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- Capital gains preference (2)
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Articles 1 - 14 of 14
Full-Text Articles in Law
Tax Elections In Post Mortem Administration, John E. Donaldson
Tax Elections In Post Mortem Administration, John E. Donaldson
William & Mary Annual Tax Conference
No abstract provided.
Penn Central Transportation Company V. New York City, Lewis F. Powell Jr.
Penn Central Transportation Company V. New York City, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Federal Corporate Law, Federalism, And The Federal Courts, Gordon G. Young
Federal Corporate Law, Federalism, And The Federal Courts, Gordon G. Young
Faculty Scholarship
No abstract provided.
Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee
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.
A Different Look At The Taxation Of Corporate Distribution And Shareholder Gain, Charles O'Kelley
A Different Look At The Taxation Of Corporate Distribution And Shareholder Gain, Charles O'Kelley
Faculty Articles
The taxation of corporate distributions and shareholder gain is an area of the Internal Revenue Code which has fostered a seemingly never-ending yet never-successful attempt by the Courts and Congress to design a coherent, non-discriminatory regime. In this article, Professor O'Kelley sets forth a proposal for a logical system for treating corporate distributions to shareholders which would strengthen the double tax scheme, and eliminate its present loopholes.
Pratt And Deductions For Payments To Partners, Donald J. Weidner
Pratt And Deductions For Payments To Partners, Donald J. Weidner
Scholarly Publications
No abstract provided.
Partnership Allocations And Tax Reform, Donald J. Weidner
Partnership Allocations And Tax Reform, Donald J. Weidner
Scholarly Publications
No abstract provided.
New Developments In The Taxation Of Real Estate Partnerships, Michael T. Madison
New Developments In The Taxation Of Real Estate Partnerships, Michael T. Madison
Faculty Publications
No abstract provided.
Eliminating The Capital Gains Preference. Part I: The Problems Of Inflation, Bunching And Lock-In, Michael J. Waggoner
Eliminating The Capital Gains Preference. Part I: The Problems Of Inflation, Bunching And Lock-In, Michael J. Waggoner
Publications
No abstract provided.
Eliminating The Capital Gains Preference. Part Ii: The Problem Of Corporate Taxation, Michael J. Waggoner
Eliminating The Capital Gains Preference. Part Ii: The Problem Of Corporate Taxation, Michael J. Waggoner
Publications
No abstract provided.
Close Corporations In Estate Planning After The Tax Reform Act Of 1976, Edwin T. Hood
Close Corporations In Estate Planning After The Tax Reform Act Of 1976, Edwin T. Hood
Faculty Works
No abstract provided.
Potential Competition Mergers: A Structural Synthesis, Joseph F. Brodley
Potential Competition Mergers: A Structural Synthesis, Joseph F. Brodley
Articles by Maurer Faculty
No abstract provided.
Liquidated Damages, Penalties And The Just Compensation Principle: Some Notes On An Enforcement Model And A Theory Of Efficient Breach, Charles J. Goetz, Robert E. Scott
Liquidated Damages, Penalties And The Just Compensation Principle: Some Notes On An Enforcement Model And A Theory Of Efficient Breach, Charles J. Goetz, Robert E. Scott
Faculty Scholarship
For more than five centuries, strict judicial scrutiny has been applied to contractual provisions which specify an agreed amount of damages upon breach of a base obligation. Although the standards determining the enforceability of liquidated damage clauses have developed novel and labyrinthine permutations, their motivating principle has remained essentially immutable. For an executory agreement fixing damages in case of breach to be enforceable, it must constitute a reasonable forecast of the provable injury resulting from breach; otherwise, the clause will be unenforceable as a penalty and the non-breaching party will be limited to conventional damage measures.
The historical genesis of …
Beyond The Shut-Eyed Sentry: Toward A Theoretical View Of Corporate Misconduct And An Effective Legal Response, John C. Coffee Jr.
Beyond The Shut-Eyed Sentry: Toward A Theoretical View Of Corporate Misconduct And An Effective Legal Response, John C. Coffee Jr.
Faculty Scholarship
Like hard cases, festering scandals make bad law. As public perceptions shift so that conduct once tolerated becomes seen as illicit, political pressures develop that can result in hastily improvised responses by the legal system to fill the newly perceived vacuum. This generalization is advanced to question neither the inalienable right of the public to be scandalized, nor the need for corporate reform, but to approach a highly problematic dilemma: hurried, moralistic responses to a perceived evil often prove not only ineffective, but even counterproductive. The serious student of complex organizations may recognize this assertion as a slightly altered variant …