Author ("Theodore S. Sims") - Results

Select Qualified conservation restrictions: recollections of and reflections on the origins of Section 170(h)

1

Qualified conservation restrictions: recollections of and reflections on the origins of Section 170(h)

Author:Theodore S. SimsFrom:Utah Law Review (Vol. 2013, Issue 3) Peer-Reviewed

May 2013 Article

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Select The passive activity loss limitation rules: where are we now?

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The passive activity loss limitation rules: where are we now?

Authors:James S. Halpern, Laurie L. Malman, Deborah H. Schenk, and Theodore S. SimsFrom:The Review of Taxation of Individuals (Vol. 12, Issue 3)

Summer 1988 Article

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Select Long-term debt, the term structure of interest and the case for accrual taxation

3

Long-term debt, the term structure of interest and the case for accrual taxation

Author:Theodore S. SimsFrom:Tax Law Review (Vol. 47, Issue 2)

Winter 1992 Article

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Select Game Theory and the Law

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Game Theory and the Law

Authors:Stephen W. Salant and Theodore S. SimsFrom:Michigan Law Review (Vol. 94, Issue 6) Peer-Reviewed

May 199621,525 words Book review With the advent of imperfect competition theory in the 1930s there appeared a profusion of oligopoly theories derived from a host of plausible assumptions, few of them readily testable by empirical evidence. It sometimes...

Select Timing under a unified wealth transfer tax

5

Timing under a unified wealth transfer tax

Author:Theodore S. SimsFrom:University of Chicago Law Review (Vol. 51, Issue 1)

Winter 1984 Article

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Select Capital income, risky investments, and income and cash flow taxation

6

Capital income, risky investments, and income and cash flow taxation

Author:Theodore S. SimsFrom:Tax Law Review (Vol. 67, Issue 1)

Fall 2013 Article

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Select Debt, accelerated depreciation, and the tale of a teakettle: tax shelter abuse reconsidered

7

Debt, accelerated depreciation, and the tale of a teakettle: tax shelter abuse reconsidered

Author:Theodore S. SimsFrom:UCLA Law Review (Vol. 42, Issue 2)

Dec. 1994 Article

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Select Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability

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Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability

Author:Theodore S. SimsFrom:Economics Letters (Vol. 135) Peer-Reviewed

Oct. 201566 words Article

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Select Corporate returns: beyond disclosure

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Corporate returns: beyond disclosure

Author:Theodore S. SimsFrom:Tax Notes (Vol. 96, Issue 5)

July 29, 200244 words Article

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Select Tax planning for family wealth transfers

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Tax planning for family wealth transfers

Author:Theodore S. SimsFrom:The Review of Taxation of Individuals (Vol. 11, Issue 1)

Winter 1987 Book review

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Select Qualified conservation restrictions: recollections of and reflections on the origins of section 170(h)

11

Qualified conservation restrictions: recollections of and reflections on the origins of section 170(h)

Author:Theodore S. SimsFrom:Utah Environmental Law Review (Vol. 33, Issue 1)

Spring 2013 Article

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Select The passive activity loss limitation rules: where are we now?

12

The passive activity loss limitation rules: where are we now?

Authors:James S. Halpern, Laurie L. Malman, Deborah H. Schenk, and Theodore S. SimsFrom:The Review of Taxation of Individuals (Vol. 12, Issue 4)

Autumn 1988 Article

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Select Environmental "remediation" expenses and a natural interpretation of the capitalization requirement

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Environmental "remediation" expenses and a natural interpretation of the capitalization requirement

Author:Theodore S. SimsFrom:National Tax Journal (Vol. 47, Issue 3) Peer-Reviewed

Sept. 19947,256 words Article The question of allocating environmental remediation costs between the present and the future, by currently deducting or capitalizing and depreciating expenses, is equivalent to asking whether cash accounting or accrual...

Select Income taxation and asset valuation (I): economic depreciation, accrual taxation, and the Samuelson theorem

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Income taxation and asset valuation (I): economic depreciation, accrual taxation, and the Samuelson theorem

Author:Theodore S. SimsFrom:Tax Law Review (Vol. 66, Issue 2)

Winter 2013 Article

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Select Taxes and Business Strategy: A Planning Approach

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Taxes and Business Strategy: A Planning Approach

Authors:Theodore S. Sims and Emil M. SunleyFrom:National Tax Journal (Vol. 45, Issue 4) Peer-Reviewed

Dec. 19923,309 words Book review "Taxes and Business Strategy" is a joint product of Myron Scholes (best-known for the Black-Scholes options pricing formula) and Mark Wolfson. Both are at the Stanford Business School, and they have often collaborated...

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Qualified conservation restrictions: recollections of and reflections on the origins of Section 170(h)

The passive activity loss limitation rules: where are we now?

Long-term debt, the term structure of interest and the case for accrual taxation

Game Theory and the Law

Timing under a unified wealth transfer tax

Capital income, risky investments, and income and cash flow taxation

Debt, accelerated depreciation, and the tale of a teakettle: tax shelter abuse reconsidered

Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability

Corporate returns: beyond disclosure

Tax planning for family wealth transfers

Qualified conservation restrictions: recollections of and reflections on the origins of section 170(h)

The passive activity loss limitation rules: where are we now?

Environmental "remediation" expenses and a natural interpretation of the capitalization requirement

Income taxation and asset valuation (I): economic depreciation, accrual taxation, and the Samuelson theorem

Taxes and Business Strategy: A Planning Approach

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