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Annual Survey Of Virginia Law: The Virginia Limited Liability Company Act, S. Brian Farmer, Louis A. Mezzullo
Annual Survey Of Virginia Law: The Virginia Limited Liability Company Act, S. Brian Farmer, Louis A. Mezzullo
University of Richmond Law Review
Since the passage of the sixteenth amendment' in 1913 and the income tax legislation adopted thereunder, the development of new forms of business entities has been driven largely by the desire to harmonize two goals: limited liability for the owners of the entity and pass-through treatment of the entity for income tax purposes.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Annual Survey Of Virginia Law: Business And Corporate Law, Rosalie Wacker O'Brien
Annual Survey Of Virginia Law: Business And Corporate Law, Rosalie Wacker O'Brien
University of Richmond Law Review
This article reviews recent developments in the law affecting Virginia businesses and corporations. Part II discusses judicial decisions, including: a United States Supreme Court decision concerning private rights of action under section 14(a) of the Securities Exchange Act of 1934; a Fourth Circuit Court of Appeals opinion denying absolute priority to the FDIC as liquidator; two decisions interpreting the Virginia Stock Corporation Act, one by the Fourth Circuit denying the protection of the good faith standard to directors and one by the United States District Court for the Western District of Virginia refusing to characterize a failed LBO/cash merger as …