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Articles 31 - 37 of 37
Full-Text Articles in Law
The Earmarking Defense To Voidable Preference Liability: A Reconceptualization, William H. Widen, David Gray Carlson
The Earmarking Defense To Voidable Preference Liability: A Reconceptualization, William H. Widen, David Gray Carlson
Articles
No abstract provided.
The Thrift Crisis And The Constitution, Stanley I. Langbein
The Thrift Crisis And The Constitution, Stanley I. Langbein
Articles
No abstract provided.
1992: The Case Of Financial Services, Caroline Bradley
Realization, Recognition, Reconciliation, Rationality And The Structure Of The Federal Income Tax System, Patricia D. White
Realization, Recognition, Reconciliation, Rationality And The Structure Of The Federal Income Tax System, Patricia D. White
Articles
No abstract provided.
The Separation Of Banking And Commerce Reconsidered, Stephen K. Halpert
The Separation Of Banking And Commerce Reconsidered, Stephen K. Halpert
Articles
No abstract provided.
Testing The Limits Of Savings And Loan Tax-Free Mergers, Patricia D. White
Testing The Limits Of Savings And Loan Tax-Free Mergers, Patricia D. White
Articles
No abstract provided.
An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White
An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White
Articles
A good deal has been written over the past forty-odd years about the tax benefit rule. Over this period the federal courts have decided many cases in which its application has been at issue, and the law journals have published a small but steady stream of commentary on the rule and its manifestations. Last term, in Hillsboro National Bank v. Commissioner, the Supreme Court issued an opinion that focused squarely, and at some length, on the tax benefit rule. Despite this attention, relatively little has been done to examine the conceptual foundations of the tax benefit rule and to …