Law Commons^™

Understanding Section 704(C) (Powerpoint), Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.

What To Do Today With The New Partnership (And Llc) Audit Rules, Craig D. Bell, Steven R. Schneider

William & Mary Annual Tax Conference

No abstract provided.

Rwu's New 'Rising Tide' Of Educational Opportunity 9-8-2016, Roger Williams University

School of Law Conferences, Lectures & Events

No abstract provided.

Proposed Regulatory Change Of Treatment Of A Guaranteed Payment From A Partnership To A Partner, Douglas A. Kahn

Michigan Business & Entrepreneurial Law Review

A partnership pays no federal income tax. Instead, its income, deductions, and credits are allocated among its partners at the end of its taxable year. A partnership’s distribution of cash or property in kind to a partner will be characterized as one of three distinct transactions, each of which has its own tax consequences.

Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke

Karen Burke

Reform of the U.S. corporate tax system is again on the agenda. Despite important differences, many current proposals share two common goals: (1) reducing the statutory corporate tax rate to improve U.S. “international competitiveness” and (2) broadening the corporate tax base by reducing or eliminating business expenditures to offset revenue losses. Given the significance of the passthrough sector and the relationship between individual and corporate taxes, however, such reforms need to be considered within a broader context. Part I of this article discusses the growing significance of the passthrough sector, which now accounts for roughly half of net business income. …

Three Problems (And Two Solutions) In The Law Of Partnership Formation, Shawn Bayern

University of Michigan Journal of Law Reform

This Article considers several foundational questions concerning the formation of general partnerships, a topic that has received little modern attention and that is governed largely by classical axioms rather than adaptive modern considerations. Its three main topics concern (1) the timing of partnership formation, (2) the aggregation of multiple distinct questions under the single heading of “partnership formation,” and (3) the rarely challenged proposition that general partners ought to be liable for partnership obligations, a doctrine that is surprisingly at odds with the rest of modern business-entity law.

What We Know And Need To Know About Medical-Legal Partnership, Bharath Krishnamurthy, Sharena Hagins, Ellen Lawton, Megan Sandel

South Carolina Law Review

No abstract provided.

What We Know And Need To Know About Immigrant Access To Justice, Elinor B. Jordan

South Carolina Law Review

No abstract provided.

Enhancing Watershed Planning In Implementation Of The Colorado Water Plan: An Overview Of Implementation Challenges And Opportunities, Douglas S. Kenney

Books, Reports, and Studies

25 pages.

Introduction -- Review of existing efforts -- Summary of interviews -- The salience of funding -- Recommendations -- Attachment A: Summary of reviewed watershed plans.

The Need For Better Medical Evidence In Va Disability Compensation Cases And The Argument For More Medical-Legal Partnerships, Stacey-Rae Simcox

South Carolina Law Review

No abstract provided.

Fiduciary-Isms: A Study Of Academic Influence On The Expansion Of The Law, Daniel B. Yeager

Faculty Scholarship

Fiduciary law aspires to nullify power imbalances by obligating strong parties to give themselves over to servient parties. For example, due to profound imbalances of legal know-how, lawyers must as fiduciaries pursue their clients’ interests, not their own, lest clients get lost in the competitive shuffle. As a peculiar hybrid of status and contract relations, politics and law, compassion and capitalism, fiduciary law is very much in vogue in academic circles. As vogue as it is, there remains room for my “Fiduciary-isms...”, a meditation on the expansion of fiduciary law from its origins in the law of trusts through partnerships, …

A Rational Approach To Business Entity Choice, Eric H. Franklin

Scholarly Works

This Article reinvigorates the entity rationalization movement and will ultimately argue that there are only three necessary entity options: corporations, partnerships, and nonprofit organizations. Part I defines the issue of entity proliferation and, along with the Appendix, presents a state-by-state analysis of the types of legal entities available, an endeavor that has not yet been conducted. The Appendix contains a chart that enumerates each legal entity available in each of the fifty states and the District of Columbia. Part II discusses the problems associated with entity proliferation from the perspective of the public, potential business owners, small business attorneys, and …

A Rational Approach To Business Entity Choice, Eric Franklin Amarante

Scholarly Works

This Article reinvigorates the entity rationalization movement and will ultimately argue that there are only three necessary entity options: corporations, partnerships, and nonprofit organizations. Part I defines the issue of entity proliferation and, along with the Appendix, presents a state-by-state analysis of the types of legal entities available, an endeavor that has not yet been conducted. The Appendix contains a chart that enumerates each legal entity available in each of the fifty states and the District of Columbia. Part II discusses the problems associated with entity proliferation from the perspective of the public, potential business owners, small business attorneys, and …