Nikki L. Laing

Affiliation not provided to SSRN
SCHOLARLY PAPERS

6

DOWNLOADS

795

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

An Income Tax by Any Other Name is Still an Income Tax: The Constitutionality of the Texas 'Margin' Tax as Applied to Partnerships and Other Unincorporated Associations

Note, Baylor Law Review, Vol. 62, Spring 2010
Number of pages: 25 Posted: 28 Feb 2010 Last Revised: 07 May 2010
Nikki L. Laing
affiliation not provided to SSRN
Downloads 368 (82,761)

Abstract:

Loading...

margin tax, franchise tax

2.

The 3 W's (Who, What, & When) of Estate Tax Penalties and Liability

Real Estate, Probate, and Trust Law Reporter, Volume 54, No. 2.
Number of pages: 21 Posted: 21 Mar 2016
Nikki L. Laing
affiliation not provided to SSRN
Downloads 150 (201,385)

Abstract:

Loading...

estate tax, texas, liability, penalty, defense, transferee liability, fiduciary liability

3.

Expect the Unexpected: Valuation, Penalty, and Liability Issues in the Context of the Federal Estate Tax

Texas Tax Lawyer, Vol. 42, No. 3 (Spring 2015)
Number of pages: 37 Posted: 04 May 2015 Last Revised: 12 Jan 2016
Nikki L. Laing
affiliation not provided to SSRN
Downloads 127 (230,115)

Abstract:

Loading...

estate tax, valuation, penalties, executor liability, transferee liability

4.

Planner Beware: A Peculiar Exception to Traditional Texas Community Property Rules

8 Est. Plan. & Community Prop. L.J. 423 (2016).
Number of pages: 15 Posted: 22 Nov 2015 Last Revised: 23 Aug 2016
Nikki L. Laing
affiliation not provided to SSRN
Downloads 77 (321,266)

Abstract:

Loading...

community property, Texas, partnership

5.

Lost in Translation: A Journey Through the Bewildering Realm of IRS Interpretive Guidance

Number of pages: 26 Posted: 03 Mar 2015
Tina Green and Nikki L. Laing
Capshaw Green, PLLC and affiliation not provided to SSRN
Downloads 51 (396,288)

Abstract:

Loading...

tax, IRS Guidance, Revenue Ruling, Treasury Regulation, Revenue Procedure

6.

Texas Margin Tax: Is It Time for the Curtain Call?

47 TEX. J. BUS. L. 11 (2017)
Number of pages: 47 Posted: 19 Aug 2016 Last Revised: 02 Apr 2017
Nikki L. Laing
affiliation not provided to SSRN
Downloads 22 (525,397)

Abstract:

Loading...

Texas Franchise Tax, Margin Tax, Franchise Tax