Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Business Organizations Law (10)
- Tax Law (8)
- Legal Profession (4)
- Accounting Law (3)
- Organizations Law (3)
-
- Property Law and Real Estate (3)
- Taxation-Federal (3)
- Administrative Law (2)
- Admiralty (2)
- Agency (2)
- Agriculture Law (2)
- Air and Space Law (2)
- Animal Law (2)
- Antitrust and Trade Regulation (2)
- Banking and Finance Law (2)
- Bankruptcy Law (2)
- Civil Law (2)
- Civil Rights and Discrimination (2)
- Commercial Law (2)
- Communications Law (2)
- Comparative and Foreign Law (2)
- Computer Law (2)
- Conflict of Laws (2)
- Constitutional Law (2)
- Consumer Protection Law (2)
- Contracts (2)
- Courts (2)
- Criminal Law (2)
- Criminal Procedure (2)
- Institution
- Publication
- Publication Type
Articles 1 - 11 of 11
Full-Text Articles in Law
Partnership Tax Allocation Provisions, Brian J. O'Connor
Partnership Tax Allocation Provisions, Brian J. O'Connor
William & Mary Annual Tax Conference
No abstract provided.
Tax Considerations Of Transfers To And Distributions From The C Or S Corporation, C. Wells Hall Iii
Tax Considerations Of Transfers To And Distributions From The C Or S Corporation, C. Wells Hall Iii
William & Mary Annual Tax Conference
No abstract provided.
Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales, Andrea M. Whiteway
Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Fiction, Form And Substance In Subchapter K -- Approaching Partnership Mergers, Divisions And Incorporations, Heather M. Field
Fiction, Form And Substance In Subchapter K -- Approaching Partnership Mergers, Divisions And Incorporations, Heather M. Field
ExpressO
The tax consequences of substantively equivalent partnership mergers, divisions and incorporations can vary dramatically depending on the form of the transaction. This disparate treatment arises because the tax analysis of these partnership transactions inconsistently adheres to the “form” of the transaction and limits the use of legal “fictions”. This part-form, part-fiction approach distorts parties’ incentives about whether and how to undertake such transactions and can make the transactions less efficient, all without materially advancing other policy goals. This result is exacerbated by non-tax business exigencies that restrict parties’ abilities to implement certain transaction forms and by the increase in “formless” …
Bond Repudiation, Tax Codes, The Appropriations Process And Restitution Post-Eminent Domain Reform, John H. Ryskamp
Bond Repudiation, Tax Codes, The Appropriations Process And Restitution Post-Eminent Domain Reform, John H. Ryskamp
ExpressO
This brief comment suggests where the anti-eminent domain movement might be heading next.
The Partnership: Preserving Capital Gains On Real Estate Investments, Charles E. Mcwilliams
The Partnership: Preserving Capital Gains On Real Estate Investments, Charles E. Mcwilliams
ExpressO
This paper considers the use of partnerships as an effective tool for preserving capital gains on real estate investments. For tax purposes, the Internal Revenue Service generally treats a limited liability company as a partnership. This form of organization is widely used for real estate investments, and by taking a few simple precautions an LLC may ensure that any gain on its investments in undeveloped real property will be treated as capital gains. Such treatment may reduce the LLC’s tax costs substantially.
The Fifth Circuit developed a framework that has proven invaluable for analyzing the activity of the LLC to …
The Power Of Law Firm Partnership: Why Dominant Rainmakers Will Impede The Immediate, Widespread Implementation Of An Autocratic Management Structure, Matthew Scott Winings
The Power Of Law Firm Partnership: Why Dominant Rainmakers Will Impede The Immediate, Widespread Implementation Of An Autocratic Management Structure, Matthew Scott Winings
ExpressO
Consultants and commentators have suggested that law firms would benefit from the implementation of effective business management practices. Specifically, a number of observers maintain that the partnership model by which virtually all law firms operate is outdated and inefficient. To alleviate this inefficiency, commentators claim that law firms could experience tremendous gains through the adoption of a corporate management model. Although the proposals advanced by observers differ slightly, the basic premise of the suggested solutions requires law firms to replace (or at least modify) their partnerships with a rational management structure in favor of a centralized leader who can best …
Redemptions Of Partnership Interests And Divisions Of Partnerships, Andrea M. Whiteway
Redemptions Of Partnership Interests And Divisions Of Partnerships, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Towards Equity And Efficiency In Partnership Allocations, Darryll K. Jones
Towards Equity And Efficiency In Partnership Allocations, Darryll K. Jones
Journal Publications
The primary goal of any tax system is to raise sufficient revenue for government. More precisely, taxation is the means by which government supplies necessary things not available from the private market. Taxation allows society to cure distributional imperfections in the market. It is appropriate, therefore, only to the extent that the market cannot provide goods and services for which there is public demand; if private markets equitably supplied food, shelter, health care, education, and common defense, taxes could be greatly reduced if not completely eliminated. The revenue raising goal is thwarted to the extent the taxing system is either …
An Empirical Study Of Single-Tier Versus Two-Tier Partnerships In The Am Law 200, William D. Henderson
An Empirical Study Of Single-Tier Versus Two-Tier Partnerships In The Am Law 200, William D. Henderson
Articles by Maurer Faculty
During the last decade, many of the nation's largest law firms have converted from single-tier to two-tier (or multi-tier) partnerships. A two-tier firm contains separate tracks for equity and nonequity partner. The equity tier typically controls the firm and enjoys a larger per capita share of the firm's profits. At present, two-tier partnerships make up 80 percent of Am Law 200. The conventional explanation for the growth of the two-tier system (or, conversely, the abandonment of the single-tier) is that it produces higher profits per equity partner (PPP), thus solidifying the prestige of the firm and improving its ability to …