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Articles 1 - 13 of 13
Full-Text Articles in Tax Law
La Cesión De Derechos En El Código Civil Peruano, Edward Ivan Cueva
La Cesión De Derechos En El Código Civil Peruano, Edward Ivan Cueva
Edward Ivan Cueva
La Cesión de Derechos en el Código Civil Peruano
Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Bruno L. Costantini García
Memorias del Segundo Congreso Nacional de Organismos Públicos Autónomos. "Autonomía, Profesionalización, Control y Transparencia"
Algunos Apuntes En Torno A La Prescripción Extintiva Y La Caducidad, Edward Ivan Cueva
Algunos Apuntes En Torno A La Prescripción Extintiva Y La Caducidad, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
Boxing Out The Big Box Retailers: The Legal And Social Impact Of Big Box Living Wage Legislation, 40 J. Marshall L. Rev. 1339 (2007), Christine Niemczyk
Boxing Out The Big Box Retailers: The Legal And Social Impact Of Big Box Living Wage Legislation, 40 J. Marshall L. Rev. 1339 (2007), Christine Niemczyk
UIC Law Review
No abstract provided.
The Pension Protection Act Of 2006: An Overview Of Sweeping Changes In The Law Governing Retirement Plans, 40 J. Marshall L. Rev. 843 (2007), Craig C. Martin, Joshua Rafsky
The Pension Protection Act Of 2006: An Overview Of Sweeping Changes In The Law Governing Retirement Plans, 40 J. Marshall L. Rev. 843 (2007), Craig C. Martin, Joshua Rafsky
UIC Law Review
No abstract provided.
Book Review: The Battle For Social Security: From Fdr's Vision To Bush's Gamble, Nancy J. Altman, 40 J. Marshall L. Rev. 909 (2007), Kathryn L. Moore
Book Review: The Battle For Social Security: From Fdr's Vision To Bush's Gamble, Nancy J. Altman, 40 J. Marshall L. Rev. 909 (2007), Kathryn L. Moore
UIC Law Review
No abstract provided.
Who Is Entitled To Survivor Benefits From Erisa Plans?, 40 J. Marshall L. Rev. 919 (2007), Albert Feuer
Who Is Entitled To Survivor Benefits From Erisa Plans?, 40 J. Marshall L. Rev. 919 (2007), Albert Feuer
UIC Law Review
No abstract provided.
Foreword, 40 J. Marshall L. Rev. Xix (2007), Kathryn L. Moore
Foreword, 40 J. Marshall L. Rev. Xix (2007), Kathryn L. Moore
UIC Law Review
No abstract provided.
The Past, Present And Future Of Health Care Reform: Can It Happen?, 40 J. Marshall L. Rev. 767 (2007), David Pratt
The Past, Present And Future Of Health Care Reform: Can It Happen?, 40 J. Marshall L. Rev. 767 (2007), David Pratt
UIC Law Review
No abstract provided.
Much Ado About The Meaning Of "Benefit Accrual": The Issue Of Age Discrimination In Hybrid Cash Balance Plan Qualification Is Dying But Not Yet Dead, 40 J. Marshall L. Rev. 867 (2007), Barry Kozak, Joshua Waldbeser
Much Ado About The Meaning Of "Benefit Accrual": The Issue Of Age Discrimination In Hybrid Cash Balance Plan Qualification Is Dying But Not Yet Dead, 40 J. Marshall L. Rev. 867 (2007), Barry Kozak, Joshua Waldbeser
UIC Law Review
No abstract provided.
A Winner For The Windy City: A Comment In Support Of Establishing A Land-Based Casino In The City Of Chicago, 40 J. Marshall L. Rev. 1391 (2007), Ronald Neroda
UIC Law Review
No abstract provided.
Stapled Securities--"The Next Big Thing" For Income Trusts? Useful Lessons From The Us Experience With Stapled Shares, Reuven S. Avi-Yonah, Tim Edgar, Fadi Shaheen
Stapled Securities--"The Next Big Thing" For Income Trusts? Useful Lessons From The Us Experience With Stapled Shares, Reuven S. Avi-Yonah, Tim Edgar, Fadi Shaheen
Articles
The Department of Finance has introduced two separate sets of legislation that together attempt to limit demand in the income trust market (though with very different revenue consequences). However, neither the proposed legislation nor the existing Income Tax Act contains an equity recharacterization rule. Consequently, the tax results associated with the standard income trust and royalty trust structures can still be realized with direct holding structures, in which the use of a trust as a pooling mechanism is eliminated and investors hold directly a combination of high-yield junk debt and a specified number of shares of the issuer. Until now, …
Legislative Compromise And Tax Transition Policy, Michael Doran
Legislative Compromise And Tax Transition Policy, Michael Doran
Georgetown Law Faculty Publications and Other Works
The extensive literature on legal transitions has formed a general position in favor of establishing a governmental transition policy; the primary debate concerns whether the policy should be one of systematically mitigating or not mitigating transition losses. Arguments on both sides generally have assumed a sharp dichotomy between a substantive legal change and the transition treatment associated with the substantive change. Focusing on federal tax legislation, this article challenges that assumption and the normative conclusions that it supports.
Specifically, this article identifies compromise as an important component of the tax legislative process and argues that the ability to provide or …