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Articles 31 - 36 of 36
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Our Clumsy System Is Best For Church And Market, Nathan B. Oman
Our Clumsy System Is Best For Church And Market, Nathan B. Oman
Popular Media
No abstract provided.
Tax Tarp Needed For Year One And Year Two Returns Of Executive Bonus To Tarp Recipient: A Case Study Of Year One Rescission/Exclusion From Income And Year Two Deduction Under Section 1341, John W. Lee
William & Mary Business Law Review
This Article addresses the tax consequences to AIG Financial employees who repay their controversial retention bonuses in the year of receipt (Year 1) or in a subsequent year (Year 2). At the time the executives received their bonuses, the media and members of Congress raised challenges that might induce such repayment, thus justifying favorable tax treatment for repaying executives. Accordingly, bonuses repaid in year I should be excluded from gross income under the doctrine of Year 1 rescission. Bonuses repaid in Year 2 should result in an adjustment under Section 1341, which reduces the income taxes for Year 2 by …
A Return To Descartes: Property, Profit, And The Corporate Ownership Of Animals, Darian M. Ibrahim
A Return To Descartes: Property, Profit, And The Corporate Ownership Of Animals, Darian M. Ibrahim
Faculty Publications
No abstract provided.
The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim
The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim
Faculty Publications
Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."
Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is treated as …
Lies, Damn Lies, And Misleading Advertising: The Role Of Consumer Surveys In The Wake Of Mead Johnson V. Abbott Labs, Thomas W. Edman
Lies, Damn Lies, And Misleading Advertising: The Role Of Consumer Surveys In The Wake Of Mead Johnson V. Abbott Labs, Thomas W. Edman
William & Mary Law Review
No abstract provided.
Constitutional Law, Attempts To Monopolize A Method Of Doing Business, Daniel U. Livermore Jr.
Constitutional Law, Attempts To Monopolize A Method Of Doing Business, Daniel U. Livermore Jr.
William & Mary Law Review
No abstract provided.