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Articles 1 - 23 of 23
Full-Text Articles in Taxation-State and Local
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant recent developments in the laws
affecting Virginia state and local taxation. Each section covers
legislative activity, judicial decisions, and selected opinions or
pronouncements from the Virginia Tax Department (the "Tax
Department") and the Virginia Attorney General over the past
year.
Taxation, Craig D. Bell
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
Taxation, William L.S. Rowe, Emily J.S. Winbigler
Taxation, William L.S. Rowe, Emily J.S. Winbigler
University of Richmond Law Review
This article reviews significant recent developments in the lawsaffecting Virginia state and local taxation. Each section coverslegislative activity, judicial decisions, and selected opinions fromthe Virginia Department of Taxation (the "Department") and the Virginia Attorney General over the past year.
Advising Venture & Early-Stage Clients: Current Ear-To-The-Ground Assessment, Gary D. Leclair
Advising Venture & Early-Stage Clients: Current Ear-To-The-Ground Assessment, Gary D. Leclair
William & Mary Annual Tax Conference
No abstract provided.
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant recent developments in the laws affecting Virginia taxation. Each section covers legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation (the "Tax Department") and the Virginia Attorney General over the past year.
Recent Tax Developments In Virginia: 2013-2014, Craig D. Bell, William L.S Rowe
Recent Tax Developments In Virginia: 2013-2014, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation that will most likely impact those practitioners. This article does not, however, discuss many of the numerous technical legislative changes to title 58.1 of the Virginia Code, which covers taxation.
Taxation, Craig D. Bell
Local Government Law, Andrew R. Mcroberts
Local Government Law, Andrew R. Mcroberts
University of Richmond Law Review
No abstract provided.
Taxation, Craig D. Bell
Taxation, Craig D. Bell
Taxation, Craig D. Bell
Mergers And Acquisitions: Federal Income Tax And Virginia Corporate Law Considerations, Louis A. Mezzullo
Mergers And Acquisitions: Federal Income Tax And Virginia Corporate Law Considerations, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Buying And Selling Businesses - Small Company Acquisitions In Virginia, Stephen D. Halliday
Buying And Selling Businesses - Small Company Acquisitions In Virginia, Stephen D. Halliday
William & Mary Annual Tax Conference
No abstract provided.
Virginia Tax Laws Affecting Churches, J. Rodney Johnson
Virginia Tax Laws Affecting Churches, J. Rodney Johnson
Law Faculty Publications
This is the second of two articles dealing with external church law in Virginia. The first article was a restatement of all Virginia laws relating to churches except for the tax laws. The subject of taxes was reserved for special treatment at that time because of the volume of tax-related materials. For the most part these materials consist of the various constitutional and statutory taxation provisions relating to religious charities and the opinions of the Virginia Attorney General interpreting and applying these provisions. Attorney General opinions take on a special importance in this study because there is only a handful …
Virginia Tax Procedures: Unfinished Business, J. Timothy Philipps
Virginia Tax Procedures: Unfinished Business, J. Timothy Philipps
Washington and Lee Law Review
No abstract provided.
Tax Legislation Enacted By The 1964 General Assembly Of Virginia, H. Brice Graves
Tax Legislation Enacted By The 1964 General Assembly Of Virginia, H. Brice Graves
William & Mary Law Review
No abstract provided.
Taxes Imposed By The Virginia Code: Their Nature, Rates And Methods Of Reporting And Payment, Fred P. Aucamp, Sidney Jackson Baker, Charles R. Cloud, William H. Colona Jr., Joseph T. Cutler, Theodore H. Focht, Bruce A. Leslie, John P. Scozzari, Sammie W. Weaver, Paul T. Wright Jr.
Taxes Imposed By The Virginia Code: Their Nature, Rates And Methods Of Reporting And Payment, Fred P. Aucamp, Sidney Jackson Baker, Charles R. Cloud, William H. Colona Jr., Joseph T. Cutler, Theodore H. Focht, Bruce A. Leslie, John P. Scozzari, Sammie W. Weaver, Paul T. Wright Jr.
William & Mary Law Review
No abstract provided.
Virginia Income Taxation Of Individuals - Some Comparisons With Federal Law, E. Mcgruder Faris Jr.
Virginia Income Taxation Of Individuals - Some Comparisons With Federal Law, E. Mcgruder Faris Jr.
William & Mary Law Review
No abstract provided.
Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, Theodore J. St. Antoine S.Ed.
Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, Theodore J. St. Antoine S.Ed.
Michigan Law Review
Appellant express company, a Delaware corporation, did only interstate business within the state of Virginia. Virginia levied a state tax on intangible personal property and money owned by express companies doing business within the state, and set off their real estate and tangible personal property for local levies. In addition to the property tax, the Virginia statute provided for an "annual license tax . . . for the privilege of doing business in this State." The tax was "equal to two and three-twentieths per centum upon the gross receipts . . . earned in this State on business passing through, …
Constitutional Law--State Taxation Of Interstate Commerce, George Brody S.Ed.
Constitutional Law--State Taxation Of Interstate Commerce, George Brody S.Ed.
Michigan Law Review
The city of Richmond by ordinance required all solicitors to pay an annual tax before being permitted to solicit business within the city. Appellant, a representative of a Washington, D.C. firm, was arrested for soliciting without having previously procured the required license. Appellant was convicted and her conviction was upheld by the Supreme Court of Appeals of Virginia. On appeal to the United States Supreme Court she contended that the statute upon which her conviction was based was unconstitutional, inasmuch as it was repugnant to the Commerce Clause of the Federal Constitution. Held, reversed. Taxes that discriminate against interstate …