Browsing by Subject "Corporations -- Taxation -- Law and legislation -- United States"

Now showing items 1-2 of 2

    • The Cashless Corporate Tax 
      Schlunk, Herwig J. (Tax Law Review, 2001)
      Proposals for reforming the federal corporate income tax are neverending and ever-multiplying. They range from those that merely tinker around the edges, such as most recent proposals attacking the various perceived abuses ...
    • Rationalizing the Taxation of Reorganizations and Other Corporate Acquisitions 
      Schlunk, Herwig J. (Virginia Tax Review, 2007)
      This article examines the taxation of human shareholders in the case of mergers and acquisitions. Currently, the relevant law is extraordinarily complex, utterly inconsistent, and in many instances arguably unfair. There ...