporations—both foreign and domestic—could transfer greatly appreciated property and unrealized profits on a tax-free …
The Life Insurance Company Income Tax Act Of 1959: Tax-Exempt Intercorporate Distributions In Consolidated Filing
Washington and Lee Law Review
No abstract provided.