Virginia Tax Review - Abstracts

Virginia Tax Review
A consumption tax on gifts and bequests?LawBurke, Karen C., McCouch, Grayson M.P.
A generation-shifting transfer tax.LawGaubatz, John T.
A guide to applying ERISA section 4212(c) to sale of business transactions.LawGjurich, Nadine L.
Allocation of the joint return marriage penalty and bonus.LawMalamud, Richard B.
A square hole for a square peg: section 165 and environmental cleanup costs.LawCoolidge, David G.
Borrowing, return of capital conventions, and the structure of the income tax: an essay in statutory interpretation.LawPolito, Anthony P.
Capitalizing and depreciating cyclical aircraft maintenance costs: more-trouble-than-it's-worth?LawLee, John W., Walberg, Glenn, Whitesell, Darryl D.
Community property with right of survivorship: uneasy lies the head that wears a crown of surviving spouse for federal income tax basis purposes.LawAndrews, Arthur W.
Comprehensive tax base theory, transaction costs, and economic efficiency: how to tax our way to efficiency.LawRiggall, Kneave
Contingent payment transfers of trademarks: a sale in license clothing.LawIzzo, Daniel A.
Critique of current congressional capital gains contentions.LawLee, John W.
Cross-border equipment leasing: recent developments related to section 168(g).LawPark, E. John
Debt acquisition by a related (or to-be-related) party: section 108(e)(4) and the final regulations. (Internal Revenue Code)LawFoley, Anne T.
Deconstructing and reconstructing consolidated tax savings for public utilities.LawCaldwell, H. Mallory
Deducting interest on federal income tax underpayments: a roadmap through a 50-year quagmire.LawEngel, Keith E.
Derivatives design and taxation.LawKolbrenner, Scott Marc
Equity derivatives: principles and practice.LawDolan, D. Kevin, DuPuy, Carolyn
ERISA preemption: the effect of stop-loss insurance on self-insured health plans.LawLenhart, Jeffrey G.
Estate of Love and s. 2053(a)(2): why state law should control the determination of deductible administration expenses. (Case Note)LawTow, Michael H.
Excise tax in bankruptcy. (Case Note)LawKwass, David L.
Exotic coupon stripping: a voyage to the frontier between debt and option.LawHowell, George C., III, Cosby, Cameron N.
Federal income tax aspects of stripped mortgage-backed securities.LawMillerick, Richard S.
Flowthrough entities and the self-employment tax: is it time for a uniform standard? (business entities)LawFritz, Thomas E.
Form over substance in the judicial regulation of the market for corporate control. (Case Note)Law 
Give 'em a break: reassessing the use tax on interstate carrier property.LawCurcio, Lori J.
Gold at the end of the rainbow: medical expenses and below-market-rate loans in continuing care retirement communities.(taxation)LawWalker, Robert Atkins, Turner, Chad E.
GRIT's, GRAT's and GRUT's: planning and policy. (grantor retained income trusts, grantor retained annuity trusts, grantor retained unitrusts)LawGans, Mitchell M.
Hairsplitting under I.R.C. section 2035(d): the cause and the cure.LawSherman, Jeffrey G.
How many remedies make a tort? The aftermath of U.S. v. Burke and its impact on the taxability of discrimination awards.LawCopple, Scott E.
How small businesses really fared under the estate tax provisions of the Taxpayer Relief Act of 1997.LawDelaney, Dennis R.
Is it time to give the S corporation a proper burial?LawSchwidetzky, Walter D.
Justice Scalia and facial discrimination: some notes on legal reasoning.(U.S. Supreme Court Justice Antonin Scalia)LawTwyman, Winkfield F., Jr.
Losing face but gaining power: state taxation of interstate commerce.LawTwyman, Winkfield F., Jr.
Much ado about $26 million: implications of privatizing the collection of delinquent federal taxes.(Case Note)LawMelita, Adam
National interests in the international tax game.LawDagan, Tsilly
Paying administration expenses out of income attributable to marital and charitable residuary bequests: double dipping or appropriate accounting?LawChampine, Pamela R.
Presented to you by ...: corporate sponsorship and the unrelated business income tax.LawRoberts, Elizabeth M.
Reconsidering the taxation of life insurance proceeds through the lens of current estate planning.LawSmith, Robert B.
Recovery of unconstitutional taxes: a new approach.LawShores, David F.
Reexamining continuity of shareholder interest in corporate reorganizations.LawShores, David F.
Reflections on United States v. Helmsley: should the 'impossibility' be a defense to attempted income tax evasion?LawJensen, Ronald H.
Rethinking section 162(m)'s limitation on the deduction of executive compensation: a review of the commentary.LawRyan, Kevin J.
Returning to form: untangling the tax jurisprudence of bootstrap acquisitions.LawKeller, Robert I.
Sales of remainder interests: reconciling Gradow v. United States and section 2702.LawJordan, Martha W.
Section 304 and the limits of statutory law.LawShores, David F.
Senator Moynihan's field of dreams: if you build it, they will come ... but not at the federal taxpayers' expense; a proposal to curb tax-exempt bond financing of sports stadiums. (includes text of Virginia joint legislative committee final report on financing baseball stadium construction)LawGasper, Andrew
Suggested approach for judicial interpretation of regulations that grant discretion to taxpayers.LawSterrett, Samuel B.
Take the money and run: state source taxation of pension plan distributions to nonresidents.LawKlaiman, Jean M.
Taxation of business rent.LawMundstock, George
Taxation of employer-provided health coverage: inclusion, timing, and policy issues.LawSoled, Jay A.
Taxation of international activity: FDAP, ECI and the dual capacity of an employee as a taxpayer. (effectively connected income; fixed or determinable annual or periodic gains, profits and income)LawEdrey, Yoseph M.
Taxation with an attitude: can we rationalize the distinction between "earned" and "unearned" income?LawSnyder, Lester B.
Tax breaks for higher education: tax policy or tax pandering?LawGarabedian, Cynthia E.
Tax consequences of contract breach: proposed relief for the forced realization of income.LawFishman, Eric
Taxing offshore asset protection trusts: icing on the cake?LawMarty-Nelson, Elena
Taxing personhood: estate taxes and the compelled commodification of identity.LawMadoff, Ray D.
Tax treaties and overrides: the multiple-party financing dilemma.LawGuenther, Timothy S.
Tax treatment of a new animal: health care providers who are neither employees nor independent contractors.LawShum, Conroy W., Liang, Bryan A.
The deductibility of educational costs: why does Congress allow the IRS to take your education so personally?LawKatz, Jay
The definition of voting stock and the computation of voting power under Sections 368(c) and 1504(a): recent developments and tax lore. (Internal Revenue Code sections 368(c) and 1504(a))LawLazar, Stuart
The ERISA foxtrot: current jurisprudence takes one step forward and one step back in protecting participants' rights.LawGingiss, Randall J.
The home office deduction game: will Soliman v. Commissioner return the taxpayer to square one? (Case Note)LawRosen, Bryna Lee
The legal authority of the Department of the Treasury to promulgate a regulation providing for indexation of capital gains.LawCooper, Charles J., Carvin, Michael A., Colatriano, Vincent J.
The lobbying deduction disallowance: policy considerations, comparisons, and structuring activities under amended section 162(e).LawKing, Shannon
The need for guidance on the use of physician recruitment incentives by nonprofit hospitals.LawHamilton, Shane T.
The partnership allocation rules of section 704(b): to be or not to be. (IRS s. 704(b))LawSchwidetzky, Walter D.
The psychology of taxes: why they drive us crazy, and how we can make them sane.LawRosenberg, Joshua D.
The rise and fall of arm's length: a study in the evolution of U.S. international taxation.LawAvi-Yonah, Reuven S.
The uneasy case for uniform taxation.LawZolt, Eric M.
The utility of the efficiency/equity dichotomy in tax policy analysis.LawCrawford, Patrick B.
Time after time: selling a partnership interest under the installment method.LawCollier, Marc B., Hollingsworth, Dan
To give or not to give: determining the highest and best use of real property for charitable donations.LawWeinstein, Martin J.
Trouble in Transamerica: deferred compensation, contingent debt, and overstated basis.LawLaFrance, Mary
Understanding REITs, UPREITs, and down-REITs, and the tax and business decisions surrounding them. (real estate investment trusts, umbrella partnership real estate investment trusts)LawSinger, Russell J.
Use of industry definitions in interpretation of the Internal Revenue Code: towards a more systematic approach.LawSterrett, Samuel B.
U.S. income tax treaties in research and planning: a primer.LawLarkins, Ernest R.
Which concept of depreciation should guide us? Trying to develop a consistent framework for the federal income tax system.LawCunningham, Kevin M.
Why does tax law restrict short-term trading activity for asset securitization?LawSullivan, Diane M.
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