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Articles 1 - 11 of 11

Full-Text Articles in Law

Taxation Of Distributions: Distributions From Partnerships And Limited Liability Companies, David W. Larue Dec 2000

Taxation Of Distributions: Distributions From Partnerships And Limited Liability Companies, David W. Larue

William & Mary Annual Tax Conference

No abstract provided.


State Challenges To Related Party Transactions, D. French Slaughter Iii Dec 2000

State Challenges To Related Party Transactions, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.


Valuations In The Business Setting, Harold G. Martin Jr. Dec 2000

Valuations In The Business Setting, Harold G. Martin Jr.

William & Mary Annual Tax Conference

No abstract provided.


Who Spilled Coke On My Laptop?, D. French Slaughter Iii Dec 2000

Who Spilled Coke On My Laptop?, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.


Enterprise Risk Management: Realizing Profit From Risk, Raymond M. Slabaugh Dec 2000

Enterprise Risk Management: Realizing Profit From Risk, Raymond M. Slabaugh

William & Mary Annual Tax Conference

No abstract provided.


Valuations In The Business Setting: International Glossary Of Business Valuation Terms Dec 2000

Valuations In The Business Setting: International Glossary Of Business Valuation Terms

William & Mary Annual Tax Conference

No abstract provided.


Valuations In The Business Setting: Exhibits Dec 2000

Valuations In The Business Setting: Exhibits

William & Mary Annual Tax Conference

No abstract provided.


Chinese Privatization: Between Plan And Market, Lan Cao Oct 2000

Chinese Privatization: Between Plan And Market, Lan Cao

Faculty Publications

No abstract provided.


Choice Of Small Business Tax Entity, John W. Lee Apr 2000

Choice Of Small Business Tax Entity, John W. Lee

Faculty Publications

This article summarizes parts of Lee’s forthcoming article “A Populist Political Perspective of the Business Tax Entities Universe: Hey the Stars Might Lie But the Numbers Never Do,” 78 Texas L. Rev. 885 (2000). Conventional wisdom, says Lee, holds that the LLC, due to its limited liability and hassle-free single level of taxation, will supplant C and S corporations as the choice of entity for new businesses. In fact, in most jurisdictions corporate formations outnumber LLC formations 2:1 or more, and IRS Statistics of Income (SOI) projects that the S corporation will be the fastest growing tax entity for 2000 …


Freezing The Company Charter, Eric Kades Jan 2000

Freezing The Company Charter, Eric Kades

Faculty Publications

When legislatures alter corporate, partnership, and other business entity statutes, they simultaneously amend the governing document of all entities of that type formed within the jurisdiction. In many circumstances these business entities may wish to retain existing rules for internal governance. This Article offers a novel tool for firms wishing to so manage their own legal transitions: the "charter freeze." A freeze provision in the company charter declares that future (non-mandatory) changes in relevant statutes have no effect on the firm. Owners may affirmatively adopt the new rules, but choose to exercise complete control over their adoption vel non of …


A Populist Political Perspective Of The Business Tax Entities Universe: Hey The Stars Might Lie, But The Numbers Never Do, John W. Lee Jan 2000

A Populist Political Perspective Of The Business Tax Entities Universe: Hey The Stars Might Lie, But The Numbers Never Do, John W. Lee

Faculty Publications

No abstract provided.