Now showing items 31-40 of 262
The Federal Tax Practice and Procedure provides a clear explanation of the organization, structure, and processes involved in Internal Revenue Service (IRS) practice. The latest IRS developments are explained and reproductions ...
It's Debatable: Church, State
(Lubbock Avalanche-Journal, 2013-06-02)
Don May, an independent blogger on lubbockonline.com, and Arnold Loewy, the George Killam Professor of Criminal Law at the Texas Tech School of Law, debate on the separation of church and state.
Sarbanes-Oxley: Who, What, How of Whistleblowers at Work
In this column, Mr. Gonzalez explains the components of the Sarbanes-Oxley Act. Mr. Gonzalez describes the protections the Act provides employees and the duties the Act imposes on companies. Mr. Gonzalez also recommends ...
Estate Planning for Pet Owners
An article discussing the estate planning options available to pet owners for the care of their pets. An emphasis is placed on pet trusts with a discussion of the history, basics, and details of pet trusts. Other planning ...
Professionalizing Legal Citation: The ALWD Citation Manual
There is widespread use of the Bluebook by practitioners, law reviews, and law schools. However, inconsistencies within the Bluebook as well as frequent new editions create problems for those trying to follow proper legal ...
Agricultural, Public Interest, and Burial Organizations May Be Exempt from the Franchise Tax
Many nonprofit organizations may qualify for a franchise tax exemption, but must first submit a written application to the Texas Comptroller of Public Accounts. These organizations are still responsible for paying other ...
Aircraft Sales May Be Exempt from the Sales and Use Tax
Aircraft is tangible personal property and subject to Texas’ sales and use tax. However, the sale or lease of aircraft may qualify for one of several exemptions from the sales and use tax. This Practice Insight notes ...
Directors and Officers May Be Liable for Corporate Debts in the Event of Forfeiture of Corporate Privileges for Tax Violations
Upon the occurrence of several specified tax violation events, the Texas Comptroller of Public Accounts may forfeit the corporate privileges of a corporation. Directors and officers of the corporation have personal liability ...
Risk Management and the Millennial Generation
The Millennial generation has characteristics unique to their generation such as lacking safety and decision making skills; these same characteristics present risk-management opportunities and challenges to university ...
Understanding the Texas Comptroller’s Discretion to Redetermine the Tax on a Sales or Use Tax Report
The Texas Comptroller has the authority to redetermine the amount of tax owed by a taxpayer if he is not satisfied with the amount of tax paid or with a sales or use tax report.