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Taxation-State and Local Commons

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1973

Discipline
Institution
Keyword
Publication
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Articles 1 - 11 of 11

Full-Text Articles in Taxation-State and Local

The Expanding Rights Of Third Parties Under The Internal Revenue Service's Tax Preparers Project: A Limit On Internal Revenue Fishing Expeditions., Gregory A. Mazza Dec 1973

The Expanding Rights Of Third Parties Under The Internal Revenue Service's Tax Preparers Project: A Limit On Internal Revenue Fishing Expeditions., Gregory A. Mazza

St. Mary's Law Journal

Abstract Forthcoming.


State Taxation Of Indians—Federal Preemption Of Taxation Against The Backdrop Of Indian Sovereignty—Mcclanahan V. Arizona State Tax Commission, 411 U.S. 164 (1973); Mescalero Apache Tribe V. Jones, 411 U.S. 145 (1973); Tonasket V. Washington, 411 U.S. 451 (1973), Clydia J. Cuykendall Nov 1973

State Taxation Of Indians—Federal Preemption Of Taxation Against The Backdrop Of Indian Sovereignty—Mcclanahan V. Arizona State Tax Commission, 411 U.S. 164 (1973); Mescalero Apache Tribe V. Jones, 411 U.S. 145 (1973); Tonasket V. Washington, 411 U.S. 451 (1973), Clydia J. Cuykendall

Washington Law Review

Over the years, the policy of the federal government toward American Indians has vacillated between attempts to assimilate them into American society on the one hand and efforts to preserve their independence and cultural identity on the other. Like a pendulum, this policy, as expressed in congressional legislation, has swung from efforts in 1887 to break up the reservations by transferring tribal lands to individual Indians in fee, to the halting in 1934 of further such alienation, and then back again since the 1950s to renewed efforts to end tribal existence. The legal theories and canons of construction generated by …


Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps Nov 1973

Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps

West Virginia Law Review

No abstract provided.


Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson Sep 1973

Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson

St. Mary's Law Journal

Abstract Forthcoming.


Perfection Of A California Tax Lien., Lewis D. Wall Sep 1973

Perfection Of A California Tax Lien., Lewis D. Wall

St. Mary's Law Journal

Abstract Forthcoming.


The Texas Legislature Has No Authority To Exempt From Ad Valorem Taxation A Fraternal Organization's Property Which Is Being Used For Non-Charitable Activites, Unless Such Use Is In Furtherance Of A Charitable Purpose., Tommy Mac Gumroy Mar 1973

The Texas Legislature Has No Authority To Exempt From Ad Valorem Taxation A Fraternal Organization's Property Which Is Being Used For Non-Charitable Activites, Unless Such Use Is In Furtherance Of A Charitable Purpose., Tommy Mac Gumroy

St. Mary's Law Journal

Abstract Forthcoming.


The United States Government Breached Its Fiduciary Duty By Paying Oklahoma Estate Tax On The Property Of A Noncompetent Osage Indian Without Determining Whether Intervening Cases And Internal Revenue Rulings Had Removed The Requirement For Paying The Tax., Phyllis Wilson Gainer Mar 1973

The United States Government Breached Its Fiduciary Duty By Paying Oklahoma Estate Tax On The Property Of A Noncompetent Osage Indian Without Determining Whether Intervening Cases And Internal Revenue Rulings Had Removed The Requirement For Paying The Tax., Phyllis Wilson Gainer

St. Mary's Law Journal

Abstract Forthcoming.


The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review Mar 1973

The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review

Michigan Law Review

This Comment will attempt to alert potential investors in and trustees of REITs to the full extent of the liabilities that they could suffer for contract debts incurred in the name of the trust and torts committed by trust personnel. Since state tax considerations also play a significant role in investment decisions, the manner in which each state taxes the REIT and its shareholders on income derived from property and business in that state will also be investigated. Finally, a rational path out of the morass created by current state law will be articulated in order to prompt renewed discussion …


The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches Jan 1973

The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches

Publications

No abstract provided.


Taxation Of Easements In Airspace - Macht V. Department Of Assessments Of Baltimore City Jan 1973

Taxation Of Easements In Airspace - Macht V. Department Of Assessments Of Baltimore City

Maryland Law Review

No abstract provided.


Sales Taxation Of Capital Transactions In Maryland, Neal D. Borden Jan 1973

Sales Taxation Of Capital Transactions In Maryland, Neal D. Borden

Maryland Law Review

No abstract provided.