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Articles 1 - 23 of 23
Full-Text Articles in Tax Law
Choice Of Business Entity, C. Wells Hall Iii
Choice Of Business Entity, C. Wells Hall Iii
William & Mary Annual Tax Conference
No abstract provided.
Corporate Tax Update, Andrew F. Gordon, Lisa M. Zarlenga
Corporate Tax Update, Andrew F. Gordon, Lisa M. Zarlenga
William & Mary Annual Tax Conference
No abstract provided.
Walking On Thin Ice: Does The Revenue Procedure 2013-13 Signify The Demise Of Leveraged Spin-Offs?, Natalia Caruso
Walking On Thin Ice: Does The Revenue Procedure 2013-13 Signify The Demise Of Leveraged Spin-Offs?, Natalia Caruso
William & Mary Business Law Review
Corporate taxpayers, when weighing leveraged spin-off transactions, have long relied on the comfort of Internal Revenue Service rulings to “bless” the deals. These transactions, when structured properly, are not subject to tax under section 355 of the Internal Revenue Code (“I.R.C.”) and can potentially provide great monetizing opportunities to public companies. Recent developments in the Internal Revenue Service’s ruling policy, however, removed the safety blanket companies had relied upon, as the Internal Revenue Service announced its decision to cease the issuance of the rulings addressing the deals’ qualification for tax-free treatment.
This Note will examine the history and the complex …
Something Old, Something New: Structuring And Restructuring Deals In 2013 (And Beyond), Stephen L. Owen
Something Old, Something New: Structuring And Restructuring Deals In 2013 (And Beyond), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Tax Due Diligence, Warranties And Indemnification In Connection With Business Acquisitions Of Private Companies: Selected Topics, Jerald David August
Tax Due Diligence, Warranties And Indemnification In Connection With Business Acquisitions Of Private Companies: Selected Topics, Jerald David August
William & Mary Annual Tax Conference
No abstract provided.
Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets, Thomas P. Rohman, Stephen L. Owen
Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets, Thomas P. Rohman, Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets (Related Articles), Stephen L. Owen
Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets (Related Articles), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
State Challenges To Related Party Transactions, D. French Slaughter Iii
State Challenges To Related Party Transactions, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Corporate Tax Policy For The Twenty-First Century: Integration And Redeeming Social Value, Glenn E. Coven
Corporate Tax Policy For The Twenty-First Century: Integration And Redeeming Social Value, Glenn E. Coven
Faculty Publications
No abstract provided.
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.
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.
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.
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.
Conversion Of Regular Corporation To Pass-Through Entity, Peter L. Faber
Conversion Of Regular Corporation To Pass-Through Entity, Peter L. Faber
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entity: C Corporation Versus Pass Through Entities, Gail Levin Richmond
Choice Of Entity: C Corporation Versus Pass Through Entities, Gail Levin Richmond
William & Mary Annual Tax Conference
No abstract provided.
Corporate Tax Changes In The 1986 Tax Reform Act, Richard E. May
Corporate Tax Changes In The 1986 Tax Reform Act, Richard E. May
William & Mary Annual Tax Conference
No abstract provided.
Selected Current Developments In Subchapter C, Donald V. Moorehead
Selected Current Developments In Subchapter C, Donald V. Moorehead
William & Mary Annual Tax Conference
No abstract provided.
Planning For Disadvantaged Corporations, Paul Broderick
Planning For Disadvantaged Corporations, Paul Broderick
William & Mary Annual Tax Conference
No abstract provided.
The Taxation Of Reinvested Corporate Earnings, Richard L. Doernberg
The Taxation Of Reinvested Corporate Earnings, Richard L. Doernberg
William & Mary Law Review
No abstract provided.
Capital Expenditures: A Result In Search Of A Rationale, John W. Lee, Nina R. Murphy
Capital Expenditures: A Result In Search Of A Rationale, John W. Lee, Nina R. Murphy
Faculty Publications
No abstract provided.
Reincorporation And Related Problems, B. Roland Freasier Jr.
Reincorporation And Related Problems, B. Roland Freasier Jr.
William & Mary Annual Tax Conference
No abstract provided.
Initial Decisions Confronting The New Corporation, Don W. Llewellyn
Initial Decisions Confronting The New Corporation, Don W. Llewellyn
William & Mary Annual Tax Conference
No abstract provided.
Miscellaneous Procedural Problems, Charles M. Davison Jr.
Miscellaneous Procedural Problems, Charles M. Davison Jr.
William & Mary Annual Tax Conference
No abstract provided.