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- Real Estate (11)
- Taxation (7)
- Capital Gains (5)
- Like-Kind Exchanges (3)
- Property Rights (3)
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- Eminent Domain (2)
- Involuntary Conversion (2)
- Public Use (2)
- Accounting (1)
- Acquisitions and Mergers (1)
- African American Farmers (1)
- Aspen Skiing Co. v. Aspen Highlands Skiing Corp. (1)
- Business (1)
- Capital Gains Tax (1)
- Capital Losses (1)
- Commercial Real Estate (1)
- Contracts (1)
- Corporate Tax (1)
- County of Wayne v. Hathcock (684 N.W.2d 765 (Mich. 2004)) (1)
- Credits (1)
- Double Taxation (1)
- Economic Development (1)
- Estate Planning (1)
- Goodwill (1)
- Industrial Property Rights (1)
- Inheritance and Succession (1)
- Kelo v. City of New London (125 S. Ct. 2655 (2005)) (1)
- Land Tenure (1)
- Monopolistic Competition (1)
- Penn Central Transportation Co. v. City of New York-(438 U.S. 104 (1978)) (1)
- Publication
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Articles 1 - 23 of 23
Full-Text Articles in Law
Involuntary Conversions I.R.C. Section 1033, R Braxton Hill Iii
Involuntary Conversions I.R.C. Section 1033, R Braxton Hill Iii
William & Mary Annual Tax Conference
No abstract provided.
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin
William & Mary Annual Tax Conference
No abstract provided.
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin, Andrea Macintosh Whiteway
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin, Andrea Macintosh Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For The Successful Real Estate Entrepreneur, Louis A. Mezzullo, Mary Ann Mancini
Estate Planning For The Successful Real Estate Entrepreneur, Louis A. Mezzullo, Mary Ann Mancini
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal (Slides), Thomas P. Rohman, Richard M. Lipton
Capturing Capital Gain While Staying In The Deal (Slides), Thomas P. Rohman, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Preserving Capital Gains In Real Estate Transactions, Stanley L. Blend, Richard M. Lipton
Preserving Capital Gains In Real Estate Transactions, Stanley L. Blend, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Like-Kind Exchange Outline, Richard M. Lipton, Thomas P. Rohman
Like-Kind Exchange Outline, Richard M. Lipton, Thomas P. Rohman
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Troubled Real Estate - Focus On The Solvent Taxpayer, Susan T. Edlavitch
Tax Planning For Troubled Real Estate - Focus On The Solvent Taxpayer, Susan T. Edlavitch
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments Affecting Real Estate And Pass Through Entities, Stefan F. Tucker, Richard M. Lipton
Recent Developments Affecting Real Estate And Pass Through Entities, Stefan F. Tucker, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Like-Kind Exchanges And Involuntary Conversions (Related Articles)
Like-Kind Exchanges And Involuntary Conversions (Related Articles)
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal And Preserving Capital Gains In Real Estate Transactions (Related Article)
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal And Preserving Capital Gains In Real Estate Transactions (Related Article)
William & Mary Annual Tax Conference
No abstract provided.
Like-Kind Exchanges And Involuntary Conversions (Related Articles)
Like-Kind Exchanges And Involuntary Conversions (Related Articles)
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal And Preserving Capital Gains In Real Estate Transactions (Related Article)
William & Mary Annual Tax Conference
No abstract provided.
Real Estate- Preserving Capital Gains, Dealer Issues, Stefan F. Tucker, Brian S. Masterson
Real Estate- Preserving Capital Gains, Dealer Issues, Stefan F. Tucker, Brian S. Masterson
William & Mary Annual Tax Conference
No abstract provided.
Give Me (And Let Me Sell) Credits: The Basics Of Historic Rehab And Land Preservation Credits
Give Me (And Let Me Sell) Credits: The Basics Of Historic Rehab And Land Preservation Credits
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For The Real Estate Owner (Including Choice Of Entity Considerations And Income Tax Issues In Acquiring Developing And Owning Real Estate), Stefan F. Tucker, Brian S. Masterson
Tax Planning For The Real Estate Owner (Including Choice Of Entity Considerations And Income Tax Issues In Acquiring Developing And Owning Real Estate), Stefan F. Tucker, Brian S. Masterson
William & Mary Annual Tax Conference
No abstract provided.
Appraising A Presumption: A Modern Look At The Doctrine Of Specific Performance In Real Estate Contracts, Jason S. Kirwan
Appraising A Presumption: A Modern Look At The Doctrine Of Specific Performance In Real Estate Contracts, Jason S. Kirwan
William & Mary Law Review
No abstract provided.
"The Loss In My Bones": Protecting African American Heirs' Property With The Public Use Doctrine, April B. Chandler
"The Loss In My Bones": Protecting African American Heirs' Property With The Public Use Doctrine, April B. Chandler
William & Mary Bill of Rights Journal
No abstract provided.
Quieting The Clang: Hathcock As A Model Of The State-Based Protection Of Property Which Kelo Demands, Joshua E. Baker
Quieting The Clang: Hathcock As A Model Of The State-Based Protection Of Property Which Kelo Demands, Joshua E. Baker
William & Mary Bill of Rights Journal
No abstract provided.
Making Laws And Sausages: A Quarter-Century Retrospective Of Penn Central Transportation Co. V. City Of New York, Gideon Kanner
Making Laws And Sausages: A Quarter-Century Retrospective Of Penn Central Transportation Co. V. City Of New York, Gideon Kanner
William & Mary Bill of Rights Journal
No abstract provided.
Property, Aspen, And Refusals To Deal, Alan J. Meese
Property, Aspen, And Refusals To Deal, Alan J. Meese
Faculty Publications
No abstract provided.
The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim
The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim
Faculty Publications
Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."
Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is treated as …