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Full-Text Articles in Law
Selected Energy Tax Credit Provisions In The Internal Revenue Code
Selected Energy Tax Credit Provisions In The Internal Revenue Code
William & Mary Annual Tax Conference
No abstract provided.
Client Alert- Irs Issues Safe Harbor Guidance For Partnership Flip Structures In Wind Deals
Client Alert- Irs Issues Safe Harbor Guidance For Partnership Flip Structures In Wind Deals
William & Mary Annual Tax Conference
No abstract provided.
Primer On Energy Tax Credits, Laura Ellen Jones
Primer On Energy Tax Credits, Laura Ellen Jones
William & Mary Annual Tax Conference
No abstract provided.
Creative Structures For The Disposition Of Real Estate (Slides)
Creative Structures For The Disposition Of Real Estate (Slides)
William & Mary Annual Tax Conference
No abstract provided.
Creative Structures For The Disposition Of Real Estate: Extracting Equity On A Tax-Free Basis, Blake D. Rubin, Andrea M. Whiteway, Jon G. Finkelstein
Creative Structures For The Disposition Of Real Estate: Extracting Equity On A Tax-Free Basis, Blake D. Rubin, Andrea M. Whiteway, Jon G. Finkelstein
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For The Philanthropically Minded Business Owner, C. Wells Hall Iii
Tax Planning For The Philanthropically Minded Business Owner, C. Wells Hall Iii
William & Mary Annual Tax Conference
No abstract provided.
Naked And Covered In Monte Carlo: A Reappraisal Of Option Taxation, Eric D. Chason
Naked And Covered In Monte Carlo: A Reappraisal Of Option Taxation, Eric D. Chason
Faculty Publications
The market for equity options and related derivatives is staggering, covering trillions of dollars worth of assets. As a result, the taxation of these instruments is inherently important. Moreover, the importance is made even more acute by the use of options in creating more complex transactions and in avoiding taxes. Consider an equity call option, which entitles, but does not obligate, its holder to buy stock at a set price at a set time in the future. Option theory gives us a way to break the option down into more fundamental units. For example, an equity call option over 10,000 …
The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini
The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini
William & Mary Law Review
No abstract provided.
Opportunities And Pitfalls Under Sections 351 And 721 (Slides), Craig L. Rascoe, William M. Richardson
Opportunities And Pitfalls Under Sections 351 And 721 (Slides), Craig L. Rascoe, William M. Richardson
William & Mary Annual Tax Conference
No abstract provided.
Opportunities And Pitfalls Under Sections 351 And 721, Craig L. Rascoe, William M. Richardson
Opportunities And Pitfalls Under Sections 351 And 721, Craig L. Rascoe, William M. Richardson
William & Mary Annual Tax Conference
No abstract provided.
Why Pension Funding Matters, Eric D. Chason
Why Pension Funding Matters, Eric D. Chason
Faculty Publications
No abstract provided.
Outlawing Pension-Funding Shortfalls, Eric D. Chason
Outlawing Pension-Funding Shortfalls, Eric D. Chason
Faculty Publications
Before ERISA, employees faced a large risk that their employers would default or renege on pension obligations. By creating a federal guarantor of pensions (the PBGC), ERISA has greatly reduced this risk. All else being equal, low-risk pensions are worth more to employees but cost more to provide. Congress has never had a coherent policy on who should pay for these extra costs. Moreover, legal scholars have failed to create a theoretical framework for dealing with these costs, focusing instead on the supposed "moral hazard" that the PBGC guaranty creates. This Article inserts itself into the scholarly vacuum, asserting that …