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Full-Text Articles in Law
Notes And Comments: U.P.I.A. In Maryland: Retroactive Application, Richard A. Spirko
Notes And Comments: U.P.I.A. In Maryland: Retroactive Application, Richard A. Spirko
University of Baltimore Law Review
Adoption of the Uniform Principal and Income Act has greatly simplified the administrative duties of a trustee who must properly allocate corporate distributions between the income beneficiary and the remainderman. However, Maryland expressly prohibits retroactive application of the UPIA to trusts created prior to its adoption. The result is an inequitable application of obsolete rules of law which do not reflect the sophisticated accounting practices involved in modern corporate distributions.
Utilizing The Disc In Some Corporate Repatriations Under Section 367, Frank A. Decosta
Utilizing The Disc In Some Corporate Repatriations Under Section 367, Frank A. Decosta
University of Baltimore Law Review
In an effort to help the balance-of-payments deficit, the Revenue Act of 1971 included provisions authorizing creation of Domestic International Sales Corporations. Designed to discourage the continued use of foreign incorporated sales subsidiaries by domestic companies, election of DISC status permits an exporter to take maximum advantage of certain tax deferral provisions. However, the decision to "bring home" foreign sales subsidiaries to a domestic tax haven requires careful evaluation by the parent company. The author analyzes the problems incident to a decision to repatriate foreign subsidiaries and discusses the advantages in utilizing the DISC to overcome them.
Notes And Comments: Right To Counsel At Prison Disciplinary Hearings, Mark A. Seff
Notes And Comments: Right To Counsel At Prison Disciplinary Hearings, Mark A. Seff
University of Baltimore Law Review
No abstract provided.