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Full-Text Articles in Law

Corporation Law—Officers—Profits Resulting From The Use Of Inside Information Inure To The Corporation Although No Harm To The Corporation Was Alleged, Nicholas J. Sargent Oct 1968

Corporation Law—Officers—Profits Resulting From The Use Of Inside Information Inure To The Corporation Although No Harm To The Corporation Was Alleged, Nicholas J. Sargent

Buffalo Law Review

Diamond v. Oreamund, 29 A.D.2d 285, 287 N.Y.S.2d 300 (1st Dep't 1968).


Demise Of The Doctrine Of Capital Wine And Spirit V. Pokrass, Ronald J. Axelrod Oct 1968

Demise Of The Doctrine Of Capital Wine And Spirit V. Pokrass, Ronald J. Axelrod

Buffalo Law Review

No abstract provided.


Manne: Insider Trading And The Stock Market, Harold Marsh Jr. Apr 1968

Manne: Insider Trading And The Stock Market, Harold Marsh Jr.

Michigan Law Review

A Review of Insider Trading and the Stock Market by Henry G. Manne


Israels And Guttman: Modern Securities Transfers, Berto Rogers Feb 1968

Israels And Guttman: Modern Securities Transfers, Berto Rogers

Michigan Law Review

A Review of Modern Securities Transfers by Carolos L. Israels and Egon Guttman


Income Tax--Capital Gains Tax--Meaning Of "More Than 80 Percent In Value Of The Outstanding Stock" Under Section 1239, Michigan Law Review Jan 1968

Income Tax--Capital Gains Tax--Meaning Of "More Than 80 Percent In Value Of The Outstanding Stock" Under Section 1239, Michigan Law Review

Michigan Law Review

The sale of property by a taxpayer to a corporation which he controls has been a frequently attempted method of tax reduction for more than thirty years. Such a transaction has the advantage of maintaining ownership of the property in virtually the same hands, while at the same time resulting in a substantial mitigation of tax liability. For instance, in the post-World War II period, when property values were generally increasing, a taxpayer could sell to his controlled corporation at a gain depreciable property with a basis lowered by adjustments for prior depreciation allowances. The gain was immediately taxable at …