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Testing The Reach Of Ucc Article 9: The Question Of Tax Credit Collateral In Secured Transactions, Christopher K. Odinet

Christopher K. Odinet

This Article addresses the open question related to the use of tax credits as a source of secured capital. It first lays a foundation by analyzing the theoretical underpinnings of the UCC’s category for general intangibles and shows how classification as a general intangible can and should comport with the legal substance of tax credits as a form of secured financing. The work also investigates the theory and nature that forms the basis of tax credits and their economic value. Next, the Article provides an overview of the relatively meager case law on tax credit financing and explains how courts …

Full-Text Articles in Law

Testing The Reach Of Ucc Article 9: The Question Of Tax Credit Collateral In Secured Transactions, Christopher K. Odinet

Christopher K. Odinet

Policy Perspectives On Revised U.C.C. Article 8, James S. Rogers

James S. Rogers

Negotiability As A System Of Title Recognition, James S. Rogers

James S. Rogers

The Uniform Commercial Code Survey: Introduction, Russell A. Hakes, Stephen L. Sepinuck

Russell A. Hakes

Uniform Commercial Code Survey, Sales, Jennifer S. Martin, Robyn L. Meadows

Robyn L Meadows

Uniform Commercial Code Survey, Sales, Jennifer S. Martin, Robyn L. Meadows

Robyn L Meadows

2006 Uniform Commercial Code Survey: Introduction, Robyn L. Meadows, Russell A. Hakes, Stephn L. Sepinuck

Russell A. Hakes

Uniform Commercial Code Survey, Sales, Keith A. Rowley, Robyn L. Meadows, Larry T. Garvin, Carolyn L. Dessin

Robyn L Meadows

The Uniform Commercial Code Survey: Introduction, Robyn L. Meadows, Russell A. Hakes, Stephn L. Sepinuck

Robyn L Meadows

Uniform Commercial Code Survey, Sales, Keith A. Rowley, Robyn L. Meadows, Larry T. Garvin, Carolyn L. Dessin

Robyn L Meadows

Uniform Commercial Code Survey, Sales, Robyn L. Meadows, Keith A. Rowley, Larry T. Garvin, Carolyn L. Dessin

Robyn L Meadows

The Uniform Commercial Code Survey: Introduction, Stephen L. Sepinuck, Robyn L. Meadows, Russell A. Hakes

Robyn L Meadows

Uniform Commercial Code Survey, Sales, Robyn L. Meadows, Larry T. Garvin, Carolyn L. Dessin

Robyn L Meadows

Uniform Commercial Code Survey, Sales, Robyn L. Meadows, Larry T. Garvin, Carolyn T. Dessin

Robyn L Meadows

Priorities Under Revised Article 9 Of The Uniform Commercial Code, Juliet Moringiello

Juliet M Moringiello

Code Arrogance And Displacement Of Common Law And Equity: A Defense Of Section 1-103 Of The Uniform Commercial Code, Robyn L. Meadows

Robyn L Meadows

Revised Article 9, Liens From The Fringe, And Why Sometimes Signatures Don’T Matter, Juliet M. Moringiello

Juliet M. Moringiello

Uniform Commercial Code Survey, Sales, John T. Wladis, Larry T. Garvin, Robyn L. Meadows, Veryl L. Miles, Mark E. Roszkowski

Robyn L Meadows

A Potential Pitfall For The Unsuspecting Purchaser Of Repossessed Collateral: The Overlooked Interaction Between Sections 9-504(4) And 2-312(2) Of The Uniform Commercial Code, Robyn L. Meadows

Robyn L Meadows

U.C.C. Methodology: Taking A Realistic Look At The Code, John L. Gedid

John L. Gedid

A Background To Variance Problems Under The Uniform Commercial Code: Toward A Contextual Approach, John L. Gedid

John L. Gedid