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Articles 1 - 30 of 62
Full-Text Articles in Law
Tax Shelter Limitations, Thomas R. Frantz
Tax Shelter Limitations, Thomas R. Frantz
William & Mary Annual Tax Conference
No abstract provided.
Tax Exempt Bond Provisions, Hugh L. Patterson, Guy R. Friddell, William W. Harrison
Tax Exempt Bond Provisions, Hugh L. Patterson, Guy R. Friddell, William W. Harrison
William & Mary Annual Tax Conference
No abstract provided.
Capital Cost Recovery Changes, B. Cary Tolley Iii
Capital Cost Recovery Changes, B. Cary Tolley Iii
William & Mary Annual Tax Conference
No abstract provided.
The Allocation Of Partnership Income And Loss Under Sec.704, Herschel M. Bloom
The Allocation Of Partnership Income And Loss Under Sec.704, Herschel M. Bloom
William & Mary Annual Tax Conference
No abstract provided.
A Review Of The Provisions Of The Tax Reform Act Of 1986 Relating To Corporate Acquisitions, Samuel C. Thompson Jr.
A Review Of The Provisions Of The Tax Reform Act Of 1986 Relating To Corporate Acquisitions, Samuel C. Thompson Jr.
William & Mary Annual Tax Conference
No abstract provided.
Employee Benefits Legislation- Another Round: The Tough Get Tougher, Mark S. Dray
Employee Benefits Legislation- Another Round: The Tough Get Tougher, Mark S. Dray
William & Mary Annual Tax Conference
No abstract provided.
Purchase Price Allocations In Cost Basis Acquisitions: Sections 338 And 1060 Under The 1986 Code, William Rogers, John W. Lee
Purchase Price Allocations In Cost Basis Acquisitions: Sections 338 And 1060 Under The 1986 Code, William Rogers, John W. Lee
William & Mary Annual Tax Conference
No abstract provided.
Federal Elections Commission V. Massachusetts Citizens For Life, Inc., Lewis F. Powell Jr.
Federal Elections Commission V. Massachusetts Citizens For Life, Inc., Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Cts Corp. V. Dynamics Corporation Of America, Lewis F. Powell Jr.
Cts Corp. V. Dynamics Corporation Of America, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
New Limited Liability For Florida Limited Partners, Donald J. Weidner
New Limited Liability For Florida Limited Partners, Donald J. Weidner
Scholarly Publications
No abstract provided.
Shareholders Versus Managers: The Strain In The Corporate Web, John C. Coffee Jr.
Shareholders Versus Managers: The Strain In The Corporate Web, John C. Coffee Jr.
Michigan Law Review
Part I will seek to understand why firms trade in the stock market at a substantial discount from their asset value. It will answer that existing theories of the firm have not given adequate attention to a critical area where shareholders and managers have an inherent conflict, one that the existing structure of the firm does not resolve or mitigate. Despite the significant changes in the internal structure of the corporation over the last half century that have been described by business historians, there remains a deep internal strain between shareholders, on the one hand, and managers and employees, on …
Target Litigation, Michael Rosenzweig
Target Litigation, Michael Rosenzweig
Michigan Law Review
In Part I, I explore the motives of litigious target managers. I briefly examine the takeover defense literature and empirical evidence regarding the frequency of target litigation, both of which indicate that target managers usually sue bidders in order to defeat unwanted takeover attempts. I also suggest that judicial reactions to target lawsuits largely confirm this hypothesis.
I then discuss, in Part II, target management's conflict of interest in control contests and the particular strategic considerations that lead target managers to sue hostile bidders. I argue that target litigation is peculiarly likely to be frivolous and, based on a study …
Contribution By Feeder Corporation To Parent Foundation: Crosby Valve Revisited
Contribution By Feeder Corporation To Parent Foundation: Crosby Valve Revisited
Washington and Lee Law Review
No abstract provided.
Free Speech And Corporate Freedom: A Comment On First National Bank Of Boston V. Bellotti, Carl E. Schneider
Free Speech And Corporate Freedom: A Comment On First National Bank Of Boston V. Bellotti, Carl E. Schneider
Articles
The corporation was born in chains but is everywhere free. That freedom was recently affirmed by the United States Supreme Court in First National Bank of Boston v. Bellotti. In Bellotti, the Court overturned a Massachusetts criminal statute forbidding banks and business corporations to make expenditures intended to influence referenda concerning issues not "materially affecting" the corporation's "property, business, or assets." In doing so, the Court confirmed its discovery that commercial speech is not unprotected by the first amendment and announced a novel doctrine that corporate speech is not unprotected by the first amendment. Although several years have …
Making Subchapter S Work, Glenn E. Coven
Start-Up Costs, Section 195 And Clear Reflection Of Income: A Tale Of Talismans, Tacked-On Tax Reform And A Touch Of Basics, John W. Lee
Faculty Publications
No abstract provided.
Unocal Corp. V. Mesa Petroleum Co., 493 A.2d 946 (Del. 1985), David R. Singleton
Unocal Corp. V. Mesa Petroleum Co., 493 A.2d 946 (Del. 1985), David R. Singleton
Florida State University Law Review
Corporate Law-CORPORATIONS MAY EXCLUDE RAIDERS FROM DEFENSIVE SELF-TENDER OFFERS IN WARDING OFF HOSTILE TAKEOVERS
Applying The Federal Reserve Board's Margin Lending Rules To Restrict The Use Of Junk Bonds In Hostile Corporate Takeovers
Washington and Lee Law Review
No abstract provided.
Extension Of The Minimum Open Tender Offer Period: Regulation Of Defensive Takeover Tactics Via The Business Judgment Rule
Washington and Lee Law Review
No abstract provided.
Structuring Limited Partnership Offerings Recent Developments , Fred A. Little, Robert A. Robbins
Structuring Limited Partnership Offerings Recent Developments , Fred A. Little, Robert A. Robbins
Washington and Lee Law Review
No abstract provided.
Moran And The Poison Pill: A Target's Savior?
Moran And The Poison Pill: A Target's Savior?
Washington and Lee Law Review
No abstract provided.
Down But Not Out-The Lock-Up Option Still Has Legal Punch When Properly Used
Down But Not Out-The Lock-Up Option Still Has Legal Punch When Properly Used
Washington and Lee Law Review
No abstract provided.
The Continuous Ownership Requirement: A Bar To Meritorious Shareholder Derivative Actions?
The Continuous Ownership Requirement: A Bar To Meritorious Shareholder Derivative Actions?
Washington and Lee Law Review
No abstract provided.
Corporate Takeovers And Corporations: Who Are They For?, Lyman P. Q. Johnson
Corporate Takeovers And Corporations: Who Are They For?, Lyman P. Q. Johnson
Washington and Lee Law Review
No abstract provided.
The Tender Offer: In Search Of A Definition
The Tender Offer: In Search Of A Definition
Washington and Lee Law Review
No abstract provided.
Selected Issues In State Business Taxation, Walter Hellerstein
Selected Issues In State Business Taxation, Walter Hellerstein
Scholarly Works
This Article surveys selected issues in state business taxation. The topics were chosen with the hope that they would be of general interest to the conference for which this Article originally was prepared. The Article therefore eschews the detailed case analysis that typifies much of the law review writing about state and local taxation--including my own--and focuses instead on broader policy and economic questions that those concerned with state business taxation should find no less important. Part II of this Article considers business taxes and state tax incentives. Part III discusses federal and state tax conformity. Part IV addresses a …
Suing In The Right Of The Corporation: A Commentary And Proposal For Legislative Reform, Lawrence A. Larose
Suing In The Right Of The Corporation: A Commentary And Proposal For Legislative Reform, Lawrence A. Larose
University of Michigan Journal of Law Reform
This Article is premised on the belief that the derivative action is uniquely susceptible to strike suit litigation-that is, actions with little or no substantive merit but pursued to exploit the nuisance value inherent in litigation. Although there is historic support for the notion of "pernicious and vexing" derivative litigation, some modern evidence suggests that the vast majority of publicly held companies experience no derivative litigation. Commentators, however, have questioned both the validity of the modern evidence and the conclusions derived from it. Despite these criticisms, observers of the present vitality of the derivative action, far from characterizing it as …
Corporate Social-Reform, The Business Judgment Rule And Other Considerations, Robert N. Leavell
Corporate Social-Reform, The Business Judgment Rule And Other Considerations, Robert N. Leavell
Scholarly Works
In recent years there has been a well-publicized movement to induce corporations to use their economic wealth and power to achieve "social-reform," rather than carry on as usual by professing to be guided only by profit-making. Social change is sought by allowing shareholders to make, or influence directly, those management decisions which significantly affect the quality of life in this country. This approach has found support on college campuses and among the commentators in this field. The Securities Exchange Commission and the courts also have endorsed this approach by legitimating such a role for shareholders despite the fact that it …
Beyond Upjohn: The Attorney-Client Privilege In The Corporate Context, Michael L. Waldman
Beyond Upjohn: The Attorney-Client Privilege In The Corporate Context, Michael L. Waldman
William & Mary Law Review
No abstract provided.
The American Law Institute Principles Of Corporate Governance And The Derivative Action: A View From The Other Side, Douglas M. Branson
The American Law Institute Principles Of Corporate Governance And The Derivative Action: A View From The Other Side, Douglas M. Branson
Washington and Lee Law Review
No abstract provided.