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Articles 1 - 21 of 21
Full-Text Articles in Law
Taxation - Requirement For Business Bad Debt Deductions, Joseph S. Beeson
Taxation - Requirement For Business Bad Debt Deductions, Joseph S. Beeson
West Virginia Law Review
No abstract provided.
Minority Enterprise, Federal Contracting, And The Sba's 8 (A) Program: A New Approach To An Old Problem, Michigan Law Review
Minority Enterprise, Federal Contracting, And The Sba's 8 (A) Program: A New Approach To An Old Problem, Michigan Law Review
Michigan Law Review
In partial response to the problems of the minority businessman, the Small Business Administration (SBA) has developed the 8(a) Program to channel government contracts to businesses owned by disadvantaged persons. This is accomplished through a procedure whereby the SBA contracts with another federal agency to provide that agency with goods or services, and then subcontracts that obligation to a qualified small business on a noncompetitive basis. The withdrawal of these contracts from competitive bidding has recently resulted in the institution of a number of federal court suits alleging inter alia that the 8(a) Program denies to whites the equal protection …
Invalid Election And Involuntary Termination Of Subchapter S Status
Invalid Election And Involuntary Termination Of Subchapter S Status
Washington and Lee Law Review
No abstract provided.
Stein: Harmonizing Of European Company, Richard M. Buxbaum
Stein: Harmonizing Of European Company, Richard M. Buxbaum
Michigan Law Review
A Review of Harmonization of European Company Laws by Eric Stein
Deferred Compensation Arrangements Under Section 83 Of The Internal Revenue Code: Is Restricted Property Still A Viable Means Of Compensation?, Michigan Law Review
Deferred Compensation Arrangements Under Section 83 Of The Internal Revenue Code: Is Restricted Property Still A Viable Means Of Compensation?, Michigan Law Review
Michigan Law Review
When faced with the problem of compensating key executives, employers have tended to avoid the exclusive use of current cash compensation, since this would result in an immediate and substantial income tax to highly paid employees. Deferred compensation plans have been utilized in order to maximize tax benefits for employees, such as deferred recognition of income and capital gains treatment. Although such plans are structured to meet the needs of the particular employer and employee, several forms of deferred compensation are common. Among these are qualified and unqualified pension, profit-sharing, and stock bonus plans; qualified, restricted, and employee stock purchase …
"Notice To The Corporation" And The Undated Resignation
"Notice To The Corporation" And The Undated Resignation
Washington and Lee Law Review
No abstract provided.
Organizing The Corporation Under The New Kentucky Business Corporation Act--A Comparison With Prior Law, Charles E. Shivel Jr.
Organizing The Corporation Under The New Kentucky Business Corporation Act--A Comparison With Prior Law, Charles E. Shivel Jr.
Kentucky Law Journal
No abstract provided.
Corporate Finance And Kentucky's New Business Corporation Act, William H. Jackson
Corporate Finance And Kentucky's New Business Corporation Act, William H. Jackson
Kentucky Law Journal
No abstract provided.
Non-Profit Corporations' Names, Sheila M. Kahoe
Non-Profit Corporations' Names, Sheila M. Kahoe
Cleveland State Law Review
A non-profit organization , like its counterpart, the profit-seeking corporation, must have a name if it is to exist as a legal entity. Most states impose statutory restrictions on the selection of a name, with little or no distinction between the rules governing the business corporation and the non-profit corporation. For example, in Ohio the two sections of the Revised Code relating to corporate names are virtually identical. The Ohio statute serves to illustrate the policy reasons for the state's policing of the selection of a corporate name. Two important considerations are set forth in the statute: first, that the …
Recent Legislation, J. Rodney Johnson
Recent Legislation, J. Rodney Johnson
University of Richmond Law Review
The 1972 session of the General Assembly was especially active in the areas of wills, trusts, and estates. Much of this legislation deals with fine points not affecting the average lawyer in his practice. However, the following items of legislation should be of general interest to the attorney whose practice involves probate work or estate planning, even though he does not hold himself out as a specialist in these areas.
Nonprofit Unincorporated Associations, Howard L. Oleck
Nonprofit Unincorporated Associations, Howard L. Oleck
Cleveland State Law Review
Western civilization has been (and is) characterized by voluntary associations of people, from the earliest warrior bands and "churches" to towns and universities and guilds, etc. Corporations, as vehicles for such associations, did not exist until relatively recently, and associations were (and very many still are) unincorporated. Unincorporated associations as a form of organization have been losing ground to the corporation, but are far from obsolete
Restraints On Incumbent Directors In Intracorporate Battles For Control (Introduction), Aaron Yoran
Restraints On Incumbent Directors In Intracorporate Battles For Control (Introduction), Aaron Yoran
University of Richmond Law Review
Any organization that entrusts the management of its affairs to a controlling group must devise checks to restrain the controllers during their incumbency. Those in control must specifically be placed under restraints that will prevent their using the organization's powers and assets to perpetuate their incumbency. In the corporate system, the need for effective restraints has become more compelling with the progression from private ownership through majority ownership and minority control to management control.
Kentucky Adopts A New Business Corporation Act, Willburt D. Ham
Kentucky Adopts A New Business Corporation Act, Willburt D. Ham
Kentucky Law Journal
No abstract provided.
Statutory Treatment Of Directors And Officers Under The Kentucky Business Corporation Act, C. Kent Hatfield
Statutory Treatment Of Directors And Officers Under The Kentucky Business Corporation Act, C. Kent Hatfield
Kentucky Law Journal
No abstract provided.
Shareholders, Clyde Kuehn
Changes In The Treatment Of The Close Corporation Under The New Kentucky Business Corporation Act, Patrick A. Thompson
Changes In The Treatment Of The Close Corporation Under The New Kentucky Business Corporation Act, Patrick A. Thompson
Kentucky Law Journal
No abstract provided.
Foreign Corporations Under The New Kentucky Corporation Act, William D. Lambert, Kenneth E. Dillingham
Foreign Corporations Under The New Kentucky Corporation Act, William D. Lambert, Kenneth E. Dillingham
Kentucky Law Journal
No abstract provided.
Fundamental Corporate Changes: Amendments To Articles, Merger And Consolidation, Asset Sales And Dissolution, Michael V. Withrow
Fundamental Corporate Changes: Amendments To Articles, Merger And Consolidation, Asset Sales And Dissolution, Michael V. Withrow
Kentucky Law Journal
No abstract provided.
Sec Consequences Of Corporate Acquisitions. Carl W. Schneider, Ed., E. W. Dann Stevens
Sec Consequences Of Corporate Acquisitions. Carl W. Schneider, Ed., E. W. Dann Stevens
Buffalo Law Review
No abstract provided.
Nonprofit Corporations - A Survey Of Recent Cases, Lizabeth A. Moody
Nonprofit Corporations - A Survey Of Recent Cases, Lizabeth A. Moody
Cleveland State Law Review
The relatively few persons who write or teach in the field of nonprofit organizations are chronic complainers about the lack of case law in the area. The sparseness of authority leaves practitioners without adequate guidelines with which to advise clients, and leaves academicians without visible trends on which to develop theories.
Enforcement Of The Merger Laws By Private Party Litigation, Earl W. Kintner, Merle F. Wilberding
Enforcement Of The Merger Laws By Private Party Litigation, Earl W. Kintner, Merle F. Wilberding
Indiana Law Journal
No abstract provided.