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Full-Text Articles in Law
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
Command Performance: The Tax Treatment Of Employer Mandated Expenses, John W. Lee
Faculty Publications
No abstract provided.
Functional Divisions And Other Corporate Separations Under Section 355 After Rafferty, John W. Lee
Functional Divisions And Other Corporate Separations Under Section 355 After Rafferty, John W. Lee
Faculty Publications
No abstract provided.
Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee
Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee
Faculty Publications
The Seventh Circuit, in Wisconsin Big Boy, has recently indicated that arm's-length charges may not prevent a Section 482 reallocation among integrated multiple corporations. Mr. Lee analyzes this recent development and suggests that in the future the proper defense to a 482 attack may lie in a reasonable division of profits.
"Active Conduct" Distinguished From "Conduct" Of A Rental Real Estate Business, John W. Lee
"Active Conduct" Distinguished From "Conduct" Of A Rental Real Estate Business, John W. Lee
Faculty Publications
No abstract provided.