Most Recent Articles from Virginia Tax Review

• On discounted partnership interests and adequate consideration 

  TABLE OF CONTENTS TABLE OF CONTENTS 1. INTRODUCTION 533 A. Background on Application of...

  01/01/09 by Brant J. Hellwig · More from publication

• Real taxation of virtual commerce 

  In virtual worlds, people participate in fantasy adventures or socialize in visually immersive online environments. Popular examples include World...

  01/01/09 by Steven Chung · More from publication

• Taxing the consumption of capital gains 

  This piece traces the history of the capital gain concept, and then the policy arguments for a lower rate on capital gains, to argue for an express...

  01/01/09 by Calvin H. Johnson · More from publication

• "Sit down and count the cost": a framework for constitutionally enforcing the 501 campaign intervention ban 

  ABSTRACT ABSTRACT Section 501 (c)(3) of the Internal Revenue Code (Code) prohibits charities from intervening in a political campaign for or...

  01/01/09 by Benjamin M. Leff · More from publication

• Taxing the financial income of multinational enterprises by employing a hybrid formulary and arm's length allocation method 

  TABLE OF CONTENTS TABLE OF CONTENTS I INTRODUCTION 690 II. THE ISSUE IN CONTEXT: WHY IS FORMULARY...

  01/01/09 by Ilan Benshalom · More from publication

• Comment on Yin, reforming the taxation of foreign direct investment by U.S. taxpayers 

  In this excellent article, George Yin addresses an important proposal by the President's Advisory Panel on Federal Tax Reform. The Advisory Panel...

  09/22/08 by Reuven S. Avi-Yonah · More from publication

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