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Full-Text Articles in Law

Public Utility Holding Company Act - Corporate Simplification And Geographic Integration Under Section Ii, Brackley Shaw Jun 1938

Public Utility Holding Company Act - Corporate Simplification And Geographic Integration Under Section Ii, Brackley Shaw

Michigan Law Review

Section II of the Public Utility Holding Company Act of 1935, the so-called "death sentence" clause, carries the specifications for achieving two of the government's main objectives in passing the act: corporate simplification and geographical integration of the large utility holding company systems.


Taxation - Income Taxation Of Stock Dividends, Wallace Mendelson Feb 1938

Taxation - Income Taxation Of Stock Dividends, Wallace Mendelson

Michigan Law Review

In 1929 a stock dividend was paid to the holders of common stock in preferred stock of the dividend paying corporation, which had both common and preferred stock outstanding at the time the stock dividend was declared and paid. The taxpayer, as a holder of common stock, received his pro rata share of the dividend and subsequently within the same taxable year sold the preferred stock which he had so received as a dividend. Held, that under the Revenue Act of 1928, (1) the receipt of the stock dividend was not a taxable occasion, and ( 2) the basis …


Current Proposals For The Reorganization Of The Federal Regulatory Agencies, Ralph F. Fuchs Jan 1938

Current Proposals For The Reorganization Of The Federal Regulatory Agencies, Ralph F. Fuchs

Articles by Maurer Faculty

No abstract provided.