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Full-Text Articles in Law

Federal Income Taxation Of Business Organizations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1996

Federal Income Taxation Of Business Organizations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1998 Supplement: Federal Income Taxation of Business Organizations, 2nd ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998; Special 1997 Legislative Supplement: Federal Income Taxation of Business Organizations, 2nd ed., by McDaniel, Ault, McMahon and Simmons. Westbury, N.Y.: Foundation Press, 1997.


The Shareholder Rights By-Law: Doubts From Delaware, Lawrence Hamermesh Dec 1996

The Shareholder Rights By-Law: Doubts From Delaware, Lawrence Hamermesh

Lawrence A. Hamermesh

No abstract provided.


Federal Income Taxation Of Partnerships And S Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1996

Federal Income Taxation Of Partnerships And S Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1998 Supplement: Federal Income Taxation of Partnerships and S Corporations. 2nd ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998; 1997 Supplement to Federal Income Taxation of Partnerships and S Corporations, 2nd ed., by McDaniel, Ault, McMahon and Simmons. Westbury, N.Y.: Foundation Press, 1997.


From Rights To Regulation In Corporate Law, Kent Greenfield Dec 1996

From Rights To Regulation In Corporate Law, Kent Greenfield

Kent Greenfield

No abstract provided.


Creditor-Funded Litigation In Corporate Insolvency, Adrian Walters Dec 1996

Creditor-Funded Litigation In Corporate Insolvency, Adrian Walters

Adrian J Walters

No abstract provided.


Federal Income Taxation Of Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1996

Federal Income Taxation Of Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1998 Supplement: Federal Income Taxation of Corporations, by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998.


Comparative Income Taxation : A Structural Analysis, Hugh Ault Dec 1996

Comparative Income Taxation : A Structural Analysis, Hugh Ault

Hugh J. Ault

No abstract provided.


The Failure Of The Freedom-Based And Utlilitarian Arguments For Assisted Suicide, Scott T. Fitzgibbon Dec 1996

The Failure Of The Freedom-Based And Utlilitarian Arguments For Assisted Suicide, Scott T. Fitzgibbon

Scott T. FitzGibbon

In recent years, numerous initiatives have been launched to promote physician-assisted suicide. Numerous statutes have been proposed, and one (in Oregon) has been enacted. The United States Court of Appeals for the Ninth Circuit and the United States Court of Appeals for the Second Circuit were recently persuaded to recognize constitutionally protected rights to assisted suicide, although their decisions have been reversed by the Supreme Court. An international organization called the World Federation of Right-to-Die Societies furthers such efforts in other countries. The two most common justifications for such initiatives are that assisted suicide enhances freedom or liberty, and that …


Continuing Obstacles To Freedom Of Choice For Management Structure In Llcs, Carol Goforth Dec 1996

Continuing Obstacles To Freedom Of Choice For Management Structure In Llcs, Carol Goforth

Carol Goforth

This Article suggests that, while the "check the box" regulations will eliminate the need to comply with the complex corporate resemblance test in order to achieve partnership tax status for LLCs, a number of regulatory considerations will continue to be important in choosing the optimal management structure for this form of business. This Article focuses on securities laws, rules relating to available accounting options, and self-employment tax regulations as three examples of rules that will influence the way the management structure of LLCs should be set up in order to minimize potential regulatory costs. In addition, it is possible that …


Project Financing Y Fideicomiso. El Rol Del Fiduciario En El Fideicomiso De Garantía, Martin Paolantonio Dec 1996

Project Financing Y Fideicomiso. El Rol Del Fiduciario En El Fideicomiso De Garantía, Martin Paolantonio

Martin Paolantonio

Aplicación del fideicomiso de garantía en la financiación de proyectos, y análisis de las facultades del fiduciario en caso de incumplimiento o default