The Integral, the Essential, and the Instrumental: Federal Income Tax Treatment of Governmental...
- Published in:
- Journal of Corporation Law, 1998, v. 21, n. 4, p. 803
- By:
- Publication type:
- Article
Works matching DE "UNITED States. Internal Revenue Code"
Results: 472
1
2
Internal Revenue Code section 104(a)(2) and the exclusion of personal injury damages: A model of...
- Published in:
- Journal of Corporation Law, 1989, v. 15, n. 1, p. 83
- Publication type:
- Article
3
THE SUPREME COURT SETS FORTH THE STANDARD A TAXPAYER MUST SATISFY TO OBTAIN AN EVIDENTIARY HEARING CONCERNING THE GOOD FAITH OF THE IRS IN A SUMMONS ENFORCEMENT PROCEEDING.
- Published in:
- Journal of Business & Accounting, 2015, v. 8, n. 1, p. 76
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- Publication type:
- Article
4
IF HER NAME WERE THEO, THERE WOULD BE NO TAX: WINDSOR V. UNITED STATES, DOMA, AND THE FEDERAL TAX CODE.
- Published in:
- Modern American, 2013, v. 9, n. 1, p. 8
- By:
- Publication type:
- Article
5
DEDUCTIBILITY OF BUSINESS EXPENSES: THE EMPLOYEE/INDEPENDENT CONTRACTOR CONTROVERSY.
- Published in:
- North East Journal of Legal Studies, 2014, v. 31, p. 28
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- Publication type:
- Article
6
DETERMINING WHETHER AN ACTIVITY IS A TRADE OR BUSINESS.
- Published in:
- North East Journal of Legal Studies, 2013, v. 29, p. 39
- By:
- Publication type:
- Article
7
INTERNATIONAL TAX LAW: TRANSFER PRICING FOR ASSETS, GOODS AND SERVICES.
- Published in:
- North East Journal of Legal Studies, 2013, v. 29, p. 21
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- Publication type:
- Article
8
Historic Tax Credits--IRS Issues "Safe Harbor" for Tax-Credit Investors.
- Published in:
- Journal of Taxation & Regulation of Financial Institutions, 2014, v. 28, n. 2, p. 31
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- Publication type:
- Article
9
A Primer on Gifts to Minors.
- Published in:
- Alabama Lawyer, 2019, v. 80, n. 2, p. 105
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- Publication type:
- Article
10
IS CONSISTENCY THE HOBGOBLIN OF LITTLE MINDS? CO-INVESTMENT UNDER CODE SECTION 4941.
- Published in:
- UMKC Law Review, 2016, v. 85, n. 1, p. 393
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- Publication type:
- Article
11
TIME FOR PERMANENT ESTATE TAX REFORM.
- Published in:
- UMKC Law Review, 2012, v. 81, n. 2, p. 277
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- Publication type:
- Article
12
Tax Benefits of Government-Owned Marijuana Stores.
- Published in:
- U.C. Davis Law Review, 2016, v. 50, n. 2, p. 659
- By:
- Publication type:
- Article
13
The Hostile Poison Pill.
- Published in:
- U.C. Davis Law Review, 2016, v. 50, n. 1, p. 137
- By:
- Publication type:
- Article
14
Reenacting the Repatriation Holiday: Can I.R.C. § 965 Incentivize Green Investment?
- Published in:
- Tulane Environmental Law Journal, 2013, v. 26, n. 2, p. 313
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- Publication type:
- Article
15
Substance over Form: Creditability of the 1997 U.K. Windfall Tax as an Excess Profits Tax Under I.R.C. § 901.
- Published in:
- Transnational Law & Contemporary Problems, 2013, v. 22, n. 1, p. 267
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- Publication type:
- Article
16
ARE DIGITAL SERVICES TAXES IMPOSED BY OTHER COUNTRIES CREDITABLE UNDER IRC SECTION 903? YES. BUT, WHAT IF THE OPPOSITE IS TRUE?
- Published in:
- Touro Law Review, 2021, v. 37, n. 1, p. 251
- By:
- Publication type:
- Article
17
SAFEGUARDING TAXPAYER DATA.
- Published in:
- Florida Tax Review, 2023, v. 27, n. 1, p. 212
- By:
- Publication type:
- Article
18
A CONCEPTUAL FRAMEWORK FOR CAPITAL GAIN.
- Published in:
- Florida Tax Review, 2017, v. 20, n. 10, p. 664
- By:
- Publication type:
- Article
19
CONFIDENCE SCHEMES: THEFT LOSS DEDUCTIONS, RESTITUTION, AND PUBLIC POLICY.
- Published in:
- St. John's Law Review, 2016, v. 90, n. 1, p. 25
- By:
- Publication type:
- Article
20
TAX EQUALITY: ELIMINATING THE LOW EFFECTIVE MARGINAL TAX RATES FOR PRIVATE EQUITY PROFESSIONALS.
- Published in:
- St. John's Law Review, 2008, v. 82, n. 4, p. 1589
- By:
- Publication type:
- Article
21
CITIZENS UNITED AND TAXABLE ENTITIES: WILL TAXABLE ENTITIES BE THE NEW STEALTH DARK MONEY CAMPAIGN ORGANIZATIONS?
- Published in:
- Valparaiso University Law Review, 2015, v. 49, n. 2, p. 583
- By:
- Publication type:
- Article
22
SHOULD THE IRS NEVER "TARGET" TAXPAYERS? AN EXAMINATION OF THE IRS TEA PARTY AFFAIR.
- Published in:
- Valparaiso University Law Review, 2015, v. 49, n. 2, p. 453
- By:
- Publication type:
- Article
23
A Shrouded Remedy: Increasing Transparency in the IRS Advance Pricing and Mutual Agreement Program by Releasing Redacted Advance Pricing Agreements and Increasing Administrative Disclosures.
- Published in:
- San Diego Law Review, 2013, v. 50, n. 4, p. 1005
- By:
- Publication type:
- Article
24
Situating the New 527 Organizations in Interest Group Theory.
- Published in:
- Forum (2194-6183), 2007, v. 5, n. 2, p. 1, doi. 10.2202/1540-8884.1181
- By:
- Publication type:
- Article
25
TAX LAW.
- Published in:
- Bench & Bar of Minnesota, 2020, v. 77, n. 7, p. 41
- By:
- Publication type:
- Article
26
Estate and Asset Protection for the Resident Alien: A Case Study.
- Published in:
- 1996
- By:
- Publication type:
- Case Study
27
THE U.S. FOREIGN ACCOUNT TAX COMPLIANCE ACT: AMERICAN LEGAL IMPERIALISM?
- Published in:
- ILSA Journal of International & Comparative Law, 2015, v. 21, n. 2, p. 333
- By:
- Publication type:
- Article
28
AN EMPIRICAL INQUIRY INTO THE TAX COURT'S UTILIZATION OF GUIDELINES FOR VALUING CLOSELY HELD STOCK FOR ESTATE AND GIFT TAX PURPOSES.
- Published in:
- Nebraska Journal of Economics & Business, 1979, v. 18, n. 2, p. 63
- By:
- Publication type:
- Article
29
The Sixth Circuit's Ultra Vires Opinion in Whirlpool--What Now?
- Published in:
- International Tax Journal, 2022, v. 48, n. 2, p. 39
- By:
- Publication type:
- Article
30
On Catching the Car: Regulatory Implementation of 2017 Act Changes to Code Secs. 367(d) and 482.
- Published in:
- International Tax Journal, 2022, v. 48, n. 2, p. 25
- By:
- Publication type:
- Article
31
It's Time to Rethink the Substantially All Triggering Event Under the Code Sec. 367(a) GRA Regulations.
- Published in:
- International Tax Journal, 2022, v. 48, n. 2, p. 17
- By:
- Publication type:
- Article
32
New Attribution Requirement Denies Foreign Tax Credits for Not-So-Novel Foreign Taxes.
- Published in:
- International Tax Journal, 2022, v. 48, n. 2, p. 7
- By:
- Publication type:
- Article
33
Recent Private Rulings of Interest.
- Published in:
- International Tax Journal, 2021, v. 47, n. 6, p. 27
- By:
- Publication type:
- Article
34
The Phoenix Rises--Code Sec. 962 Election Is Back in Vogue.
- Published in:
- International Tax Journal, 2021, v. 47, n. 6, p. 7
- By:
- Publication type:
- Article
35
The Final Code Sec. 267A Regulations and Payments by CFCs.
- Published in:
- International Tax Journal, 2021, v. 47, n. 5, p. 25
- By:
- Publication type:
- Article
36
Court Overturns Legendary FBAR Case, Bedrosian, but Settlement Elsewhere Encourages Taxpayers with Foreign Account Issues.
- Published in:
- International Tax Journal, 2021, v. 47, n. 1, p. 29
- By:
- Publication type:
- Article
37
Controlled Partnerships Under the Code Sec. 385 Regulations.
- Published in:
- International Tax Journal, 2021, v. 47, n. 1, p. 23
- By:
- Publication type:
- Article
38
PFIC Testing--Significant New Guidance but Some Unanswered Questions Remain.
- Published in:
- International Tax Journal, 2021, v. 47, n. 1, p. 13
- By:
- Publication type:
- Article
39
Is Code Sec. 1291(f) Self-Executing?
- Published in:
- International Tax Journal, 2021, v. 47, n. 1, p. 5
- By:
- Publication type:
- Article
40
New Final and Proposed Regulations Under Code Sec. 163(j) and Their Application to Controlled Foreign Corporations.
- Published in:
- International Tax Journal, 2020, v. 46, n. 6, p. 31
- By:
- Publication type:
- Article
41
Double Trouble: BEPS Action 2 Stares Back in the Mirror Legislation Rule.
- Published in:
- International Tax Journal, 2020, v. 46, n. 6, p. 19
- By:
- Publication type:
- Article
42
The Foreign Branch Basket.
- Published in:
- International Tax Journal, 2020, v. 46, n. 6, p. 13
- By:
- Publication type:
- Article
43
Evaluating Complex Foreign-Parented Spin-Off Transactions Under Code Sec. 7874.
- Published in:
- International Tax Journal, 2020, v. 46, n. 4, p. 5
- By:
- Publication type:
- Article
44
Transfers by U.S. Persons to Partnerships with Related Foreign Partners.
- Published in:
- International Tax Journal, 2020, v. 46, n. 3, p. 19
- By:
- Publication type:
- Article
45
Will the Overlap Rule of Code Sec. 1297(d) Still Protect "Small" Partners of Domestic Partnerships?
- Published in:
- International Tax Journal, 2020, v. 46, n. 3, p. 15
- By:
- Publication type:
- Article
46
Constructive Dialogue: BEPS and the TCJA.
- Published in:
- International Tax Journal, 2020, v. 46, n. 2, p. 25
- By:
- Publication type:
- Article
47
Code Sec. 952(c) Recapture Post TCJA: A GILTI Landmine.
- Published in:
- International Tax Journal, 2020, v. 46, n. 2, p. 21
- By:
- Publication type:
- Article
48
Many Methods for Computing Branch Losses.
- Published in:
- International Tax Journal, 2019, v. 45, n. 6, p. 11
- By:
- Publication type:
- Article
49
Code Sec. 956 and the Deduction for Dividends Received.
- Published in:
- International Tax Journal, 2019, v. 45, n. 5, p. 13
- By:
- Publication type:
- Article
50
Back to the future: Navigating the Code Sec. 905(c) Timing Rules.
- Published in:
- International Tax Journal, 2019, v. 45, n. 3, p. 29
- By:
- Publication type:
- Article