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Business Organizations Law

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Articles 9781 - 9810 of 10776

Full-Text Articles in Law

The Definition Of "Domestic Building And Loan Association"--Final Tax Regulations, Paul E. Goodspeed Apr 1965

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.

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Liabilities Of Corporate Officers For Violations Of Fiduciary Duties Concerning The Antitrust Laws, Wesley E. Forte Apr 1965

Liabilities Of Corporate Officers For Violations Of Fiduciary Duties Concerning The Antitrust Laws, Wesley E. Forte

Indiana Law Journal

No abstract provided.

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The Director's Liability For Negligence, Richard B. Dyson Apr 1965

The Director's Liability For Negligence, Richard B. Dyson

Indiana Law Journal

No abstract provided.

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A Comparison Of The Tax Consequences Of A Sale Of Good Will With A Covenant Not To Compete, William Walter Smith Apr 1965

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.

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Election Of Tax Free Intercorporate Dividends Under The Revenue Act Of 1964, Sheldon S. Cohen Apr 1965

Election Of Tax Free Intercorporate Dividends Under The Revenue Act Of 1964, Sheldon S. Cohen

William & Mary Law Review

No abstract provided.

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The Solely-For-Voting-Stock Requirement In "B" Reorganizations Satisfied By Cash Payments For Fractional Shares-Mills V. Commissioner, Michigan Law Review Apr 1965

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 …

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Federal Priority Statute Gives United States Nontax Priority In Chapter X Corporate Reorganizations-United States V. Anderson, Michigan Law Review Mar 1965

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 …

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Book Review Of Corporate Tax Management, Emeric Fischer Jan 1965

Book Review Of Corporate Tax Management, Emeric Fischer

William & Mary Law Review

No abstract provided.

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Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein Jan 1965

Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein

Villanova Law Review (1956 - )

No abstract provided.

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Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld Jan 1965

Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld

Villanova Law Review (1956 - )

No abstract provided.

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Election, Operation And Termination Of A Subchapter S Corporation, Ronald R. Hrusoff Jan 1965

Election, Operation And Termination Of A Subchapter S Corporation, Ronald R. Hrusoff

Villanova Law Review (1956 - )

No abstract provided.

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Forfeiture Of Non-Profit Corporation Charters, Kevin Sheard Jan 1965

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.

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Exclusion And Expulsion From Non-Profit Organizations - The Civil Rights Aspect, Robert S. Pasley Jan 1965

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.

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Proxy Voting Power In Non-Profit Organizations, Howard L. Oleck Jan 1965

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).

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Initial Impressions Of The Treasury Report On Foundations, Marcus Schoenfeld Jan 1965

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.

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Some Problems In Liquidating Personal Holding Companies, Elliott H. Kajan, Martin C. Spector Jan 1965

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.

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Recent Cases Jan 1965

Recent Cases

University of Richmond Law Review

This is a summary of the case law from 1965.

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Control Of Charity Solicitations, Ralph E. Mcgeorge Jan 1965

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 …

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Personal Holding Companies And The Revenue Act Of 1964, Jerome B. Libin Jan 1965

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 …

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The Communications Satellite Corporation: A New Experiment In Government And Business, George D. Schrader Jan 1965

The Communications Satellite Corporation: A New Experiment In Government And Business, George D. Schrader

Kentucky Law Journal

No abstract provided.

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Breeding Farms And Racing Stables--Hobby Or Business?, James L. Avritt Jan 1965

Breeding Farms And Racing Stables--Hobby Or Business?, James L. Avritt

Kentucky Law Journal

No abstract provided.

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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 Jan 1965

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)

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Election Of Tax Free Intercorporate Dividends Under The Revenue Act Of 1964, Sheldon S. Cohen Dec 1964

Election Of Tax Free Intercorporate Dividends Under The Revenue Act Of 1964, Sheldon S. Cohen

William & Mary Annual Tax Conference

No abstract provided.

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Panel Discussion: Certain Problem Areas Under The Revenue Act Of 1964, Laurence N. Woodworth, Forrest W. Brown Jr., Hugh C. Stromswold, Thomas D. Terry, David O. Williams Jr. Dec 1964

Panel Discussion: Certain Problem Areas Under The Revenue Act Of 1964, Laurence N. Woodworth, Forrest W. Brown Jr., Hugh C. Stromswold, Thomas D. Terry, David O. Williams Jr.

William & Mary Annual Tax Conference

No abstract provided.

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Preferences To Directors Of Insolvent Corporations Sep 1964

Preferences To Directors Of Insolvent Corporations

Washington and Lee Law Review

No abstract provided.

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Business Associations--1963 Tennessee Survey, Robert N. Covington Jun 1964

Business Associations--1963 Tennessee Survey, Robert N. Covington

Vanderbilt Law Review

Section two of the act creating Tennessee's new Law Revision Commission charges that body with the duty to study and report to the next legislature on "the laws governing the organization and operation of corporations, partnerships and other forms of business and social endeavor." The study is now roughly a year old and is reportedly making good headway. Since much of our law of business organizations may therefore be changed in the near future, this Survey has been abbreviated as much as possible.

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Corporations- Allocation Of Subsidiary's Tax Benefit From Consolidated Return, Thomas B. Ridgley Jun 1964

Corporations- Allocation Of Subsidiary's Tax Benefit From Consolidated Return, Thomas B. Ridgley

Michigan Law Review

Defendant parent corporation received from its subsidiary 3,556,992 dollars in tax benefits which had accrued to the subsidiary from filing a consolidated income tax return. By agreement between parent and subsidiary, the profit-making corporation was to pay the losing corporation the savings created by the consolidated return. The working relationship of the two assured the subsidiary profits and the parent losses. Consequently, nearly all tax benefit inevitably flowed to the parent. Plaintiffs, the subsidiary's minority stockholders, sought a refunding of benefits allocated to defendant, claiming that the agreement was unfair and alleging that the defendant, as the subsidiary's majority shareholder, …

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Bosland: Estate Tax Valuation In The Sale Of Merger Of Small Firms, Herman L. Trautman May 1964

Bosland: Estate Tax Valuation In The Sale Of Merger Of Small Firms, Herman L. Trautman

Michigan Law Review

A Review of Estate Tax Valuation in the Sale of Merger of Small Firms. By Chelcie C. Bosland.

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Corporations - Nominee Voting In A Proxy Contest, James L. Vitol Apr 1964

Corporations - Nominee Voting In A Proxy Contest, James L. Vitol

William & Mary Law Review

No abstract provided.

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Federal Income Tax-Definition Of Collapsible Corporation, John E. Mogk Mar 1964

Federal Income Tax-Definition Of Collapsible Corporation, John E. Mogk

Michigan Law Review

In 1948 petitioner and several other taxpayers, who had previously been active in constructing homes, formed two corporations to build apartment houses. As a result of decreases in the price of building materials and savings on labor and architectural costs, each corporation was left, after completion of construction, with borrowed funds which exceeded costs of construction. In the year following completion of construction the taxpayers distributed the excess borrowed funds of the two corporations and then sold their stock in each at a substantial profit. Petitioner reported, his receipts from the distribution of the loan funds and the profit on …

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