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Full-Text Articles in Law
The Unique Problems Of The Black Businessman, Flournoy A. Coles, Jr.
The Unique Problems Of The Black Businessman, Flournoy A. Coles, Jr.
Vanderbilt Law Review
This Article concentrates on problems of black businessmen rather than those of all minority businessmen for 3 reasons: first, there are more statistics on the business and other aspects of black economic life than on other nonwhite minorities; secondly, the available statistics suggest that black Americans rank lowest on the totem pole of business activity in this country--lower than any other nonwhite minority except perhaps for American Indians; thirdly, many of the solutions suggested for remedying the problems of black business enterprise would apply to the similar problems that other minority groups have encountered.
When Will The Corporate Form Save Taxes?, Richard L. Strecker
When Will The Corporate Form Save Taxes?, Richard L. Strecker
Vanderbilt Law Review
While major emphasis will be placed upon the tax considerations involved in answering the question posed by the title, the broader problem is aptly stated in the familiar phrase, "Choice of Business Form."' It is not possible to consider this problem realistically without taking into account the context of the business and private law considerations which must enter into the decision, and may indeed be controlling over the tax factors. Therefore, the question, "When Will the Corporate Form Save Taxes?" will be discussed in the light of the full legal and business milieu.