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Full-Text Articles in Law

Recent Developments In The Audit Program Of Federal Tax Returns, Singleton B. Wolfe Dec 1969

Recent Developments In The Audit Program Of Federal Tax Returns, Singleton B. Wolfe

William & Mary Annual Tax Conference

No abstract provided.


Mandatory Buy-Out Agreements For Stock Of Closely Held Corporations, Douglas A. Kahn Nov 1969

Mandatory Buy-Out Agreements For Stock Of Closely Held Corporations, Douglas A. Kahn

Articles

A buy-out of a shareholder's stock is a sale of his stock holdings in a specific corporation pursuatnt to a pre-existing contract. In recent years such arrangements have, deservedly, become an increasingly popular planning device for shareholders in closely held corporations; they make it possible to limit the class of potential shareholders, provide liquidity for the estate of a deceased shareholder, and establish a value for stock which has no active market. There are two popular categories of buy-out plans. If the prospective purchaser of a decedent's shares is the corporation that issued them, the plan is called an "entity …


Administration Of A Negative Income Tax, William D. Popkin Jan 1969

Administration Of A Negative Income Tax, William D. Popkin

Articles by Maurer Faculty

No abstract provided.