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Securities Law Commons

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Articles 1 - 10 of 10

Full-Text Articles in Securities Law

Blue Chip Stamps V. Manor Drug Stores, Lewis F. Powell Jr. Oct 1974

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. Oct 1974

Gordon V. New York Stock Exchange, Inc. (Nyse), Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


Rondeau V. Mosinee Paper Corp., Lewis F. Powell Jr. Oct 1974

Rondeau V. Mosinee Paper Corp., Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


United Housing Foundation V. Forman, Lewis F. Powell Jr. Oct 1974

United Housing Foundation V. Forman, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


United States V. National Association Of Securities Dealers, Inc., Lewis F. Powell Jr. Oct 1974

United States V. National Association Of Securities Dealers, Inc., Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


Securities Investor Protection Corporation V. Barbour, Lewis F. Powell Jr. Oct 1974

Securities Investor Protection Corporation V. Barbour, 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 Jul 1974

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 Jan 1974

Intrastate Offerings Under Rule 147, J. William Hicks

Articles by Maurer Faculty

No abstract provided.


Taxing Stock Dividends And Economic Theory, Stephen B. Cohen Jan 1974

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 Jan 1974

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.