Working With The Section 752 Partnership Liability Allocation Rules (Slides),
2014
William & Mary Law School
Working With The Section 752 Partnership Liability Allocation Rules (Slides), Jennifer H. Alexander, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
The New World Of Estate Planning After The 2012 Tax Act 15 (Abbreviated Outline) An Estate Planner's Perspective On Recent Tax Developments: The Year In Review,
2014
William & Mary Law School
The New World Of Estate Planning After The 2012 Tax Act 15 (Abbreviated Outline) An Estate Planner's Perspective On Recent Tax Developments: The Year In Review, John B. O'Grady, Howard M. Zaritsky
William & Mary Annual Tax Conference
No abstract provided.
Net Investment Income Tax Planning,
2014
William & Mary Law School
Net Investment Income Tax Planning, Jeanne M. Sullivan
William & Mary Annual Tax Conference
No abstract provided.
Tax Accounting Methods Considerations In Restructuring Transactions,
2014
William & Mary Law School
Tax Accounting Methods Considerations In Restructuring Transactions, Glenn Carrington, Kristine Mora
William & Mary Annual Tax Conference
No abstract provided.
Contingent Consideration, Contingent Liabilities And Indemnities In Acquisitions (Outline),
2014
William & Mary Law School
Contingent Consideration, Contingent Liabilities And Indemnities In Acquisitions (Outline), Robert H. Wellen
William & Mary Annual Tax Conference
No abstract provided.
Strange Bedfellows: The Federal Constitution, Out-Of-State Nongrantor Accumulation Trusts, And The Complete Avoidance Of State Income Taxation,
2014
Vanderbilt University Law School
Strange Bedfellows: The Federal Constitution, Out-Of-State Nongrantor Accumulation Trusts, And The Complete Avoidance Of State Income Taxation, Jeffrey Schoenblum
Vanderbilt Law Review
With the maximum rate of federal income tax at 39.6 percent, the Medicare surtax on investment income of 3.8 percent, and some state income tax rates exceeding 9 percent, taxpayers in the highest brackets have been seeking to develop strategies to lessen the tax burden. One strategy that has been receiving increased attention is the use of a highly specialized trust known as the NING, a Nevada incomplete gift nongrantor trust, which eliminates state income taxation of investment income altogether without generating additional federal income or transfer taxes. A major obstacle standing in the way of accomplishing this objective, however, …
Strange Bedfellows: The Federal Constitution, Out-Of-State Nongrantor Accumulation Trusts, And The Complete Avoidance Of State Income Taxation,
2014
Vanderbilt University Law School
Strange Bedfellows: The Federal Constitution, Out-Of-State Nongrantor Accumulation Trusts, And The Complete Avoidance Of State Income Taxation, Jeffrey Schoenblum
Vanderbilt Law School Faculty Publications
With the maximum rate of federal income tax at 39.6 percent, the Medicare surtax on investment income of 3.8 percent, and some state income tax rates exceeding 9 percent, taxpayers in the highest brackets have been seeking to develop strategies to lessen the tax burden. One strategy that has been receiving increased attention is the use of a highly specialized trust known as the NING, a Nevada incomplete gift nongrantor trust, which eliminates state income taxation of investment income altogether without generating additional federal income or transfer taxes. A major obstacle standing in the way of accomplishing this objective, however, …
Recent Tax Developments In Virginia: 2013-2014,
2014
William & Mary Law School
Recent Tax Developments In Virginia: 2013-2014, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
Advising Venture & Early-Stage Client: Issues Confronting Early-Stage Companies,
2014
William & Mary Law School
Advising Venture & Early-Stage Client: Issues Confronting Early-Stage Companies, Carroll D. Hurst
William & Mary Annual Tax Conference
No abstract provided.
2014 Tax Conference Forms,
2014
William & Mary Law School
2014 Tax Conference Speakers,
2014
William & Mary Law School
2014 Tax Conference Speakers
William & Mary Annual Tax Conference
No abstract provided.
Reclassification Risks For Compensation Paid By S And C Corporations To Shareholder-Employees,
2014
William & Mary Law School
Reclassification Risks For Compensation Paid By S And C Corporations To Shareholder-Employees, Stephen R. Looney
William & Mary Annual Tax Conference
No abstract provided.
Working With The Section 752 Partnership Liability Allocation Rules (Outline),
2014
William & Mary Law School
Working With The Section 752 Partnership Liability Allocation Rules (Outline), Jennifer H. Alexander, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Structuring And Restructuring Deals In 2014 (And Beyond),
2014
William & Mary Law School
Structuring And Restructuring Deals In 2014 (And Beyond), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Taxation,
2014
McGuireWoods L.L.P., Richmond, Virginia
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.
Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments,
2014
United States Court of International Trade
Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments, Barbara A. Silver
Georgia Journal of International & Comparative Law
No abstract provided.
Gatt/Wto Rules For Border Tax Adjustment And The Proposed European Directive Introducing A Tax On Carbon Dioxide Emissions And Energy,
2014
Institute of Public International, European and Foreign Public Law, Free University of Berlin
Gatt/Wto Rules For Border Tax Adjustment And The Proposed European Directive Introducing A Tax On Carbon Dioxide Emissions And Energy, Christian Pitschas
Georgia Journal of International & Comparative Law
No abstract provided.
Organizations, Reorganizations, Amalgamations, Divisions And Dissolutions: Cross-Border Assets, Double Taxation And Potential Relief Under The U.S.-Canada Tax Treaty,
2014
University of Calgary, Alberta
Organizations, Reorganizations, Amalgamations, Divisions And Dissolutions: Cross-Border Assets, Double Taxation And Potential Relief Under The U.S.-Canada Tax Treaty, Catherine A. Brown, Christine Manolakas
Georgia Journal of International & Comparative Law
No abstract provided.
For Sale--One Level 5 Barbarian For 94,800 Won: The International Effects Of Virtual Property And The Legality Of Its Ownership,
2014
University of Georgia School of Law
For Sale--One Level 5 Barbarian For 94,800 Won: The International Effects Of Virtual Property And The Legality Of Its Ownership, Alisa B. Steinberg
Georgia Journal of International & Comparative Law
No abstract provided.
Probability, Professionalism, And Protecting Taxpayers,
2014
Brooklyn Law School
Probability, Professionalism, And Protecting Taxpayers, Bradley T. Borden, Dennis J. Ventry, Jr.
Faculty Scholarship
No abstract provided.
