Search Results

TAXATION — BONA FIDE DEBT — TAX COURT HOLDS IN FAVOR OF TAXPAYER ON LOAN BETWEEN FOREIGN SUBSIDIARIES. — Illinois Tool Works Inc. v. Commissioner, 116 T.C.M. (CCH) 124 (2018).

• Source: Harvard Law Review. Jun2019, Vol. 132 Issue 8, p2378-2385. 8p.

Record details

FEDERALISM - DORMANT COMMERCE CLAUSE - SOUTH DAKOTA SUPREME COURT HOLDS UNCONSTITUTIONAL STATE LAW REQUIRING INTERNET RETAILERS WITHOUT IN-STATE PHYSICAL PRESENCE TO REMIT SALES TAX.

• Source: Harvard Law Review. May2018, Vol. 131 Issue 7, p2089-2096. 8p.

Record details

IMPORTING A TRADE OR BUSINESS LIMITATION INTO § 2036: TOWARD A REGULATORY SOLUTION TO FLP-DRIVEN TRANSFER TAX AVOIDANCE.

• Source: Harvard Law Review. Mar2013, Vol. 126 Issue 5, p1326-1347. 22p.

Record details

RETHINKING FISCAL FEDERALISM.

• Authors : Super, David A.¹

• Source: Harvard Law Review. Jun2005, Vol. 118 Issue 8, p2546-2652. 107p.

Record details

STANDING UNDER COMMERCIAL TREATIES: FOREIGN HOLDING COMPANIES AND THE UNITARY TAX.

• Source: Harvard Law Review. Jun84, Vol. 97 Issue 8, p1894. 18p.

Record details

TAXATION OF THE FAMILY IN A COMPREHENSIVE AND SIMPLIFIED INCOME TAX.

• Authors : Mclntyre, Michael J.; Oldman, Oliver

• Source: Harvard Law Review. Jun77, Vol. 90 Issue 8, p1573. 58p. 5 Charts, 1 Graph.

Record details

TAX CLASSIFICATION OF LIMITED PARTNERSHIPS.

• Source: Harvard Law Review. Feb77, Vol. 90 Issue 4, p745. 18p.

Record details

THE MACARONI MONOPOLY: THE DEVELOPING CONCEPT OF UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS.

• Source: Harvard Law Review. Apr68, Vol. 81 Issue 5, p1280. 15p.

Record details

MORE ON BORIS BITTKER AND THE COMPREHENSIVE TAX BASE: THE PRACTICALITIES OF TAX REFORM AND THE ABA'S CSTR.

• Authors : Galvin, Charles O.

• Source: Harvard Law Review. Mar68, Vol. 81 Issue 5, p1016. 16p.

Record details

FEDERAL LIMITATIONS ON STATE TAXATION OF INTERSTATE BUSINESS.

• Source: Harvard Law Review. Mar1962, Vol. 75 Issue 5, p91-174. 84p.

Record details