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Full-Text Articles in Law

The Federal Income Taxation Of Corporations, Partnerships, Limited Liability Companies, And Their Owners, 4th Ed., Jeffrey Kwall May 2013

The Federal Income Taxation Of Corporations, Partnerships, Limited Liability Companies, And Their Owners, 4th Ed., Jeffrey Kwall

Jeffrey L. Kwall

No abstract provided.


Federal Income Taxation Of Corporations, Partnerships, Limited Liability Companies And Their Owners, 3d Ed., Jeffrey Kwall May 2013

Federal Income Taxation Of Corporations, Partnerships, Limited Liability Companies And Their Owners, 3d Ed., Jeffrey Kwall

Jeffrey L. Kwall

No abstract provided.


Taxing Social Enterprise, Lloyd Hitoshi Mayer, Joseph R. Ganahl Dec 2012

Taxing Social Enterprise, Lloyd Hitoshi Mayer, Joseph R. Ganahl

Lloyd Hitoshi Mayer

The fairly strict divide in the United States between for-profit and nonprofit forms presents a quandary for many entrepreneurs who want to combine doing good with doing well. On the one hand, for-profits offer great flexibility and access to capital and so attract entrepreneurs who would like to take advantage of the ability of for-profits to scale up rapidly to meet growing demand. At the same time, however, for-profit forms also limit entrepreneurs’ ability to engage in philanthropy, due to the fiduciary duties managers owe to the equity holders. On the other hand, nonprofits offer their founders the freedom to …