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Articles 1 - 10 of 10

Full-Text Articles in Law

S Corporations, Samuel P. Starr Dec 1997

S Corporations, Samuel P. Starr

William & Mary Annual Tax Conference

No abstract provided.


Planning For The Operation Of Pass Through Entities, Allan G. Donn Dec 1997

Planning For The Operation Of Pass Through Entities, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.


Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr Dec 1997

Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr

William & Mary Annual Tax Conference

No abstract provided.


Planning For The Operation Of Pass Through Entities, Samuel P. Starr Dec 1997

Planning For The Operation Of Pass Through Entities, Samuel P. Starr

William & Mary Annual Tax Conference

No abstract provided.


Llcs And Llps, Allan G. Donn Dec 1997

Llcs And Llps, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.


S Corporations, Bryan P. Collins Dec 1997

S Corporations, Bryan P. Collins

William & Mary Annual Tax Conference

No abstract provided.


The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth Apr 1997

The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth

Faculty Publications

The authors argue that the goals of estate and gift taxation are not served by taxing closely held businesses when the recipient of the business actively participates in its operation. Further, the authors suggest that taxing closely held businesses tends to harm capital production. The authors propose an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth.


Tying Meets The New Institutional Economics: Farewell To The Chimera Of Forcing, Alan J. Meese Jan 1997

Tying Meets The New Institutional Economics: Farewell To The Chimera Of Forcing, Alan J. Meese

Faculty Publications

No abstract provided.


Dealing With The Differences In Compensating Corporate Executives And Llc Members, Samuel P. Starr, Joseph Walshe, Jay M. Lyman Payne Jan 1997

Dealing With The Differences In Compensating Corporate Executives And Llc Members, Samuel P. Starr, Joseph Walshe, Jay M. Lyman Payne

William & Mary Annual Tax Conference

No abstract provided.


Corporate Philanthropy, Executives' Pet Charities And The Agency Problem, Jayne W. Barnard Jan 1997

Corporate Philanthropy, Executives' Pet Charities And The Agency Problem, Jayne W. Barnard

Faculty Publications

No abstract provided.