Mortimer M. Caplin

Publications

• Judge Collins J. Seitz
  70 VA. L. REV. 1543 (1984) · Virginia Law Review · 1984
• The Internal Revenue Service's "Hart Wright Method"
  82 MICH. L. REV. 395 (1983) · Michigan Law Review · 1983

• Trading With Related Foreign Entitites: Current American Tax Perspective
  9 AKRON L. REV. (1976) · Akron Law Review · 1976
• Legislative Activities of Public Charities
  39 LAW & CONTEMP. PROBS. 183 (1975) · Law and Contemporary Problems · 1975
• How To Handle A Federal Income Tax Audit
  28 WASH. & LEE L. REV. 331 (1971) · Washington and Lee Law Review · 1971

• The Minimum Income Tax and Related Reforms
  55 VA. L. REV. 840 (1969) · Virginia Law Review · 1969
• Reflections on the Revenue Act of 1964
  112 U. PENN. L. REV. 857 (1964) · University of Pennsylvania Law Review · 1964
• Foreword
  48 VA. L. REV. 1007 (1962) · Virginia Law Review · 1962
• Subchapter S--Election of Small Business Corporations
  51 KY. L.J. (1962) · Kentucky Law Journal · 1962
• Threats to the Integrity of Our Tax System
  51 KY. L.J. (1962) · Kentucky Law Journal · 1962
• Income Tax Pressures on the Form of Business Organization: Is It Time for a "Doing Business" Tax?
  47 VA. L. REV. 249 (1961) · Virginia Law Review · 1961
• Subchapter S vs. Partnership: A Proposed Legislative Program
  46 VA. L. REV. 61 (1960) · Virginia Law Review · 1960

• The Caloric Count of a Thin Incorporation
  43 MARQ. L. REV. 31 (1959) · Marquette Law Review · 1959
• Subchapter S and Its Effect on the Capitalization of Corporations
  13 VAND. L. REV. 185 (1959) · Vanderbilt Law Review · 1959
• Review Article
  71 HARV. L. REV. 1381 (1958) · Harvard Law Review · 1958
• Threats to the Integrity of Our Tax System
  44 VA. L. REV. 839 (1958) · Virginia Law Review · 1958
• Corporate Division under the 1954 Code: A New Approach to the Five-Year "Active Business" Rule
  43 VA. L. REV. 397 (1957) · Virginia Law Review · 1957
• Trusts For Minors
  13 WASH. & LEE L. REV. 145 (1956) · Washington and Lee Law Review · 1956
• Proxy Regulation and the Rule-Making Process: The 1954 Amendments
  40 VA. L. REV. 387 (1954) · Virginia Law Review · 1954
• Shareholder Nominations of Directors: A Program for Fair Corporate Suffrage
  39 VA. L. REV. 141 (1953) · Virginia Law Review · 1953
• Direct Placement of Corporate Securities
  38 VA. L. REV. 273 (1952) · Virginia Law Review · 1952
• Proxies, Annual Meetings and Corporate Democracy: The Lawyer's Role
  37 VA. L. REV. 653 (1951) · Virginia Law Review · 1951

• How Should Corporations Be Taxed? A Symposium
  34 VA. L. REV. 383 (1948) · Virginia Law Review · 1948
• An Introductory Survey of the Place of Law in Our Civilization
  33 VA. L. REV. 258 (1947) · Virginia Law Review · 1947
• The Theory and Practice of Earning a Living
  32 VA. L. REV. 230 (1945) · Virginia Law Review · 1945
• Too Big
  27 VA. L. REV. 974 (1941) · Virginia Law Review · 1941
• Valuation and Earnings in Railroad Reorganization: A Consideration of the Proposed Amendment to Section 77
  27 VA. L. REV. 769 (1941) · Virginia Law Review · 1941