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Articles 1 - 9 of 9
Full-Text Articles in Law
Constructive Cash Distributions In A Partnership: How And When They Occur, Robert S. Parker Jr., John W. Lee
Constructive Cash Distributions In A Partnership: How And When They Occur, Robert S. Parker Jr., John W. Lee
Faculty Publications
Constructive cash distributions to partners with possible concomitant severe tax impact can occur whenever a partners share of firm or individual liabilities is cut. This reduction of liabilities can be triggered by a variety of typical partnership transactions. Messrs. Parker arid Lee analyze those transactions under which there is the danger of unforeseen taxation and urge extreme caution.
The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee
The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee
Faculty Publications
No abstract provided.
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Faculty Publications
No abstract provided.
Retroactive Allocations To New Partners: An Analysis Of The Area After Rodman, John W. Lee, Robert S. Parker Jr.
Retroactive Allocations To New Partners: An Analysis Of The Area After Rodman, John W. Lee, Robert S. Parker Jr.
Faculty Publications
In the recent Rodman case, the Tax Court has held that a partner newly admitted near year-end must report his share of the full year's partnership profits. Messrs. Lee and Parker analyze the status of retroactive partnership allocations in view of Rodman, the first decision to expressly sanction retroactive allocations of income (and implicitly of losses) to new partners, and reallocations under Section 704.
Yearend Sales Of Losses In Real Estate Partnerships, Donald J. Weidner
Yearend Sales Of Losses In Real Estate Partnerships, Donald J. Weidner
Scholarly Publications
No abstract provided.
Control Arrangements In Close Corporations, F. Hodge O'Neal, Ronald R. Janke
Control Arrangements In Close Corporations, F. Hodge O'Neal, Ronald R. Janke
Faculty Scholarship
No abstract provided.
Comparison Of Major Tax And Legal Advantages Of Operating In An Unincorporated Form, Douglas A. Kahn
Comparison Of Major Tax And Legal Advantages Of Operating In An Unincorporated Form, Douglas A. Kahn
Book Chapters
As an introduction to the subject of this conference, several topics will be discussed. First, the tax and non-tax consequences of conducting business in a partnership form will be examined and compared with the consequences of doing business in a corporate form. The principle concern of this paper, however, is to examine the tax consequences of transferring property to a corporation, whether such transfer is made at the time the corporation is organized or at some subsequent date.
New Dimensions In Corporate Counseling In Environmental Law, Nicholas A. Robinson
New Dimensions In Corporate Counseling In Environmental Law, Nicholas A. Robinson
Elisabeth Haub School of Law Faculty Publications
This article's thesis is that attorneys cannot wait any longer to begin practicing environmental law. The bar has a responsibility to insure that our laws are obeyed and implemented. In advising a client regarding compliance with environmental laws, the legal counselor has unique opportunities to advance not only the client's interests, but also the public's interest in environmental protection.
The Sellers Of Labor And Corporate Mergers, James Thomas
The Sellers Of Labor And Corporate Mergers, James Thomas
Articles, Chapters in Books and Other Contributions to Scholarly Works
No abstract provided.