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Articles 1 - 30 of 123
Full-Text Articles in Law
S Corporations, Samuel P. Starr
S Corporations, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Planning For The Operation Of Pass Through Entities, Allan G. Donn
Planning For The Operation Of Pass Through Entities, Allan G. Donn
William & Mary Annual Tax Conference
No abstract provided.
Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr
Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Planning For The Operation Of Pass Through Entities, Samuel P. Starr
Planning For The Operation Of Pass Through Entities, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Llcs And Llps, Allan G. Donn
Llcs And Llps, Allan G. Donn
William & Mary Annual Tax Conference
No abstract provided.
S Corporations, Bryan P. Collins
S Corporations, Bryan P. Collins
William & Mary Annual Tax Conference
No abstract provided.
The American Corporation In The Twenty-First Century: Future Forms Of Structure And Governance, Azizah Y. Al-Hibri
The American Corporation In The Twenty-First Century: Future Forms Of Structure And Governance, Azizah Y. Al-Hibri
Law Faculty Publications
This article focuses on corporate governance issues as they relate to the new technological developments and the issue of leapfrogging. I examine various theories about the new technologies and the changes in corporate governance that they may necessitate. I then assess and critique these theories in light of historical and other data. I suggest that our very concept of the corporation will be transformed by the Information Age. I also offer my own view as to the optimal forms of corporate governance that can equip American corporations with sufficient tools to win the accelerating competition anticipated for the next century. …
Business Associations, Paul A. Quirós, Lynn Schutte Scott, Lora A. Tarle
Business Associations, Paul A. Quirós, Lynn Schutte Scott, Lora A. Tarle
Mercer Law Review
This Article surveys recent developments in Georgia law in the areas of corporate, partnership, securities, and banking law. It covers noteworthy cases decided during the survey period by Georgia state and appellate courts, United States district courts located in Georgia, and the Eleventh Circuit Court of Appeals. Also included are legislative enactments by the Georgia General Assembly revising the Official Code of Georgia Annotated ("O.C.G.A.").
Asset Securitization And Corporate Risk Allocation, Christopher W. Frost
Asset Securitization And Corporate Risk Allocation, Christopher W. Frost
Law Faculty Scholarly Articles
Asset securitization is a financial innovation in which corporations sell financial assets to a specially formed entity that in turn taps financial markets for the purchase price. The device provides firms an alternative to raising capital through traditional debt and equity markets. Practitioners of the approach tout securitization as a means through which a firm can lower its overall cost of capital by limiting the risk facing investors in the securitized assets. Commentators have described asset securitization as "one of the most important financing vehicles in the United States." Interest in the device is increasing dramatically as more companies see …
Class Action Reform, Qui Tam, And The Role Of The Plaintiff, Jill E. Fisch
Class Action Reform, Qui Tam, And The Role Of The Plaintiff, Jill E. Fisch
All Faculty Scholarship
No abstract provided.
Is Chapter 11 Too Favorable To Debtors? Evidence From Abroad, Theodore Eisenberg, Stefan Sundgren
Is Chapter 11 Too Favorable To Debtors? Evidence From Abroad, Theodore Eisenberg, Stefan Sundgren
Cornell Law Faculty Publications
Chapter 11 is widely believed to be among the industrialized world's most debtor-oriented reorganization laws. Critics assert that Chapter 11 is too easily available and that it allows debtors too much control by, inter alia, not requiring appointment of a trustee. One criticism of Chapter 11, low returns to unsecured creditors, resonates with an important theme of this Symposium, the Bebchuk-Fried proposal to reduce secured creditor priority in insolvency proceedings. The Chapter 11 criticisms and the Bebchuk-Fried proposal raise the question whether less easy access to Chapter 11, reduced debtor control, diminished secured creditor priority, or other changes could reduce …
West Virginia Corporate Law: Is It "Broke"?, Debra R. Cohen
West Virginia Corporate Law: Is It "Broke"?, Debra R. Cohen
West Virginia Law Review
No abstract provided.
The Definition Of Voting Stock And The Computation Of Voting Power Under Sections 368(C) And 1504(A): Recent Developments And Tax Lore, Stuart G. Lazar
The Definition Of Voting Stock And The Computation Of Voting Power Under Sections 368(C) And 1504(A): Recent Developments And Tax Lore, Stuart G. Lazar
Journal Articles
Although the concepts of "voting stock" and "voting power" are pervasive throughout the Code, until recently, courts, commentators and the Service have devoted minimal energy to demystifying the confusion surrounding the definition of voting stock and even less to expanding upon the methodology of computing voting power. Recent developments, however, may prompt practitioners to take a second look at these terms. While a 1995 decision by the Tax Court adds little to the existing body of authority with respect to the determination of the owner of voting stock, the Service's analysis of the voting power requirement in a 1994 private …
A Report On The Attitudes Of Foreign Companies Regarding A U.S. Listing, James A. Fanto, Roberta S. Karmel
A Report On The Attitudes Of Foreign Companies Regarding A U.S. Listing, James A. Fanto, Roberta S. Karmel
Faculty Scholarship
No abstract provided.
Schizophrenia Among Carriers: How Common And Private Carriers Trade Places, Rob Frieden
Schizophrenia Among Carriers: How Common And Private Carriers Trade Places, Rob Frieden
Michigan Telecommunications & Technology Law Review
This article will examine court cases and actions by the Federal Communications Commission (FCC) that distort the traditional concepts of common and private carriage by establishing new rights and responsibilities previously applicable to the other category of carrier. This article will also consider the feasibility of (a) maintaining the traditional common carrier regulatory model and (b) continuing the application of that model to basic services provided by local exchange carriers (LECs). This is especially important as LECs qualify to become private carriers tapping new market opportunities, even within the same geographical region where they provide basic services. Finally, this article …
Checkmate, The Treasury Finally Surrenders: The Check-The-Box Treasury Regulations And Their Effect On Entity Classification, Thomas M. Hayes
Checkmate, The Treasury Finally Surrenders: The Check-The-Box Treasury Regulations And Their Effect On Entity Classification, Thomas M. Hayes
Washington and Lee Law Review
No abstract provided.
Cadwalader, Rupa And Fiduciary Duty, Donald J. Weidner
Cadwalader, Rupa And Fiduciary Duty, Donald J. Weidner
Scholarly Publications
No abstract provided.
Cadwalader, Rupa And Fiduciary Duty, Donald J. Weidner
Cadwalader, Rupa And Fiduciary Duty, Donald J. Weidner
Washington and Lee Law Review
No abstract provided.
Summary Of Acquisition Agreements, Lou R. Kling, Eilen Nugent Simon, Michael Goldman
Summary Of Acquisition Agreements, Lou R. Kling, Eilen Nugent Simon, Michael Goldman
University of Miami Law Review
No abstract provided.
Introduction To This Symposium And A Guide To Issues In Mergers And Acquisitions, Samuel C. Thompson Jr.
Introduction To This Symposium And A Guide To Issues In Mergers And Acquisitions, Samuel C. Thompson Jr.
University of Miami Law Review
No abstract provided.
The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth
The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth
Faculty Publications
The authors argue that the goals of estate and gift taxation are not served by taxing closely held businesses when the recipient of the business actively participates in its operation. Further, the authors suggest that taxing closely held businesses tends to harm capital production. The authors propose an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth.
The Director's Duty Of Care In Negotiated Dispositions, Melvin Aron Eisenberg
The Director's Duty Of Care In Negotiated Dispositions, Melvin Aron Eisenberg
University of Miami Law Review
No abstract provided.
The Bylaw Battlefield: Can Institutions Change The Outcome Of Corporate Control Contests?, John C. Coffee Jr.
The Bylaw Battlefield: Can Institutions Change The Outcome Of Corporate Control Contests?, John C. Coffee Jr.
University of Miami Law Review
No abstract provided.
The Impact Of State Statutes And Continuing Director Rights Plans, Daniel A. Neff
The Impact Of State Statutes And Continuing Director Rights Plans, Daniel A. Neff
University of Miami Law Review
No abstract provided.
Defensive Measures In Anticipation Of And In Response To Unsolicited Takeover Proposals, Dennis J. Block, Jonathan M. Hoff, H. Esther Cochran
Defensive Measures In Anticipation Of And In Response To Unsolicited Takeover Proposals, Dennis J. Block, Jonathan M. Hoff, H. Esther Cochran
University of Miami Law Review
No abstract provided.
Merger Agreements Under Delaware Law - When Can Directors Change Their Minds?, A. Gilchrist Sparks Iii
Merger Agreements Under Delaware Law - When Can Directors Change Their Minds?, A. Gilchrist Sparks Iii
University of Miami Law Review
No abstract provided.
Plain English-Changing The Corporate Culture, Isaac C. Hunt Jr.
Plain English-Changing The Corporate Culture, Isaac C. Hunt Jr.
University of Miami Law Review
No abstract provided.
Would The Csx/Conrail Express Have Derailed In Delaware? A Comparative Analysis Of Lock-Up Provisions Under Delaware And Pennsylvania Law, Vincent F. Garrity Jr., Mark A. Morton
Would The Csx/Conrail Express Have Derailed In Delaware? A Comparative Analysis Of Lock-Up Provisions Under Delaware And Pennsylvania Law, Vincent F. Garrity Jr., Mark A. Morton
University of Miami Law Review
No abstract provided.
Mergers In Western Coal Markets: Conforming Antitrust Analysis To The New Reality, Mark A. Glick, David G. Mangum, Raymond J. Etcheverry
Mergers In Western Coal Markets: Conforming Antitrust Analysis To The New Reality, Mark A. Glick, David G. Mangum, Raymond J. Etcheverry
West Virginia Law Review
No abstract provided.
Worth Its Weight In Gold: Legal Analysis Of The Current Appraisal Of Coal Property In West Virginia, Ryan J. Morgan
Worth Its Weight In Gold: Legal Analysis Of The Current Appraisal Of Coal Property In West Virginia, Ryan J. Morgan
West Virginia Law Review
No abstract provided.