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Full-Text Articles in Law
Recent Developments In The Audit Program Of Federal Tax Returns, Singleton B. Wolfe
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
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
Administration Of A Negative Income Tax, William D. Popkin
Articles by Maurer Faculty
No abstract provided.