Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

343705 Full-Text Articles 141366 Authors 114322391 Downloads 343 Institutions

All Articles in Law

Faceted Search

343705 full-text articles. Page 6 of 5997.

Res Extra Commercium And The Barriers Faced When Seeking The Repatriation And Return Of Potent Cultural Objects, Sara Gwendolyn Ross 2017 Seattle University School of Law

Res Extra Commercium And The Barriers Faced When Seeking The Repatriation And Return Of Potent Cultural Objects, Sara Gwendolyn Ross

American Indian Law Journal

No abstract provided.


The Pro Bono Collaborative Project Spotlight 05-23-2017, Roger Williams University School of Law 2017 Roger Williams University

The Pro Bono Collaborative Project Spotlight 05-23-2017, Roger Williams University School Of Law

Pro Bono Collaborative Staff Publications

No abstract provided.


Fragmented Wars: Multi-Territorial Military Operations Against Armed Groups, Noam Lubell 2017 University of Essex

Fragmented Wars: Multi-Territorial Military Operations Against Armed Groups, Noam Lubell

International Law Studies

Recent years have seen the emergence of significant legal debate surrounding the use of force against armed groups located in other States. With time, it has become clear that in many cases such operations are not confined to the territory of one other State, but expand to encompass multiple territories and often more than one armed group. This article examines multi-territorial conflicts with armed groups through the lens of several legal frameworks. Among other topics, it analyses the questions surrounding the extension of self-defense into multiple territories, the classification of the hostilities with the group and between involved States, the ...


Assessing The Influence Of Career-Linked Experiential Opportunities On The F-1 Undergraduate Student Enrollment Decision-Making Process, Harrison Fuerst 2017 SIT Graduate Institute

Assessing The Influence Of Career-Linked Experiential Opportunities On The F-1 Undergraduate Student Enrollment Decision-Making Process, Harrison Fuerst

Capstone Collection

International mobility efforts in the United States have garnered increased attention and funding in recent years, with such government-led initiatives as Generation Study Abroad and 100,000 Strong driving up inbound and outbound student numbers. Recent inbound mobility reports from the Institute of International Education show double-digit percentage increases in international student enrollment. Other countries also experiencing an influx of international students continue to research these trends to shape their own education strategies. Research conducted by the International Education Association of Australia points specifically to hands-on professional experience and enhanced employability as key factors important to Australia’s international student ...


Transfer Of Residence With Continued Occupancy, Neil Harl 2017 Selected Works

Transfer Of Residence With Continued Occupancy, Neil Harl

Neil E. Harl

The rule has been well established that a transfer of a residence to a spouse with occupancy by the transferring spouse until death, would not result in inclusion of the value of the residence in the transferor's gross estate under a theory of a retained life estate. The courts have consistently required proof of at least an implied agreement between the husband and wife (assuming the transferring spouse continued occupancy) before that spouse is held to have retained possession or enjoyment so as to require inclusion of the residence in the gross estate. If the transferor is to prevail ...


When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl 2017 Selected Works

When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl

Neil E. Harl

As was noted in the March 30, 1990 issue of Agricultural Law Digest, whether discharge of indebtedness occurs for debtors in bankruptcy depends upon the chapter of the Bankruptcy Code. For Chapter 12 debtors, discharge of indebtedness takes place upon completion of payments under the plan. For debtors not in bankruptcy, the rules for when discharge of indebtedness take place are different and the consequences are also quite different.


Single Class Of Stock In S Corporations, Neil Harl 2017 Selected Works

Single Class Of Stock In S Corporations, Neil Harl

Neil E. Harl

Almost from the day of enactment of Subchapter S of the Internal Revenue Code in 1958, the single class of stock requirement has generated questions that have led to extensive litigation, repeated attempts to address the issues by regulation and numerous rulings in an effort to resolve the issues involved. The major area of concern has been the line between debt securities and equity interests, particularly where the debt securities represented shareholder loans.


Gifts Of Grain And Other Farm Commodities, Neil E. Harl 2017 Iowa State University

Gifts Of Grain And Other Farm Commodities, Neil E. Harl

Neil E. Harl

The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of business (such as grain or market livestock) usually produces ordinary income. That rule has encouraged gifts of grain and other farm commodities to spouses, children, grandchildren or other family members who are not considered to be holding the gift property for sale to customers. The outcome is capital asset treatment for gains and avoidance of liability for self-employment tax.


Earnings After Retirement, Neil E. Harl 2017 Iowa State University

Earnings After Retirement, Neil E. Harl

Neil E. Harl

Many farmers, approaching retirement, must make important decisions on — (1) the nature of their relationship to the farm business in retirement, (2) the extent of their personal involvement in business operations, and (3) the timing and manner of disposition of their inventory of crops and livestock during the retirement years.


Leasing Personal Property, Neil Harl 2017 Selected Works

Leasing Personal Property, Neil Harl

Neil E. Harl

Appearance of the note on Part I of the 1992 edition of Schedule E, Form 1040, that taxpayers are to "report income and expense from the rental of personal property on Schedule C or C-EZ" has raised concerns about the proper reporting of rentals from personal property such as farm machinery rented after retirement to children or others. Several high profile audits in which examining agents have taken a relatively aggressive stance on the issue have added to the concerns.


Resale Of Land Purchased Under Installment Obligation, Neil Harl 2017 Selected Works

Resale Of Land Purchased Under Installment Obligation, Neil Harl

Neil E. Harl

For decades, taxpayers have tried various strategies for selling land, qualifying the transaction for installment reporting of the gain with the land then resold to a third party for cash. Often, the initial transaction involved related parties with the resale typically made to a developer who paid cash and received title to the property. The result of the two stage transaction, if successful, was to have the initial buyer in possession of the full purchase price with the initial buyer making payments to the initial seller who reports the gain over the period of the installment obligation.


Deferred Payment Sales: Amt Liability, Neil E. Harl 2017 Iowa State University

Deferred Payment Sales: Amt Liability, Neil E. Harl

Neil E. Harl

Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale of grain and livestock, questions have been raised regarding the continuing availability of the deferred payment procedure established by cases and rulings. In recent years, the importance of the question of whether both procedures can be used has been magnified by the 1986 enactment subjecting installment sales of inventory property to potential liability for alternative minimum tax.6 A recent IRS technical advice memorandum (TAM) has provided some insight to the IRS national office position on the two issues — (1) are installment sales of inventory ...


Preferred Stock And Special Use Valuation, Neil Harl 2017 Selected Works

Preferred Stock And Special Use Valuation, Neil Harl

Neil E. Harl

The special use valuation statute clearly contemplates that land held by an entity should be eligible for special use valuation. However, regulations have not been issued providing guidance on the procedure for valuing land held by a corporation, partnership or trust even though the issuance of regulations was mandated in the statute, enacted in 1976. Other than for a Tax Court case holding that a corporation could not utilize special use valuation and at the same time claim a minority discount, until the issuance of a 1992 private letter ruling, estates have been forced to rely on the general guidance ...


Violence Taxes: New Way To Recoup And Prevent The Costs Of Gun Violence? Or New Method To Destroy Business And Competitiveness?, Joseph R. Buoscio Jr. 2017 DePaul University

Violence Taxes: New Way To Recoup And Prevent The Costs Of Gun Violence? Or New Method To Destroy Business And Competitiveness?, Joseph R. Buoscio Jr.

DePaul Business and Commercial Law Journal

No abstract provided.


In Retrospect Of 40 Years, Another Look At Andrews' Personal Deductions Argument: A Comparison Of Charitable Contributions And Child-Care Expenses, Limor Riza 2017 University of Haifa, Israel

In Retrospect Of 40 Years, Another Look At Andrews' Personal Deductions Argument: A Comparison Of Charitable Contributions And Child-Care Expenses, Limor Riza

DePaul Business and Commercial Law Journal

No abstract provided.


The Centralization Of The Banking Industry: Dodd-Frank's Impact On Community Banks And The Need For Both Regulatory Relief And An Overhaul Of The Current Framework, Bryce W. Newell 2017 DePaul University

The Centralization Of The Banking Industry: Dodd-Frank's Impact On Community Banks And The Need For Both Regulatory Relief And An Overhaul Of The Current Framework, Bryce W. Newell

DePaul Business and Commercial Law Journal

No abstract provided.


Halliburton Ii: A Missed Opportunity To Right The Wrong In Rule 10b-5 Based Class Actions, Erich L. Schmitz 2017 DePaul University

Halliburton Ii: A Missed Opportunity To Right The Wrong In Rule 10b-5 Based Class Actions, Erich L. Schmitz

DePaul Business and Commercial Law Journal

No abstract provided.


Continuing Conundrum Of Mistakes: Where The Dodd-Frank Act Went Wrong, Shipra Mehta 2017 DePaul University

Continuing Conundrum Of Mistakes: Where The Dodd-Frank Act Went Wrong, Shipra Mehta

DePaul Business and Commercial Law Journal

No abstract provided.


Three Cheers For Three Tiers: Why The Three-Tier System Maintains Its Legal Validity And Social Benefits After Granholm, Roni Elias 2017 DePaul University

Three Cheers For Three Tiers: Why The Three-Tier System Maintains Its Legal Validity And Social Benefits After Granholm, Roni Elias

DePaul Business and Commercial Law Journal

No abstract provided.


Investment-Environment Disputes: Challenges And Proposals, Mohamed F. Sweify 2017 DePaul University

Investment-Environment Disputes: Challenges And Proposals, Mohamed F. Sweify

DePaul Business and Commercial Law Journal

No abstract provided.


Digital Commons powered by bepress