"Professional Associations and Federal Income Taxation: Some Questions and Comments"
|
17 Tax Law Review 1
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
2
|
Bingler v Johnson
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394 US 741; 22 L Ed 2d 695; 89 SCt 1439
|
United States Supreme Court
|
United States
|
23 Apr 1969
|
WorldLII
|
|
93
|
Cochran v United States
|
299 FSupp 1113
|
|
United States
|
|
Westlaw
|
|
2
|
Comment Professional Associations and Professional Corporations
|
16 Southwestern Law Journal 462
|
Southwestern Law Journal
|
United States
|
|
HeinOnline / Westlaw
|
|
1
|
Empey v United States
|
272 FSupp 851
|
|
United States
|
|
Westlaw
|
|
4
|
Flint v Stone Tracy Co
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220 US 107; 31 SCt 342; 55 L Ed 389; 55 L Ed 589
|
United States Supreme Court
|
United States
|
13 Mar 1911
|
WorldLII
|
|
135
|
Foreman v United States, SDFla
|
232 FSupp 134
|
|
United States
|
|
Westlaw
|
|
2
|
Galt v United States, NDTex
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175 FSupp 360
|
|
United States
|
|
Westlaw
|
|
2
|
Grayck, Professional Associations and the Kintner Regulations: Some Answers, More Questions, and Further Comments
|
17 Tax Law Review 469
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
1
|
Helvering v Coleman-Gilbert Associates
|
296 US 369; 80 L Ed 278; 56 SCt 285
|
United States Supreme Court
|
United States
|
16 Dec 1935
|
WorldLII
|
|
14
|
Helvering v Combs
|
296 US 365; 80 L Ed 275; 56 SCt 287
|
United States Supreme Court
|
United States
|
16 Dec 1935
|
WorldLII
|
|
6
|
Holder v United States
|
289 FSupp 160
|
|
United States
|
circa 1935
|
Westlaw
|
|
3
|
Kurzner v United States
|
286 FSupp 839
|
|
United States
|
circa 1935
|
Westlaw
|
|
3
|
Mobile Bar Pilots Ass'n v Commissioner of Internal Revenue
|
(1938) 97 F2d 695
|
|
United States
|
circa 1938
|
Westlaw
|
|
3
|
Morrissey v Commissioner
|
296 US 344; 80 L Ed 263; 56 SCt 289
|
United States Supreme Court
|
United States
|
16 Dec 1935
|
WorldLII
|
|
62
|
Note, Professional Corporations and Associations
|
75 Harvard Law Review 776
|
Harvard Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
O'Neill v United States
|
281 FSupp 359
|
|
United States
|
|
Westlaw
|
|
6
|
O'Neill v United States
|
410 F2d 888
|
United States Court of Appeals, Sixth Circuit
|
United States
|
1 May 1969
|
WorldLII
|
|
5
|
Pelton v Commissioner of Internal Revenue
|
82 F2d 473
|
|
United States
|
|
Westlaw
|
|
3
|
Pollock v Farmers' Loan & Trust Co
|
157 US 604-606; 157 US 429; 39 L Ed 759; 15 SCt 673
|
United States Supreme Court
|
United States
|
8 Apr 1895
|
WorldLII
|
|
120
|
Re a Co
|
[1894] 1 Ch 349
|
Court of Chancery
|
United Kingdom
|
circa 1894
|
LexisNexis / Westlaw
|
|
3
|
Scallen, Federal Income Taxation of Professional Associations and Corporations
|
49 Minnesota Law Review 603
|
Minnesota Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
2
|
Smith v United States
|
301 FSupp 1016
|
|
United States
|
|
Westlaw
|
|
2
|
Snyder & Weckstein, Quasi-Corporations, Quasi-Employees and Quasi-Tax Relief for Rrofessional Persons
|
48 Cornell Law Quarterly 613
|
Cornell Law Quarterly
|
United States
|
|
|
|
1
|
Swanson v Commissioner
|
296 US 362; 80 L Ed 273; 56 SCt 283
|
United States Supreme Court
|
United States
|
16 Dec 1935
|
WorldLII
|
|
8
|
United States v Empey
|
406 F2d 157
|
United States Court of Appeals, Tenth Circuit
|
United States
|
7 Jan 1969
|
WorldLII
|
|
11
|
United States v R Kintner
|
216 F2d 418
|
United States Court of Appeals, Ninth Circuit
|
United States
|
14 Oct 1954
|
WorldLII
|
|
10
|
Wallace v United States
|
294 FSupp 1225
|
|
United States
|
|
Westlaw
|
|
3
|
16 University of Miami Law Review 1
|
16 University of Miami Law Review 1
|
University of Miami Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
23 Tax Law Review 1
|
23 Tax Law Review 1
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
1
|
23 Tax Law Review 420
|
23 Tax Law Review 420
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
1
|
42 Florida Bar Journal 149
|
42 Florida Bar Journal 149
|
Florida Bar Journal
|
United States - Florida
|
|
Westlaw
|
|
1
|