Law Commons^™

Section 338(H)(10), Mark L. Yecies

William & Mary Annual Tax Conference

No abstract provided.

Proposed Intercompany Transaction Regulations: Side-By-Side Comparisons, Andrew J. Dubroff

William & Mary Annual Tax Conference

No abstract provided.

Final Consolidated Return Regulations Modifying The Calculation Of Stock Basis And Other Items, Kevin A. Duvall

William & Mary Annual Tax Conference

No abstract provided.

Selected Issues In Operating An S Corporation, Thomas P. Rohman

William & Mary Annual Tax Conference

No abstract provided.

Purchase And Sale Of Interests; Asset And Stock Acquisitions; Redemptions; And Terminations In Pass-Through Entities, Richard A. Shaw, Michael G. Frankel, Mary L. Harmon

William & Mary Annual Tax Conference

No abstract provided.

Planning For The Termination Of An Interest In A Partnership - Withdrawals, Distributions And Other Exit Strategies, Michael G. Frankel

William & Mary Annual Tax Conference

No abstract provided.

Federal Income Tax Considerations Of Acquisitions Involving S Corporations, Mary L. Harmon

William & Mary Annual Tax Conference

No abstract provided.

C To S To C Conversions, Bryan P. Collins

William & Mary Annual Tax Conference

No abstract provided.

Federal Taxation On Disposition Of Partnership Interests, Richard A. Shaw

William & Mary Annual Tax Conference

No abstract provided.

Choice Of Entity: S Corporations And Limited Liability Companies, Samuel P. Starr

William & Mary Annual Tax Conference

No abstract provided.

Planning With S Corporations, Richard A. Shaw

William & Mary Annual Tax Conference

No abstract provided.

The Value Of Obvious Empirical Results And The Omniscient Mr. Palans: Response To Mr. Palans' Comments, Theodore Eisenberg

Cornell Law Faculty Publications

Mr. Palans' comment raises one worthwhile question. Most of the rest of his rant is either off the subject or too shallow to warrant extended discussion. The useful question Mr. Palans raises is whether this research is of value. The article did not defend this mode of work; perhaps I am too immersed in it to always keep in mind the merits of discussing the question. So let me spell out its benefits here.

Dynamic Economic Analyses Of Selected Provisions Of Corporate Law: The Absolute Delegation Rule, Disclosure Of Intermediate Estimates And Ipo Pricing, Royce De R. Barondes

Faculty Publications

This Article examines three separate aspects of the relationships between corporations and their securityholders from a dynamic economic perspective: (i) the feasibility of permitting shareholders to participate in the management of their corporations through the exercise of voting rights, (ii) Rule 3b-6, the safe harbor for projections (the Safe Harbor)8 under the Securities Exchange Act of 1934 (the 1934 Act),9 and (iii) the extraordinary returns available from investing in initial public offerings (IPO's). Three particular dynamic aspects are implicated in these situations.

Integrating Public Land And Local Community Planning Objectives: The Rocky Mountain National Park Experience, Homer L. Rouse

Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)

7 pages.

The Canyon Country Partnership, Bill Hedden

Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)

18 pages.

Regional Habitat Conservation Planning: The California Gnatcatcher Example, Marc J. Ebbin

Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)

10 pages.

Community-Public Lands Partnership: The Montezuma County Federal Lands Program, Michael F. Preston

Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)

18 pages (includes illustrations and maps).

Contains 1 page of references.

The Utah Wilderness Debate (Or Is That Debacle), Jeffrey W. Appel

Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)

95 pages (includes illustrations and maps).

Agenda: Who Governs The Public Lands: Washington? The West? The Community?, University Of Colorado Boulder. Natural Resources Law Center

Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)

Conference organizers and/or session moderators included University of Colorado School of Law professors David H. Getches, Judith Jacobsen, Lawrence J. MacDonnell, Teresa Rice and Charles F. Wilkinson.

Shifting policy objectives and management approaches for the public lands of the West are provoking heated debate about how these decisions should be made and implemented. Are these policy directions a reflection of the "New West" or are they, in fact, a declaration of "war on the West"? Somewhere between these polarities of view, efforts are underway to open dialogue and reach consensus.

This second annual western lands conference will explore federal initiatives …

Background Material On The Colorado Grazing Roundtable, William E. Riebsame

Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)

10 pages.

Contains endnotes.

"Presumptions And Burdens Of Proof As Tools For Legal Stability And Change, Tamar Frankel

Faculty Scholarship

Presumptions and burdens of proof are used, among other purposes, to maintain legal stability and at the same time effect change. By imposing the burden of proof on the party asserting a certain outcome, courts can calibrate burdens of proof and substantive rules until experience points to rule retention or amendment. As agents of change, presumptions and burdens of proof are far more flexible and less brittle than rules.¹

This Article tells the story of presumptions and burdens of proof in litigation between corporate shareholders and managements. This litigation is replete with volatile presumptions and innovative burdens of proof, …

Partnership Profits Share For Services: An Aggregate Exegesis Of Revenue Procedure 93-27 (Part 2), John W. Lee

Faculty Publications

In this article, Professor Lee charts two alternative methods for implementing an aggregate solution to the problem of partnership profits share for services. The functional, or judicial, method is to handle (1) the exchange of partner-capacity services for a profit share subject to the risk f the venture with the Culbertson "common law relation of partnership," nonrealization event doctrine, implicitly contemplated by the 1984 legislative history to section 707(a)(2), (2) the classic Diamond transitory partner with a substance-over-form rule or step-transaction rule, and (3) a sale of the partnership interest in circumstances that would result in ordinary income in a …

Working And Poor: The Increasingly Popular Practice Of Excluding Disabled Employees From Health Care Coverage, Maria O'Brien

Faculty Scholarship

One might think, since passage of the Americans With Disabilities Act of 1990 (ADA),' that the employment story for disabled employees or would-be disabled employees was cheerful, or at least improving. This may be true in so far as obtaining and retaining employment is concerned;' however, the ADA, because it permits employers and third-party insurers to continue to utilize traditional risk management techniques, has resulted in reduced or (in some cases) non-existent employee benefits for the disabled. At the same time, more and more employers are opting to self-insure under the Employee Retirement Income Security Act of 1974 (ERISA),3 in …

Forward: Understanding The Place Of Limited Liability Companies In The Spectrum Of Business Forms, Charles R.T. O'Kelley

Scholarly Works

This Symposium presents an array of articles addressing the Oregon Limited Liability Company Act. The articles are designed to give both practitioners and policymakers insight into both Oregon's version of the LLC and its cousins in other jurisdictions.

Nationalism And The Right To Self-Determination: The Arab-Israeli Conflict, Malvina Halberstam

Articles

Self-determination is a slogan that has captured the imagination of people throughout the world. Numerous U.N. General Assembly resolutions have exalted self-determination, often above the fundamental rights specifically provided for in the U.N. Charter. Notwithstanding these resolutions, in practice, self-determination generally has been applied only to the dismemberment of colonial empires. Its universal application is neither possible nor desirable.

In the Arab-Israeli conflict, self-determination was never truly the issue. The conflict has been deliberately transformed into a claim for self-determination as a political tactic designed to gain the support of third world countries in the United Nations. The issues in …

Partnership Profits Share For Services: An Aggregate Exegesis Of Revenue Procedure 93-27 (Part 1), John W. Lee

Faculty Publications

In this article, Lee charts two alternative methods for implementing an aggregate solution to the problem of partnership profits share exchanged for services. The functional, or judicial, method, he explains, is to handle (1) the exchange of partner-capacity services for a profit share subject to the risk of the venture with the Culbertson "common law relation of partnership," nonrealization event doctrine, implicitly contemplated by the 1984 legislative history to section 707(a)(2); (2) the classic Diamond transitory partner with a substance-over-form rule or step-transaction rule; and (3) a sale of the partnership interest in circumstances that would result in ordinary income …

Controlling The Dark Side Of Relational Investing, Edward B. Rock

All Faculty Scholarship

No abstract provided.

Liberalization Of India’S Trade And Investment Policies: Pitfalls And Advantages For U.S. Firms Doing Business In India, Sanjiv Verma

LLM Theses and Essays

A rich history of trade and commerce ties America to India. This paper examines the contemporary trade issues between America and India, particularly in light of recent economic reforms in India. It inquires into and analyzes the various advantages India can provide for US businesses as a foreign investment destination. Various barriers to trade between these two nations are identified, such as tariff and nontariff barriers, quota restrictions, and infrastructural and social barriers. This paper gives a brief overview of some of the recent economic policy changes in India, suggests legislative and policy improvements required to attract more US investments …

Should We Abolish Chapter 11? The Evidence From Japan, Theodore Eisenberg, Shoichi Tagashira

Cornell Law Faculty Publications

Optimizing reorganization proceedings for small and midsized businesses is an important issue in every industrial country. But little information exists about the actual operation of such proceedings. Recent U.S. bankruptcy studies focus either on consumer bankruptcies or on large Chapter 11 cases involving publicly listed firms. This article presents the results of a comprehensive empirical study of Japan's most frequently used business bankruptcy reorganization provision. Small and midsized reorganizations have become important for several reasons. First, unlike large firms, the vast majority of small businesses fail to obtain confirmation of a Chapter 11 plan and end up in liquidation, thus …

Rethinking The Line Between Corporate Law And Corporate Bankruptcy, David A. Skeel Jr.

All Faculty Scholarship

No abstract provided.