Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Institution
- Keyword
-
- Taxation (3)
- Northern Illinois University Law Review (2)
- Securities and Exchange Commission (SEC) (2)
- Agency decisionmaking (1)
- Blue sky law (1)
-
- Civil litigation (1)
- Constitutional Law (1)
- Corporate Tax (1)
- Corporate deterrence (1)
- Corporate fines (1)
- Cost-benefit analysis (1)
- Criminal law (1)
- Criminal liability (1)
- Criminal misconduct (1)
- Criminal sanction (1)
- Double Taxation of Corporate Profit (1)
- Eauity fine (1)
- Economic Stimulus (1)
- Economics (1)
- Economy (1)
- Equity Investment (1)
- Exxon Corp. v. Wisconsin Department of Revenue (1)
- Income Tax Law (1)
- Incorporation (1)
- Law and economics (1)
- Leases (1)
- Mandates (1)
- Mobil Oil Corp.v. Commissioner of Taxes (1)
- Model Business Corporation Act (1)
- Partnerships (1)
Articles 1 - 16 of 16
Full-Text Articles in Business Organizations Law
Professional Corporations - Practical Problems And Solutions, K. Maxwell Dale
Professional Corporations - Practical Problems And Solutions, K. Maxwell Dale
William & Mary Annual Tax Conference
No abstract provided.
Equipment Leasing, Robert S. Parker Jr.
Equipment Leasing, Robert S. Parker Jr.
William & Mary Annual Tax Conference
No abstract provided.
Partnerships And At Risk Problems, Stefan F. Tucker
Partnerships And At Risk Problems, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein
State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein
Scholarly Works
The state tax field is experiencing a renaissance of sorts. The Supreme court has displayed a renewed interest in the area, handing down an unusual number of significant decisions addressed to the constitutional restraints on state tax power. State courts have exhibited a similar revival of interest in these problems through an outpouring of uncharacteristically thoughtful opinions concerning state taxation of multistate and multinational enterprise. Congress, whose concern with state taxation of interstate and foreign commerce has been sporadic, is again considering legislation that would limit state taxing authority in these domains. Even the executive branch, which seldom intervenes in …
State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein
State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein
Scholarly Works
The state tax field is enjoying a renaissance of sorts. The Supreme Court has displayed a renewed interest in the area, handing down an unusual number of significant decisions addressed to the constitutional restraints on state tax power. State courts have exhibited a similar revival of interest in these problems through an out-pouring of uncharacteristically thoughtful opinions concerning state taxation of multistate and multinational enterprise. Congress, whose concern with state taxation of interstate and foreign commerce has been sporadic, is again considering legislation that would limit state taxing authority in these domains.
Even the executive branch, which seldom intervenes in …
Incorporation And The Securities Acts, Daniel T. Murphy
Incorporation And The Securities Acts, Daniel T. Murphy
Law Faculty Publications
ATTORNEYS, when advising clients regarding the advantages and disadvantages of incorporating a business, must carefully consider the applicability of the securities laws, state and federal, to the venture from its inception. If a business were run as a proprietorship or a general partnership, the principals could dispose of their interests in the business without consideration of the securities laws. The issuance of stock by a corporation to such individuals in exchange for cash or their interests in the business triggers the application of both state and federal securities laws. More importantly, however, the attorney must recognize that these statutes will …
Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood
Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood
Faculty Works
On October 22, 1979, Representative Al Ullman, Chairman of the House Ways and Means Committee, introduced H.R. 5665, the Tax Restructuring Act of 1979. Representative Ullman proclaimed the bill, which contains a ten percent value-added tax, as the "largest adjustment in U.S. taxation since 1913." In his statement accompanying the introduction of H.R. 5665, Chairman Ullman states that the overall purpose for the imposition of a value-added tax coupled with reductions in social security and income taxes, is to correct major flaws in the United States economy-namely double digit inflation, declining productivity, inadequate capital formation, and lagging competition with foreign …
Glass-Steagall: Some Critical Reflections, Roberta S. Karmel
Glass-Steagall: Some Critical Reflections, Roberta S. Karmel
Faculty Scholarship
No abstract provided.
An Identity Crisis For The Corporate Lawyer, Roberta S. Karmel
An Identity Crisis For The Corporate Lawyer, Roberta S. Karmel
Faculty Scholarship
No abstract provided.
Transfers Of Partnership Interests And Optional Adjustments To Basis, Donald J. Weidner
Transfers Of Partnership Interests And Optional Adjustments To Basis, Donald J. Weidner
Scholarly Publications
In 1954, Congress enacted the first comprehensive statutory treatment of partners and partnerships in an attempt to clarify and simplify an area of the law it considered strikingly confused. A quarter of a century later, much confusion and complexity continues and must be dealt with by practitioners who do not have the luxury of specializing in tax, much less in partnership tax. The rules on optional adjustments to basis are particularly perplexing to many attorneys because they involve the accounting function, often foreign to the lawyer's training and talents, and often performed with heavy reliance on another profession. The two …
Redemption Of Stock Under The Model Business Corporations Act And The Virginia Stock Corporation Act, Daniel T. Murphy
Redemption Of Stock Under The Model Business Corporations Act And The Virginia Stock Corporation Act, Daniel T. Murphy
Law Faculty Publications
The Model Business Corporation Act (hereinafter the "Model Act") has been in existence for more than twenty-five years, and has served as the paradigm for the revised corporation statutes of approximately twenty-five states, including Virginia. Despite its age, certain of its provisions have been infrequently applied and interpreted in judicial opinions. One such set of provisions is that dealing with a corporation's right to redeem shares of its stock. The purpose of this article is to analyze the Model Act's provisions regarding the redemption of shares; and to review, in contrast thereto, the relevant provisions of the Virginia stock corporation …
Rebuttal: The Individual Or The Firm? Focusing The Threat Of Criminal Liability, John C. Coffee Jr.
Rebuttal: The Individual Or The Firm? Focusing The Threat Of Criminal Liability, John C. Coffee Jr.
Faculty Scholarship
I cannot disagree with much of what Mr. Crane has said in his very articulate presentation. One must be careful about trying to prove too much. I have not argued against individual criminal liability, but I do not believe we can rely on it exclusively. Let me therefore confine my reply to this question and to Mr. Crane's criticisms of my equity fine proposal.
Corporate Officers Beware - Your Signature On A Negotiable Instrument May Be Hazardous To Your Economic Health, Tom Holland
Corporate Officers Beware - Your Signature On A Negotiable Instrument May Be Hazardous To Your Economic Health, Tom Holland
Articles, Chapters in Books and Other Contributions to Scholarly Works
No abstract provided.
Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris
Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris
Faculty Scholarship
The more one reads about our economy, the more one is baffled and alarmed. Permanent solutions to economic problems are elusive. Treating one financial malaise often aggravates another sector of the economy, necessitating a delicate balancing of conflicting interests. Furthermore, the problems are complicated by the constant influence of foreign forces. Nevertheless, most economists agree that any solution will require enormous funding. Unfortunately, the public has little, if any, confidence in our tax system. Indeed, some tax laws and proposals have been referred to as "obscene" and a "disgrace to the human race." Few quarrel with the aptness of such …
An Inadequate Basis For Health, Safety, And Environmental Regulatory Decisionmaking, Michael S. Baram
An Inadequate Basis For Health, Safety, And Environmental Regulatory Decisionmaking, Michael S. Baram
Faculty Scholarship
The use of cost-benefit analysis in agency decisionmaking has been hailed as the cure for numerous dissatisfactions with governmental regulation. Using this form of economic analysis arguably promotes rational decisionmaking and prevents health, safety, and environmental regulations from having inflationary and other adverse economic impacts. Closer analysis, however, reveals that the cost-benefit approach to regulatory decisionmaking suffers from major methodological limitations and institutional abuses. In practice, regulatory uses of cost-benefit analysis stifle and obstruct the achievement of legislated health, safety, and environmental goals.
This Article critically reviews the methodological limitations of cost-benefit analysis, current agency uses of cost-benefit analysis under …
Making The Punishment Fit The Corporation: The Problem Of Finding An Optimal Corporation Criminal Sanction, John C. Coffee Jr.
Making The Punishment Fit The Corporation: The Problem Of Finding An Optimal Corporation Criminal Sanction, John C. Coffee Jr.
Faculty Scholarship
To be "present at the creation," in Dean Acheson's felicitous phrase, is always an honor. In addition, to be present at the commencement of what I expect will be a sustained and fruitful tradition at this law school, namely, the Governor Thompson Lectureship, is a second honor. Finally, let me express my thanks to Dean Bainbridge for a third honor: the compliment implicit in the 2 to 1 odds he has arranged today. Both Norval Morris and Mark Crane are men with distinguished careers in quite different fields of the law. If I am confident of one thing today, it …