Add to ORKGThis article will first discuss the history of the General Utilities doctrine and its gradual demise. Second, it will summarize the provision, noting both relief provisions and provisions designed to prevent tax avoidance under the new rules. Finally, this article will compare the effects of legislation to the justifications that prompted its enactment and discuss its side-effects
This Note will discuss the tax consequences when a corporation liquidates and distributes its partne...
This issue\u27s lead article is concerned with the provisions of the recent Bankruptcy Tax Act which...
This Note argues that although the Tennessee-Carolina majority adopts overbroad language and ignores...
This article will first discuss the history of the General Utilities doctrine and its gradual demise...
This article examines the finance literature exploring the causes and consequences of takeovers and ...
Professor Wolfman presents the case for outright repeal of General Utilities and its statutory offsp...
This Comment examines the discussion surrounding the General Utilities doctrine, which states, with ...
The General Utilities doctrine, named for the 1935 Supreme Court decision allowing a corporation to ...
The General Utilities doctrine is the name given to the now largely defunct tax rule that a corporat...
Since repeal of the General Utilities doctrine in 1986, and expiration of the two-year rule for cl...
In this article, Lee first describes the mechanics and tax effects of cost basis corporate acquisiti...
Throughout most of the twentieth century, federal tax laws have permitted nonrecognition of gain in ...
Mr. Shaw\u27s presentation emphasizes the need to focus attention on the difficulties the proposed r...
The Tax Cuts and Jobs Act of 2017 imposed a tax, the “transition tax,” on as much as 31 years of und...
This Article focuses on two tax reform proposals: the Nunn-Domenici bill (USA Tax) and the Armey fla...
This Note will discuss the tax consequences when a corporation liquidates and distributes its partne...
This issue\u27s lead article is concerned with the provisions of the recent Bankruptcy Tax Act which...
This Note argues that although the Tennessee-Carolina majority adopts overbroad language and ignores...
This article will first discuss the history of the General Utilities doctrine and its gradual demise...
This article examines the finance literature exploring the causes and consequences of takeovers and ...
Professor Wolfman presents the case for outright repeal of General Utilities and its statutory offsp...
This Comment examines the discussion surrounding the General Utilities doctrine, which states, with ...
The General Utilities doctrine, named for the 1935 Supreme Court decision allowing a corporation to ...
The General Utilities doctrine is the name given to the now largely defunct tax rule that a corporat...
Since repeal of the General Utilities doctrine in 1986, and expiration of the two-year rule for cl...
In this article, Lee first describes the mechanics and tax effects of cost basis corporate acquisiti...
Throughout most of the twentieth century, federal tax laws have permitted nonrecognition of gain in ...
Mr. Shaw\u27s presentation emphasizes the need to focus attention on the difficulties the proposed r...
The Tax Cuts and Jobs Act of 2017 imposed a tax, the “transition tax,” on as much as 31 years of und...
This Article focuses on two tax reform proposals: the Nunn-Domenici bill (USA Tax) and the Armey fla...
This Note will discuss the tax consequences when a corporation liquidates and distributes its partne...
This issue\u27s lead article is concerned with the provisions of the recent Bankruptcy Tax Act which...
This Note argues that although the Tennessee-Carolina majority adopts overbroad language and ignores...