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Articles 1 - 5 of 5
Full-Text Articles in Law
The David Simpson House, Susie Van Kirk
The David Simpson House, Susie Van Kirk
Susie Van Kirk Papers
The David Simpson House is recommended for historic designation as a significant example of settlement-era architecture. Built in 1877, the house is a visible reminder of the community's settlement period and a notable example of the popular front-facing gable house-type.
United States Investment In Ireland, Eugene P. Fanning
United States Investment In Ireland, Eugene P. Fanning
Vanderbilt Journal of Transnational Law
This Article will examine in general the structure of the Irish Government relating to foreign investment, and describe the role of the government agencies that provide incentives for foreign direct investments. The Article will focus on the negotiation process between those government agencies and foreign investors, and examine the typical investment contract entered into by United States investors. The Article will also describe some important aspects of the typical forms of direct investment in Ireland: manufacturing, service industry, and joint venture investments. This Article will examine the concept of tax-advantaged lending in Ireland, Ireland's foreign exchange control regulations, and its …
Property, Michael Lee Keller
Real Estate Contracts And The Doctrine Of Equitable Conversion In Washington: Dispelling The Ashford Cloud, Linda S. Hume
Real Estate Contracts And The Doctrine Of Equitable Conversion In Washington: Dispelling The Ashford Cloud, Linda S. Hume
Seattle University Law Review
The principal thesis of this Article is that property and contract questions should not be solved independently and are most usefully approached in a distinct order. Because the installment contract divides the incidents of property ownership usually associated with legal title between the parties to the contract, it should be treated differently than the earnest money contract in which the incidents of ownership are not divided. In addition, it is important to first answer some remedial questions before proceeding to make decisions about the property interest of each party to the contract. To support this thesis, this Article explains in …
Sale-Leaseback Transactions By Tax-Exempt Entities And The Need For Congressional Guidelines, William L. Vallee, Jr., William L. Vallee, Jr., William L. Vallee, Jr., William L. Vallee, Jr.
Sale-Leaseback Transactions By Tax-Exempt Entities And The Need For Congressional Guidelines, William L. Vallee, Jr., William L. Vallee, Jr., William L. Vallee, Jr., William L. Vallee, Jr.
Fordham Urban Law Journal
This Note explores the use, mechanics, and financial and tax ramifications of sale-leaseback transactions, focusing on their growing use by tax-exempt entities and the concerns this use has created in Congress. This analysis demonstrates that these transactions do not pose the problems feared by Congress, the Treasury Department (IRS), and the current Administration. Furthermore, it will show that under most circumstances sale-leaseback transactions by tax-exempt entities, although causing a revenue loss, are a useful device for providing certain tax-exempt entities with the financial means to maintain services in the face of rising costs and the withdrawal of federal funding. Finally, …