Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

1992

Social and Behavioral Sciences

Institution
Keyword
Publication
Publication Type

Articles 1 - 30 of 197

Full-Text Articles in Law

Cases, Regulations And Statutes, Robert P. Achenbach Jr. Dec 1992

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl Dec 1992

When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl

Agricultural Law Digest

As was noted in the March 30, 1990 issue of Agricultural Law Digest, whether discharge of indebtedness occurs for debtors in bankruptcy depends upon the chapter of the Bankruptcy Code. For Chapter 12 debtors, discharge of indebtedness takes place upon completion of payments under the plan.

For debtors not in bankruptcy, the rules for when discharge of indebtedness take place are different and the consequences are also quite different.


Cumulative Index, Volume 3 Nos. 13–24, Agricultural Law Digest Dec 1992

Cumulative Index, Volume 3 Nos. 13–24, Agricultural Law Digest

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Nov 1992

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Taxing Joint Tenancy Property, Neil Harl Nov 1992

Taxing Joint Tenancy Property, Neil Harl

Agricultural Law Digest

Although joint tenancy (and tenancy by the entirety in the few states where that form of co-ownership is recognized) is apparently used less frequently than three or four decades ago, joint ownership is still widely used, particularly for real property co-ownership.

A recent decision has focused attention on the issue of income tax basis of joint tenancy (or tenancy by the entirety) property after the death of the first joint tenant to die.


Single Class Of Stock In S Corporations, Neil Harl Nov 1992

Single Class Of Stock In S Corporations, Neil Harl

Agricultural Law Digest

Almost from the day of enactment of Subchapter S of the Internal Revenue Code in 1958, the single class of stock requirement has generated questions that have led to extensive litigation, repeated attempts to address the issues by regulation and numerous rulings in an effort to resolve the issues involved. The major area of concern has been the line between debt securities and equity interests, particularly where the debt securities represented shareholder loans.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Nov 1992

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Safe Haven For Salvadorans In The Context Of Contemporary International Law--A Case Study In Equivocation, Todd Howland, Amy Beer, Tim Everett, Evangeline Nichols Ordaz Nov 1992

Safe Haven For Salvadorans In The Context Of Contemporary International Law--A Case Study In Equivocation, Todd Howland, Amy Beer, Tim Everett, Evangeline Nichols Ordaz

San Diego Law Review

This Article analyzes the basis for safe-haven programs for refugees fleeing war and civil strife under contemporary principles of international law. The authors trace the development of safe-haven programs in the United States and offer an analysis and critique of the Temporary Protected Status program created by the Immigration and Nationality Act of 1990. Focusing on the struggle to gain safe haven for refugees from El Salvador, the authors review the United States government's historical use of safe haven programs as a political tool. Finally, the Article looks at how other countries have responded to refugee crises and suggests ...


The Economics And Politics Of Emergency Health Care For The Poor: The Patient Dumping Dilemma, Maria O'Brien Hylton Nov 1992

The Economics And Politics Of Emergency Health Care For The Poor: The Patient Dumping Dilemma, Maria O'Brien Hylton

BYU Law Review

No abstract provided.


1992 Scholars And Artists Bibliography, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library Oct 1992

1992 Scholars And Artists Bibliography, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library

Scholars and Artists Bibliographies

This bibliography was created for the annual Friends of the Michael Schwartz Library Scholars and Artists Reception, recognizing scholarly and creative achievements of Cleveland State University faculty, staff and emeriti


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Oct 1992

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Preferred Stock And Special Use Valuation, Neil Harl Oct 1992

Preferred Stock And Special Use Valuation, Neil Harl

Agricultural Law Digest

The special use valuation statute clearly contemplates that land held by an entity should be eligible for special use valuation. However, regulations have not been issued providing guidance on the procedure for valuing land held by a corporation, partnership or trust even though the issuance of regulations was mandated in the statute, enacted in 1976. Other than for a Tax Court case holding that a corporation could not utilize special use valuation and at the same time claim a minority discount, until the issuance of a 1992 private letter ruling, estates have been forced to rely on the general guidance ...


Fax: Endorsement Of Bill Clinton, October 4, 1992, Edna Louise Saffy Oct 1992

Fax: Endorsement Of Bill Clinton, October 4, 1992, Edna Louise Saffy

Saffy Collection - All Textual Materials

A fax sent to members of the American Arab Institute providing the requested endorsement for Bill Clinton.


Resource Law Notes Newsletter, No. 26, Fall Issue, Sept. 1992, University Of Colorado Boulder. Natural Resources Law Center Oct 1992

Resource Law Notes Newsletter, No. 26, Fall Issue, Sept. 1992, University Of Colorado Boulder. Natural Resources Law Center

Resource Law Notes: The Newsletter of the Natural Resources Law Center (1984-2002)

No abstract provided.


A Symbolic Balanced Budget Amendment, Neal Devins Oct 1992

A Symbolic Balanced Budget Amendment, Neal Devins

Faculty Publications

No abstract provided.


Ethnic Identity And Constitutional Design For Africa, Alemante G. Selassie Oct 1992

Ethnic Identity And Constitutional Design For Africa, Alemante G. Selassie

Faculty Publications

No abstract provided.


The Older Population In Massachusetts, 1980-1990, Gerontology Institute, University Of Massachusetts Boston Oct 1992

The Older Population In Massachusetts, 1980-1990, Gerontology Institute, University Of Massachusetts Boston

Gerontology Institute Publications

Massachusetts and the nation are aging! People 65 and older are growing in numbers more rapidly than other younger segments of the population, and the unprecedented growth of this group has created new demands on and new opportunities for every major sector of American life. But if we are to make constructive plans for an aging society, we must have sound information on the major changes in the make-up of the population.

This report shows how the older populations in Massachusetts and in the United States have changed in the decade between 1980 and 1990. It is designed to serve ...


Constitutionalism, Democracy And Foreign Affairs, Louis Henkin Oct 1992

Constitutionalism, Democracy And Foreign Affairs, Louis Henkin

Indiana Law Journal

No abstract provided.


Elements Of Liberal Equality: Introduction To Kirp, Hochschild, And Strauss, Lawrence C. Becker Oct 1992

Elements Of Liberal Equality: Introduction To Kirp, Hochschild, And Strauss, Lawrence C. Becker

William & Mary Law Review

No abstract provided.


Santa Clara Magazine, Volume 35 Number 1, Fall 1992, Santa Clara University Oct 1992

Santa Clara Magazine, Volume 35 Number 1, Fall 1992, Santa Clara University

Santa Clara Magazine

11 - SENIOR SEMINAR Elderhostel brings a different kind of student to Santa Clara. By Christine Spielberger '69

14 - DAYS RICH WITH EMPTINESS A noted Catholic writer reflects on his annual retreat to a Trappist abbey, a respite from the daily stress of getting and spending. In a related article, he discusses "The Inner Experience," an unpublished book by Thomas Merton that examines the modern contemplative lifestyle. By Mitch Finley '73

22 - WHAT'S WRONG WITH THIS PICTURE? The image of an all -male Senate committee weighing the merits of Anita Hill 's charges against Clarence Thomas spurred a group of ...


Resale Of Land Purchased Under Installment Obligation, Neil Harl Sep 1992

Resale Of Land Purchased Under Installment Obligation, Neil Harl

Agricultural Law Digest

For decades, taxpayers have tried various strategies for selling land, qualifying the transaction for installment reporting of the gain with the land then resold to a third party for cash. Often, the initial transaction involved related parties with the resale typically made to a developer who paid cash and received title to the property. The result of the two stage transaction, if successful, was to have the initial buyer in possession of the full purchase price with the initial buyer making payments to the initial seller who reports the gain over the period of the installment obligation.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Sep 1992

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


General Asset Account Depreciation, Agricultural Law Digest Sep 1992

General Asset Account Depreciation, Agricultural Law Digest

Agricultural Law Digest

The IRS has issued proposed regulations which simplify the computation of depreciation by allowing taxpayers to group assets in one or more general asset accounts with the assets in any particular asset account depreciated as a single asset. The regulations apply to assets placed in service in taxable years ending on or after the date of publication of the final regulation. For prior taxable years, the IRS indicated that it will allow use of any reasonable method that clearly reflects income and is consistently applied to the general asset accounts.


The Cost Of Home Ownership In Vermont, 1975-1990, Arthur G. Woolf Sep 1992

The Cost Of Home Ownership In Vermont, 1975-1990, Arthur G. Woolf

New England Journal of Public Policy

Housing prices in Vermont, like those in the other New England states, shot up dramatically during the economic boom of the 1980s. This article investigates the causes of that price increase and focuses on the cost of home ownership in Vermont in the years 1975 to 1990. Cost of home ownership is defined as the percentage of family income needed to finance an average-price home. Although prices skyrocketed during the 1980s, the actual cost of home ownership as a percentage of income was about 15 percent greater in 1990 than it was during the mid-1970s. Housing price increases are expected ...


Transfer Of Residence With Continued Occupancy, Neil Harl Sep 1992

Transfer Of Residence With Continued Occupancy, Neil Harl

Agricultural Law Digest

The rule has been well established that a transfer of a residence to a spouse with occupancy by the transferring spouse until death, would not result in inclusion of the value of the residence in the transferor's gross estate under a theory of a retained life estate. The courts have consistently required proof of at least an implied agreement between the husband and wife (assuming the transferring spouse continued occupancy) before that spouse is held to have retained possession or enjoyment so as to require inclusion of the residence in the gross estate. If the transferor is to prevail ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Sep 1992

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Author Index To Volume Three, Risk Editorial Board Sep 1992

Author Index To Volume Three, Risk Editorial Board

RISK: Health, Safety & Environment (1990-2002)

Index by author to all articles published in Volume Three (1992) of the journal Risk: Issues in Health and Safety.


Table Of Contents, Volume Three, Number Four, Fall 1992, Risk Editorial Board Sep 1992

Table Of Contents, Volume Three, Number Four, Fall 1992, Risk Editorial Board

RISK: Health, Safety & Environment (1990-2002)

Table of contents for the journal Risk: Issues in Health & Safety (ISSN: 1073-8673).


Using Risk On Disk, Risk Editorial Board Sep 1992

Using Risk On Disk, Risk Editorial Board

RISK: Health, Safety & Environment (1990-2002)

Short announcement from Volume 3 (1992) stating that computer access to Risk is available on 3.5 inch floppy disks. The announcement describes how to search the computerized volumes and recommends some search applications that can be used to search the computerized content.


Title Index To Volume Three, Risk Editorial Board Sep 1992

Title Index To Volume Three, Risk Editorial Board

RISK: Health, Safety & Environment (1990-2002)

Title index to all articles published in Volume Three (1992) of the journal Risk: Issues in Health and Safety.