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Series

Business Organizations Law

1993

Institution
Keyword
Publication

Articles 1 - 30 of 36

Full-Text Articles in Law

Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory Dec 1993

Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory

William & Mary Annual Tax Conference

No abstract provided.


Qualified Employee Benefit Plans - Legislation, Regulation And Compliance, Thomas D. Terry Dec 1993

Qualified Employee Benefit Plans - Legislation, Regulation And Compliance, Thomas D. Terry

William & Mary Annual Tax Conference

No abstract provided.


Formation And Operation Of The Limited Liability Company: Substantive Tax Issues, Allan G. Donn Dec 1993

Formation And Operation Of The Limited Liability Company: Substantive Tax Issues, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.


Changing Places: Tax Treatment Of Changes In Choice Of Entity, Richard M. Lipton Dec 1993

Changing Places: Tax Treatment Of Changes In Choice Of Entity, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.


Choice Of Entity, Peter L. Faber Dec 1993

Choice Of Entity, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.


The Revised Uniform Partnership Act: The Reporters' Overview, Donald J. Weidner, John W. Larson Nov 1993

The Revised Uniform Partnership Act: The Reporters' Overview, Donald J. Weidner, John W. Larson

Scholarly Publications

This Article is a brief overview of what the Reporters believe to be the four basic contributions of the Revised Uniform Partnership Act (RUPA or Act). First, RUPA changes the law of partnership breakups and gives greater stability to partnerships by abandoning the traditional rule that a partnership is dissolved every time a member leaves. Second, RUPA makes clear that partners are not fiduciaries among themselves in the same sense as disinterested trustees. Specifically, RUPA states that partners legitimately may pursue self-interest without automatically running afoul of their fiduciary duties. On the other hand, RUPA provides an irreducible core of ...


State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein Jul 1993

State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein

Scholarly Works

If the field of state taxation has become somewhat of an academic backwater, it is not for want of issues warranting sustained scholarly attention. The Supreme Court alone has provided ample grist for the academic mill by handing down an extraordinary number of significant decisions delineating the federal constitutional restraints on state tax power. Among the state tax questions considered by the Court in recent years, none has figured so prominently and persistently in its deliberations as the states' power to tax the income of multijurisdictional corporations. In Allied-Signal, Inc. v. Director, Division of Taxation, the Court revisited the most ...


Policing Employment Contracts Within The Nexus-Of-Contracts Firm, Katherine V.W. Stone Jul 1993

Policing Employment Contracts Within The Nexus-Of-Contracts Firm, Katherine V.W. Stone

Cornell Law Faculty Publications

No abstract provided.


Corporate Tax Policy For The Twenty-First Century: Integration And Redeeming Social Value, Glenn E. Coven Apr 1993

Corporate Tax Policy For The Twenty-First Century: Integration And Redeeming Social Value, Glenn E. Coven

Faculty Publications

No abstract provided.


Implications Of The Stakeholder Model, Roberta S. Karmel Apr 1993

Implications Of The Stakeholder Model, Roberta S. Karmel

Faculty Scholarship

No abstract provided.


Legislative Process And Commercial Law: Lessons From The Copyright Act Of 1976 And The Uniform Commercial Code, Harold R. Weinberg, William J. Woodward Jr. Feb 1993

Legislative Process And Commercial Law: Lessons From The Copyright Act Of 1976 And The Uniform Commercial Code, Harold R. Weinberg, William J. Woodward Jr.

Law Faculty Scholarly Articles

Overlap and conflict are inevitable in any legal system in which a federal government and state governments both have authority to enact laws. In our federal system, the Constitution's Supremacy Clause identifies federal law as preeminent in case of conflict. When conflict develops and litigation is required to determine whether state or federal law controls the issue at hand, our system analyzes the problem using the term preemption as a basis for analysis.

This Article explores the federal legislative process that precedes judicial preemption decisions. By studying the legislative process for its sensitivity to preemption issues, possible ways to ...


Corporate Takeovers And Corporate Law: Who's In Control?, Lyman P.Q. Johnson, David K. Millon Jan 1993

Corporate Takeovers And Corporate Law: Who's In Control?, Lyman P.Q. Johnson, David K. Millon

Faculty Scholarship

No abstract provided.


Markets, Courts, And The Brave New World Of Bankruptcy Theory, David A. Skeel Jr. Jan 1993

Markets, Courts, And The Brave New World Of Bankruptcy Theory, David A. Skeel Jr.

Faculty Scholarship at Penn Law

No abstract provided.


Taxing Prometheus: How The Corporate Interest Deduction Discourages Innovation And Risk-Taking, Michael S. Knoll Jan 1993

Taxing Prometheus: How The Corporate Interest Deduction Discourages Innovation And Risk-Taking, Michael S. Knoll

Faculty Scholarship at Penn Law

This paper uses recent developments in the theory of optimal capital structure to demonstrate how the federal corporate income tax with an interest deduction, but without a corresponding dividend deduction, misallocates capital within the corporate sector by encouraging investment in low-risk, low-growth projects employing tangible assets over high-risk, high-growth projects employing intangible assets.


As Time Goes By: New Questions About The Statute Of Limitations For Rule 10b-5, Jill E. Fisch Jan 1993

As Time Goes By: New Questions About The Statute Of Limitations For Rule 10b-5, Jill E. Fisch

Faculty Scholarship at Penn Law

In this Article. Professor Fisch examines the history and legacy of Lampf, Pleva, Lipkind, Prupis & Petigrow v. Gilberston, the controversial 1991 Supreme Court decision that established a federal statute of limitations for private causes of action brought under Rule 10b-5. In Part I Professor Fisch reviews the history of the 10b-5 statute of limitations prior to LampE Part II then analyzes both the issues resolved and questions raised by Lampf. Part III traces the congressional reaction to Lampf that culminated in the addition of section 27A to the Securities Act of 1934. In Part IV, Professor Fisch concludes by analyzing ...


Confronting The Ethical Case Against The Ethical Case For Constituency Rights, William W. Bratton Jan 1993

Confronting The Ethical Case Against The Ethical Case For Constituency Rights, William W. Bratton

Faculty Scholarship at Penn Law

No abstract provided.


Making America Competitive, Mark J. Loewenstein Jan 1993

Making America Competitive, Mark J. Loewenstein

Articles

No abstract provided.


Private Practice For Public Consumption: Two Views Of Corporate Law, Jayne W. Barnard Jan 1993

Private Practice For Public Consumption: Two Views Of Corporate Law, Jayne W. Barnard

Faculty Publications

No abstract provided.


Testing The Limits Of Investigating And Prosecuting White Collar Crime: How Far Will The Courts Allow Prosecutors To Go?, Peter J. Henning Jan 1993

Testing The Limits Of Investigating And Prosecuting White Collar Crime: How Far Will The Courts Allow Prosecutors To Go?, Peter J. Henning

Law Faculty Research Publications

No abstract provided.


From Legitimacy To Logic: Reconstructing Proxy Regulation, Jill E. Fisch Jan 1993

From Legitimacy To Logic: Reconstructing Proxy Regulation, Jill E. Fisch

Faculty Scholarship at Penn Law

No abstract provided.


The Overlooked Middle, Thomas C. Kohler Jan 1993

The Overlooked Middle, Thomas C. Kohler

Boston College Law School Faculty Papers

In this Article, the author argues that significant elements concerning the discussion of labor law reform have been overlooked and that the steady decline of unions is not in fact an isolated occurrence. It is instead part of a much broader and deeply troubling trend, which has affected every mediating group in our society. However, our blinkered insistence on treating the deterioration of autonomous employee associations as a solitary phenomenon has precluded us from comprehending either the complexity of its causes or the full extent of its implications. The author posits, therefore, that there is a pronounced tendency to overlook ...


Labor, Loyalty, And The Corporate Campaign, Melinda J. Branscomb Jan 1993

Labor, Loyalty, And The Corporate Campaign, Melinda J. Branscomb

Faculty Scholarship

This article critically assesses the disloyalty test, offering badly needed guidance in this murky and risky area of labor law. Part I provides an overview of the relevant portions of the Act and the problems facing the National Labor Relations Board (NLRB or the Board) and the courts as these decision makers interpret section 7 law. It reviews the early section 7 exceptions, the creation of the disloyalty test, and the aftermath of this new exception, and it introduces a number of problems left as Jefferson Standard's legacy. Part II discusses the analytical inconsistency applied in disloyalty doctrine analysis ...


Labor Law Successorship: A Corporate Law Approach, Edward B. Rock, Michael L. Wachter Jan 1993

Labor Law Successorship: A Corporate Law Approach, Edward B. Rock, Michael L. Wachter

Faculty Scholarship at Penn Law

No abstract provided.


Legal Implications Of The Virtual Enterprise, Jan Gerhard Werner Jan 1993

Legal Implications Of The Virtual Enterprise, Jan Gerhard Werner

LLM Theses and Essays

With technologies changing so rapidly today, being competitive in the market often requires corporations to form alliances and new types of relationships. One of these relationships is a Virtual Enterprise, which are similar to joint ventures and strategic alliances but are less formal, short lived, and highly flexible. Virtual Enterprises are especially useful when developing or producing computer products, biotechnology, telecommunications, industrial equipment, and consumer electronics. The characteristics of a Virtual Enterprise along with the special problems attorneys face in supporting their development, maintenance, and termination are analyzed in this thesis. Due to the informal and fast change nature of ...


Recent Cases, "Preemption Doctrine After Cipollone", Renee M. Jones Jan 1993

Recent Cases, "Preemption Doctrine After Cipollone", Renee M. Jones

Boston College Law School Faculty Papers

No abstract provided.


Self-Regulation, Normative Choice, And The Structure Of Corporate Fiduciary Law, William W. Bratton Jan 1993

Self-Regulation, Normative Choice, And The Structure Of Corporate Fiduciary Law, William W. Bratton

Faculty Scholarship at Penn Law

No abstract provided.


Sanctifying Secrecy: The Mythology Of The Corporate Attorney-Client Privilege, Elizabeth G. Thornburg Jan 1993

Sanctifying Secrecy: The Mythology Of The Corporate Attorney-Client Privilege, Elizabeth G. Thornburg

Faculty Scholarship

This article surveys the traditional justifications for giving corporations the benefit of attorney-client privilege. It rejects both moral and utilitarian explanations and argues that, far from being beneficial or benign, the privilege actually does great harm to the truth-seeking function of litigation and imposes tremendous transaction costs on the litigants and on the judicial system as a whole.


Understanding The Japanese Kieretsu: Overlaps Between Corporate Governance And Industrial Organization, Ronald J. Gilson, Mark J. Roe Jan 1993

Understanding The Japanese Kieretsu: Overlaps Between Corporate Governance And Industrial Organization, Ronald J. Gilson, Mark J. Roe

Faculty Scholarship

We aim here for a better understanding of the Japanese keiretsu. Our essential claim is that to understand the Japanese system – banks with extensive investment in industry and industry with extensive cross-ownership – we must understand the problems of industrial organization, not just the problems of corporate governance. The Japanese system, we assert, functions not only to harmonize the relationships among the corporation, its shareholders, and its senior managers, but also to facilitate productive efficiency.


Section 902 Is Too Generous, George Mundstock Jan 1993

Section 902 Is Too Generous, George Mundstock

Articles

No abstract provided.


The Charging Order: Conflicts Between Partners And Creditors, J. Dennis Hynes Jan 1993

The Charging Order: Conflicts Between Partners And Creditors, J. Dennis Hynes

Articles

No abstract provided.