Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Corporations (5)
- Taxation (5)
- Internal Revenue Code (4)
- Small business (3)
- Accounting (2)
-
- Financing (2)
- Membership (2)
- Non-profit corporations (2)
- Personal holding company (2)
- Reorganization (2)
- Anti-social activities (1)
- Antitrust Laws (1)
- Arnold Williams (1)
- Bankruptcy Act (1)
- Bland v. Warwickshire (1)
- Book Reviews (1)
- Boot (1)
- Breeding farms (1)
- Brunzell Construction Co. v. Harrah's Club (1)
- Business Organizations (1)
- Business enterprise (1)
- Capital (1)
- Capital gain (1)
- Chapter X (1)
- Charitable function (1)
- Charitable solicitations (1)
- Charities (1)
- Charity (1)
- Civil rights (1)
- Commonwealth v. Coyle (1)
Articles 1 - 30 of 30
Full-Text Articles in Law
Agency—Principal Held Notified Through Agent Acting For Both Seller And Purchaser Of Real Property, Michael Swart
Agency—Principal Held Notified Through Agent Acting For Both Seller And Purchaser Of Real Property, Michael Swart
Buffalo Law Review
Farr v. Newman, 14 N.Y.2d 183, 199 N.E.2d 369, 250 N.Y.S.2d 272 (1964).
Small Business Growth And Survival During The First Two Years, Kurt B. Mayer, Sidney Goldstein
Small Business Growth And Survival During The First Two Years, Kurt B. Mayer, Sidney Goldstein
Vanderbilt Law Review
In summary, analysis of the businesses observed in this study reveals that certain conditions are more likely to have fatal effects on a business venture than others. Undercapitalization, managerial in-competence, and personality defects appear to be insurmountable liabilities which cannot be mitigated by the presence of the other assets. Although adequate capital and managerial competence are indispensable for survival, they are rarely sufficient in themselves to insure it. They must be supplemented by other factors, such as motivation, hard work, persistence, and flexibility.
Prologue, Joe L. Evins Mc
Prologue, Joe L. Evins Mc
Vanderbilt Law Review
A more vivid awareness of the significance of small business to the economic structure of the nation must be cultivated. Those who have examined the role of the small businessman in our economy have emphasized repeatedly that a strong small business sector is essential to the preservation of our free enterprise system, the maintenance of a balance of economic and political power, and the assurance of a constant flow of new ideas and vigor into that system.
Financing -- A Major Problem Of Small Business, Joseph T. Howell Jr.
Financing -- A Major Problem Of Small Business, Joseph T. Howell Jr.
Vanderbilt Law Review
It is imperative that a definitive study of small business include a discourse on financing.' Generally, the first consideration of a prospective entrepreneur is the availability of sufficient capital, borrowed or paid-in, to support the activity of his business. Of paramount importance, however, to those who attempt to assess the prospects of survival and future growth of a company is the recognition that all considerations are secondary to the human factor. The careful banker, while requiring collateral to secure a loan, depends on his estimation of the applicant's personality traits. While the adequacy of capital contributes to the success of …
A Symposium On Small Business, Eugene P. Foley
A Symposium On Small Business, Eugene P. Foley
Vanderbilt Law Review
The diversified composition of small business frequently causes those unfamiliar with small business problems to despair of finding means to strengthen this vital segment of our economy. What can be done to help such an amorphous group develop a form that can withstand the pressures of a competitive society? There is no specialized material with which a small business can be coated, like a space capsule, to make it resistant to the heat and stresses of risk-taking in a profit and loss economy.
Managerial Problems Of The Enterprise, Douglas C. Basil
Managerial Problems Of The Enterprise, Douglas C. Basil
Vanderbilt Law Review
The small firm, particularly the newly formed one, is confronted with problems ranging from the shortage of capital to the legal intricacies of organizational form. The technical obstacle of raising capital, obtaining sales outlets, and purchasing equipment must be surmounted. In the final analysis, however, the success of a small business depends upon the managerial ability of its owner.' The purpose of this article is to identify a few of the major management problems of the small enterprise and suggest appropriate solutions. One continuous difficulty is the structuring of the organization. At what point should staff specialization occur? What are …
When Will The Corporate Form Save Taxes?, Richard L. Strecker
When Will The Corporate Form Save Taxes?, Richard L. Strecker
Vanderbilt Law Review
While major emphasis will be placed upon the tax considerations involved in answering the question posed by the title, the broader problem is aptly stated in the familiar phrase, "Choice of Business Form."' It is not possible to consider this problem realistically without taking into account the context of the business and private law considerations which must enter into the decision, and may indeed be controlling over the tax factors. Therefore, the question, "When Will the Corporate Form Save Taxes?" will be discussed in the light of the full legal and business milieu.
Business Organizations In The Philippines, Sulpicio Guevara
Business Organizations In The Philippines, Sulpicio Guevara
Washington Law Review
The Philippines is a developing nation, but development has not been as rapid as in other countries devastated by the last world war. Consequently, it is the avowed policy of the Philippines to attract foreign capital and investments, preferably under "joint-business ventures" with Filipino capitalists and entrepreneurs. The greatest deterrent to foreign investment in the Philippines was the foreign exchange controls instituted in 1949 to protect the country's deteriorating foreign exchange international reserve. However, the Central Bank of the Philippines abolished controls on foreign exchange, and business in the Philippines is now operating under a climate of comparative free enterprise.
The Director's Liability For Negligence, Richard B. Dyson
The Director's Liability For Negligence, Richard B. Dyson
Indiana Law Journal
No abstract provided.
Liabilities Of Corporate Officers For Violations Of Fiduciary Duties Concerning The Antitrust Laws, Wesley E. Forte
Liabilities Of Corporate Officers For Violations Of Fiduciary Duties Concerning The Antitrust Laws, Wesley E. Forte
Indiana Law Journal
No abstract provided.
A Comparison Of The Tax Consequences Of A Sale Of Good Will With A Covenant Not To Compete, William Walter Smith
A Comparison Of The Tax Consequences Of A Sale Of Good Will With A Covenant Not To Compete, William Walter Smith
West Virginia Law Review
No abstract provided.
Election Of Tax Free Intercorporate Dividends Under The Revenue Act Of 1964, Sheldon S. Cohen
Election Of Tax Free Intercorporate Dividends Under The Revenue Act Of 1964, Sheldon S. Cohen
William & Mary Law Review
No abstract provided.
The Definition Of "Domestic Building And Loan Association"--Final Tax Regulations, Paul E. Goodspeed
The Definition Of "Domestic Building And Loan Association"--Final Tax Regulations, Paul E. Goodspeed
Michigan Law Review
It will be the purpose of this discussion to examine the newly adopted regulations and to evaluate their effects in the light of congressional intent regarding the statutory definition. Special emphasis will be placed on the quantitative tests established in the regulations, with respect to which two changes will be proposed.
The Solely-For-Voting-Stock Requirement In "B" Reorganizations Satisfied By Cash Payments For Fractional Shares-Mills V. Commissioner, Michigan Law Review
The Solely-For-Voting-Stock Requirement In "B" Reorganizations Satisfied By Cash Payments For Fractional Shares-Mills V. Commissioner, Michigan Law Review
Michigan Law Review
The Internal Revenue Code requires recognition of gains or losses realized upon a sale or exchange of property. An exception to this general rule is found in section 354(a)(1), the basic nonrecognition provision for stock-for-stock reorganizations. This section provides that a stockholder need not recognize gains or losses "if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization." However, before section 354 can be reached, the exchange must satisfy one of the …
Federal Priority Statute Gives United States Nontax Priority In Chapter X Corporate Reorganizations-United States V. Anderson, Michigan Law Review
Federal Priority Statute Gives United States Nontax Priority In Chapter X Corporate Reorganizations-United States V. Anderson, Michigan Law Review
Michigan Law Review
In a proceeding under Chapter X of the Bankruptcy Act for the reorganization of an insolvent corporation, the United States claimed first priority for nontax debts under the federal priority statute, Revised Statutes § 3466. The trustee of the corporation contested the claim to priority on the ground that section 199 of Chapter X, which in effect provides the United States in Chapter X proceedings with priority only for tax and customs claims, is exclusive and therefore R.S. § 3466 does not apply. The district court denied the claim to priority. On appeal to the Court of Appeals for the …
Book Review Of Corporate Tax Management, Emeric Fischer
Book Review Of Corporate Tax Management, Emeric Fischer
William & Mary Law Review
No abstract provided.
The Communications Satellite Corporation: A New Experiment In Government And Business, George D. Schrader
The Communications Satellite Corporation: A New Experiment In Government And Business, George D. Schrader
Kentucky Law Journal
No abstract provided.
Corporations - Personal Jurisdiction Over Foreign Corporations - In Transistory Actions, Arising Outside The State, California May Exercise Personal Jurisdiction Over A Nevada Corporation Which Is The Alter Ego Of A California Corporation. Brunzell Construction Co. V. Harrab's Club (Cal. App. 1964), Alonzo K. Wood Iii
San Diego Law Review
This recent case discusses Brunzell Construction Co. v. Harrab's Club (Cal. App. 1964)
Recent Cases
University of Richmond Law Review
This is a summary of the case law from 1965.
Exclusion And Expulsion From Non-Profit Organizations - The Civil Rights Aspect, Robert S. Pasley
Exclusion And Expulsion From Non-Profit Organizations - The Civil Rights Aspect, Robert S. Pasley
Cleveland State Law Review
To what extent do voluntary non-profit associations have the right (a) to deny admission to membership, and (b) to expel existing members? Space does not permit discussion of all the ramifications of these two questions and some limitation of scope becomes necessary. The theme selected has been the "civil rights" aspect of the problem; more specifically, the right, in certain areas, to be protected against racial and religious discrimination, and the privilege to exercise the ordinary rights of citizenship, such as the right of free speech, of petition, of voting, of resort to the courts, and to employment.
Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein
Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein
Villanova Law Review
No abstract provided.
Election, Operation And Termination Of A Subchapter S Corporation, Ronald R. Hrusoff
Election, Operation And Termination Of A Subchapter S Corporation, Ronald R. Hrusoff
Villanova Law Review
No abstract provided.
Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld
Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld
Villanova Law Review
No abstract provided.
Initial Impressions Of The Treasury Report On Foundations, Marcus Schoenfeld
Initial Impressions Of The Treasury Report On Foundations, Marcus Schoenfeld
Cleveland State Law Review
Very recently in the United States Treasury Department submitted its study of private foundations to Congress. This is the most recent development in an attempt to delineate the proper role of foundations and their donors in our society, and more particularly their proper tax treatment. Although it is much too soon to predict the effect of the Treasury Report, since Congress itself asked for the study, it is quite likely that some more restrictive legislation will result.
Forfeiture Of Non-Profit Corporation Charters, Kevin Sheard
Forfeiture Of Non-Profit Corporation Charters, Kevin Sheard
Cleveland State Law Review
Many of the provisions of general corporation law apply to non-profit corporations in common with corporations for profit. Yet since the non-profit groups do form a class by themselves, it is worthwhile to examine the law on forfeiture of charter as applied particularly to them.
Control Of Charity Solicitations, Ralph E. Mcgeorge
Control Of Charity Solicitations, Ralph E. Mcgeorge
Cleveland State Law Review
Giving, whether it is done wisely or not, is big business these days-totaling approximately 10 billion dollars in 1963. The value of our philanthropic and religious organizations, in terms of capital investment, was recently estimated at more than 68 billion dollars. By these yardsticks alone, philanthropy ranks as one of our Big Ten industries. The real "shocker" is that over 500 million dollars (billion) of our hard earned money finds its way into the well lined pockets of charity racketeers each year. This is a great deal of money to be lost to worthwhile charities and institutions, almost as much …
Proxy Voting Power In Non-Profit Organizations, Howard L. Oleck
Proxy Voting Power In Non-Profit Organizations, Howard L. Oleck
Cleveland State Law Review
This note will briefly survey the state of American law as to proxy voting in non-profit organizations. It will deal first with member voting by proxy, and then with proxy voting by representatives (delegates, committeemen,directors or trustees).
Some Problems In Liquidating Personal Holding Companies, Elliott H. Kajan, Martin C. Spector
Some Problems In Liquidating Personal Holding Companies, Elliott H. Kajan, Martin C. Spector
Cleveland State Law Review
Ordinarily, distributions by a personal holding company qualify for the dividends paid deduction only if they are "dividends" under section 316. However, certain distributions in liquidation may also qualify. These liquidating distributions of a personal holding company are divided into two categories: (1) Distributions to the extent of earnings and profits for the taxable year (computed without regard to capital losses) made in complete liquidation of the corporation occurring within 24 months after the adoption of the plan of liquidation; and (2) distributions in liquidation properly chargeable to earnings and profits accumulated after February 28, 1913.
Personal Holding Companies And The Revenue Act Of 1964, Jerome B. Libin
Personal Holding Companies And The Revenue Act Of 1964, Jerome B. Libin
Michigan Law Review
By 1964, many years had elapsed since significant changes were made in the federal income tax treatment of so-called "personal holding companies." For that reason alone, any amendments contained in the Revenue Act of 1964 that dealt with personal holding companies would have deserved attention. But the fact is that the changes made by the 1964 Act are so powerful in their thrust that they require the most careful kind of study by every practitioner charged with advising closely held corporations. Since the new provisions are rather complicated in nature, such a study cannot lead to a full understanding of …
Breeding Farms And Racing Stables--Hobby Or Business?, James L. Avritt
Breeding Farms And Racing Stables--Hobby Or Business?, James L. Avritt
Kentucky Law Journal
No abstract provided.