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- Internal Revenue Code (5)
- Acquisitions and Mergers (3)
- Corporations (3)
- Closely Held Corporations (2)
- Corporate Reorganizations (2)
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- Corporate Taxes (2)
- Estate Freezing (2)
- Family-Owned Businesses (2)
- Like-Kind Exchanges (2)
- Partnerships (2)
- Tax Allocation (2)
- Taxation (2)
- Buy-Sell Agreements (1)
- Corporate Distributions (1)
- Disregarding Corporate Entity (1)
- Employee Benefits (1)
- Estate Planning (1)
- Executive Lending (1)
- General Utilities Doctrine (1)
- Intangible Assets (1)
- Internal Revenue Code 2036(C) (1)
- Qualified Benefits (1)
- Real Property Exchanges (1)
- Stockholders (1)
- Publication
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Articles 1 - 13 of 13
Full-Text Articles in Business Organizations Law
Recent Developments In The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.
Recent Developments In The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.
William & Mary Annual Tax Conference
No abstract provided.
A List Of Potential "Gotchas": Employee Benefit Plan Issues Where Business Structure Is Changed, Rebecca J. Miller
A List Of Potential "Gotchas": Employee Benefit Plan Issues Where Business Structure Is Changed, Rebecca J. Miller
William & Mary Annual Tax Conference
No abstract provided.
Corporate Divisions Under Section 355, Mark J. Silverman, Kevin M. Keyes
Corporate Divisions Under Section 355, Mark J. Silverman, Kevin M. Keyes
William & Mary Annual Tax Conference
No abstract provided.
Section 2036(C), Jere D. Mcgaffey
Section 2036(C), Jere D. Mcgaffey
William & Mary Annual Tax Conference
No abstract provided.
Effective Use Of Buy & Sell Agreements: Alternatives To The Traditional Buy & Sell Agreement, Myron E. Sildon
Effective Use Of Buy & Sell Agreements: Alternatives To The Traditional Buy & Sell Agreement, Myron E. Sildon
William & Mary Annual Tax Conference
No abstract provided.
Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr.
Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr.
William & Mary Annual Tax Conference
No abstract provided.
Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson
Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson
William & Mary Annual Tax Conference
No abstract provided.
Planning Considerations For Like-Kind Exchanges Involving Partnerships, Joseph G. Howe Iii
Planning Considerations For Like-Kind Exchanges Involving Partnerships, Joseph G. Howe Iii
William & Mary Annual Tax Conference
No abstract provided.
Valuation Freezes After The 1988 Act: The Impact Of Section 2036(C) On Closely Held Businesses, Karen C. Burke
Valuation Freezes After The 1988 Act: The Impact Of Section 2036(C) On Closely Held Businesses, Karen C. Burke
William & Mary Law Review
No abstract provided.
The Art Of Regulation Drafting: Structured Discretionary Justice Under Section 355, John W. Lee
The Art Of Regulation Drafting: Structured Discretionary Justice Under Section 355, John W. Lee
Faculty Publications
This article analyzes the 35-year evolution of the section 355 regulations from the perspectives of the jurisprudential dichotomy between general principles and detailed rules and administrative law theory as to agency discretion.
Reverse Piercing The Corporate Veil: Should Corporation Owners Have It Both Ways?, Michael J. Gaertner
Reverse Piercing The Corporate Veil: Should Corporation Owners Have It Both Ways?, Michael J. Gaertner
William & Mary Law Review
No abstract provided.
Executive Loans From Corporate Funds, Jayne W. Barnard
Executive Loans From Corporate Funds, Jayne W. Barnard
Faculty Publications
The author surveys the laws affecting loans made by a corporation to its executives, including the state loan enabling statutes, the applicable tax laws, and any disclosurerequirements. Also discussed is the applicability of Regulation G to loans made by a corporation to facilitate share purchases by its executives. Finally, the author enumerates the risks inherent in executive lending and makes suggestions for risk minimization.
Taxing Corporate Acquisitions: A Proposal For Mandatory Uniform Rules, Glenn E. Coven
Taxing Corporate Acquisitions: A Proposal For Mandatory Uniform Rules, Glenn E. Coven
Faculty Publications
No abstract provided.