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- Securities Regulation (5)
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Articles 1 - 10 of 10
Full-Text Articles in Securities Law
Securities Investor Protection Corporation V. Barbour, Lewis F. Powell Jr.
Securities Investor Protection Corporation V. Barbour, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Rondeau V. Mosinee Paper Corp., Lewis F. Powell Jr.
Rondeau V. Mosinee Paper Corp., Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Blue Chip Stamps V. Manor Drug Stores, Lewis F. Powell Jr.
Blue Chip Stamps V. Manor Drug Stores, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Gordon V. New York Stock Exchange, Inc. (Nyse), Lewis F. Powell Jr.
Gordon V. New York Stock Exchange, Inc. (Nyse), Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
United States V. National Association Of Securities Dealers, Inc., Lewis F. Powell Jr.
United States V. National Association Of Securities Dealers, Inc., Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
United Housing Foundation V. Forman, Lewis F. Powell Jr.
United Housing Foundation V. Forman, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Taking Stock Of The Court's Jurisdiction In A Sipa Liquidation, Roberta S. Karmel, Jeffery M. Weissman
Taking Stock Of The Court's Jurisdiction In A Sipa Liquidation, Roberta S. Karmel, Jeffery M. Weissman
Faculty Scholarship
No abstract provided.
Intrastate Offerings Under Rule 147, J. William Hicks
Intrastate Offerings Under Rule 147, J. William Hicks
Articles by Maurer Faculty
No abstract provided.
Taxing Stock Dividends And Economic Theory, Stephen B. Cohen
Taxing Stock Dividends And Economic Theory, Stephen B. Cohen
Georgetown Law Faculty Publications and Other Works
Since 1936, the Internal Revenue Code has treated elective stock dividends on common stock, which are taxed on receipt as shareholder ordinary income gain, differently from pro rata stock dividends on common, which are received tax-free. This difference in treatment was reenacted in Section 305 of the 1954 Code; and while the Tax Reform Act of 1969 changed many details of stock dividend taxation, the basic distinction between elective and pro rata stock dividends was, if anything, reinforced. The major purpose of the 1969 amendments to Section 305 was to impose a shareholder ordinary income tax on transactions with the …
Preparation Of Securities Act Registration Statements And Reports: Meeting The Obligation To Provide A Basis For Appraising The Prospective Impact Of Historical Financial Information, Lawrence Lederman
Articles & Chapters
No abstract provided.