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Tax Law

Faculty Publications

Series

1977

Articles 1 - 3 of 3

Full-Text Articles in Law

Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee Oct 1977

Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee

Faculty Publications

No abstract provided.

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Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee Apr 1977

Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee

Faculty Publications

Newly issued Proposed Regulations, under Section 355, follow recent decisions allowing horizontal divisions of a single business. In addition, the proposals introduce factors for determining whether a Section 355 transaction is a device for bailing out earnings" Mr. Lee analyzes these and other changes in the Proposed Regulations.

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Secs. 465 And 714(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg Mar 1977

Secs. 465 And 714(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg

Faculty Publications

No abstract provided.

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