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Full-Text Articles in Law
The Bankruptcy Of Golfers' Warehouse, Inc.: A Lesson In How To Sell A Business In Chapter 11, Briton Collins, Will Smith, David Choi
The Bankruptcy Of Golfers' Warehouse, Inc.: A Lesson In How To Sell A Business In Chapter 11, Briton Collins, Will Smith, David Choi
David Y Choi
No abstract provided.
The Scope Of The General Utilities Repeal, Don Leatherman
The Scope Of The General Utilities Repeal, Don Leatherman
Scholarly Works
More than a quarter of a century ago, Congress repealed the General Utilities doctrine, authorizing Treasury to issue regulations to prevent circumvention of the repeal. Although Treasury has issued several sets of regulations in response, it has never systematically defined the scope of the repeal. Instead, the regulations and other administrative guidance more selectively attack concerns raised by the repeal, almost all of which arise because of the dual nature of stock: A corporate shareholder can choose to treat a subsidiary’s stock as a separate asset or, in certain cases, as an indirect interest in subsidiary assets, a choice facilitated …
How To Shut Down A Foreign Invested Enterprise Legitimately?, Tao (Tim) Liang
How To Shut Down A Foreign Invested Enterprise Legitimately?, Tao (Tim) Liang
Tao LIANG
The Scope Of The General Utilities Repeal, Don Leatherman
The Scope Of The General Utilities Repeal, Don Leatherman
College of Law Faculty Scholarship
More than a quarter of a century ago, Congress repealed the General Utilities doctrine, authorizing Treasury to issue regulations to prevent circumvention of the repeal. Although Treasury has issued several sets of regulations in response, it has never systematically defined the scope of the repeal. Instead, the regulations and other administrative guidance more selectively attack concerns raised by the repeal, almost all of which arise because of the dual nature of stock: A corporate shareholder can choose to treat a subsidiary’s stock as a separate asset or, in certain cases, as an indirect interest in subsidiary assets, a choice facilitated …