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Articles 1 - 22 of 22
Full-Text Articles in Law
Election Of Tax Free Intercorporate Dividends Under The Revenue Act Of 1964, Sheldon S. Cohen
Election Of Tax Free Intercorporate Dividends Under The Revenue Act Of 1964, Sheldon S. Cohen
William & Mary Annual Tax Conference
No abstract provided.
Panel Discussion: Certain Problem Areas Under The Revenue Act Of 1964, Laurence N. Woodworth, Forrest W. Brown Jr., Hugh C. Stromswold, Thomas D. Terry, David O. Williams Jr.
Panel Discussion: Certain Problem Areas Under The Revenue Act Of 1964, Laurence N. Woodworth, Forrest W. Brown Jr., Hugh C. Stromswold, Thomas D. Terry, David O. Williams Jr.
William & Mary Annual Tax Conference
No abstract provided.
Preferences To Directors Of Insolvent Corporations
Preferences To Directors Of Insolvent Corporations
Washington and Lee Law Review
No abstract provided.
Business Associations--1963 Tennessee Survey, Robert N. Covington
Business Associations--1963 Tennessee Survey, Robert N. Covington
Vanderbilt Law Review
Section two of the act creating Tennessee's new Law Revision Commission charges that body with the duty to study and report to the next legislature on "the laws governing the organization and operation of corporations, partnerships and other forms of business and social endeavor." The study is now roughly a year old and is reportedly making good headway. Since much of our law of business organizations may therefore be changed in the near future, this Survey has been abbreviated as much as possible.
Corporations- Allocation Of Subsidiary's Tax Benefit From Consolidated Return, Thomas B. Ridgley
Corporations- Allocation Of Subsidiary's Tax Benefit From Consolidated Return, Thomas B. Ridgley
Michigan Law Review
Defendant parent corporation received from its subsidiary 3,556,992 dollars in tax benefits which had accrued to the subsidiary from filing a consolidated income tax return. By agreement between parent and subsidiary, the profit-making corporation was to pay the losing corporation the savings created by the consolidated return. The working relationship of the two assured the subsidiary profits and the parent losses. Consequently, nearly all tax benefit inevitably flowed to the parent. Plaintiffs, the subsidiary's minority stockholders, sought a refunding of benefits allocated to defendant, claiming that the agreement was unfair and alleging that the defendant, as the subsidiary's majority shareholder, …
Bosland: Estate Tax Valuation In The Sale Of Merger Of Small Firms, Herman L. Trautman
Bosland: Estate Tax Valuation In The Sale Of Merger Of Small Firms, Herman L. Trautman
Michigan Law Review
A Review of Estate Tax Valuation in the Sale of Merger of Small Firms. By Chelcie C. Bosland.
Corporations - Nominee Voting In A Proxy Contest, James L. Vitol
Corporations - Nominee Voting In A Proxy Contest, James L. Vitol
William & Mary Law Review
No abstract provided.
Federal Income Tax-Definition Of Collapsible Corporation, John E. Mogk
Federal Income Tax-Definition Of Collapsible Corporation, John E. Mogk
Michigan Law Review
In 1948 petitioner and several other taxpayers, who had previously been active in constructing homes, formed two corporations to build apartment houses. As a result of decreases in the price of building materials and savings on labor and architectural costs, each corporation was left, after completion of construction, with borrowed funds which exceeded costs of construction. In the year following completion of construction the taxpayers distributed the excess borrowed funds of the two corporations and then sold their stock in each at a substantial profit. Petitioner reported, his receipts from the distribution of the loan funds and the profit on …
Abstracts Of Recent Cases, Richard Marion Alker
Abstracts Of Recent Cases, Richard Marion Alker
West Virginia Law Review
No abstract provided.
Corporations - Proxy Regulations - Federal Courts Can Grant Complete Relief In Shareholder's Suit For Violation Of Section 14(A) Of Securities Exchange Act Of 1934, Jack J. Bernstein
Corporations - Proxy Regulations - Federal Courts Can Grant Complete Relief In Shareholder's Suit For Violation Of Section 14(A) Of Securities Exchange Act Of 1934, Jack J. Bernstein
Villanova Law Review
No abstract provided.
Corporations - Stock Restriction - Agreement Among Members Of Close Family Corporation To Restrict Sale Of Stock Is Not Void Merely Because Of Divergence Between Option Price And Actual Value Of Stock, Michael A. Macchiaroli
Corporations - Stock Restriction - Agreement Among Members Of Close Family Corporation To Restrict Sale Of Stock Is Not Void Merely Because Of Divergence Between Option Price And Actual Value Of Stock, Michael A. Macchiaroli
Villanova Law Review
No abstract provided.
Limitations On Political Activities Of Corporations, Vincent P. Haley
Limitations On Political Activities Of Corporations, Vincent P. Haley
Villanova Law Review
No abstract provided.
The Small Corporation And The Proposed Arkansas Corporation Code, F. Hodge O'Neal
The Small Corporation And The Proposed Arkansas Corporation Code, F. Hodge O'Neal
Faculty Scholarship
No abstract provided.
Corporations - Contract Between Corporation And Its Controlled Affiliate To Allocate More Than Proportionate Share Of Tax Saving To Dominant Corporation Violates Its Fiduciary Duty To Minority Shareholders Of Affiliate, Conrad J. Desantis
Villanova Law Review
No abstract provided.
Defamation Of Corporations, Louis J. Bloomfield
Defamation Of Corporations, Louis J. Bloomfield
Cleveland State Law Review
Since the sixteenth century courts of law have held that an individual may bring an action for damages for libel or slander. When corporations came into their own, occasions arose where the question of a corporation's right to bring suit for libel or slander had to be decided. The first cases centered discussion on whether a corporation could sue on the basis of similarity to a natural person (an individual) or to an artificial person (an entity). While courts long have made a distinction between the artificial and the natural person, the law has been established that, like an individual, …
Tax Exempt Organizations, Edward A. Lebit
Tax Exempt Organizations, Edward A. Lebit
Cleveland State Law Review
Although tax exempt organizations are creatures of the state ,it is under the federal law that they seek exemption from tax. Many unqualified organizations have sought and received this exemption. Many abuses and schemes have arisen, in which even qualified organizations have been made parties. The big question is whether the exemption laws are not clear enough or whether they have been lackadaisically enforced. It is this writer's opinion that the law is adequate, and that strict enforcement of the law is all that is necessary to clear up the tax abuses by non-profit organizations which have taken place since …
Non-Profit Associations As Legal Entities, Howard L. Oleck
Non-Profit Associations As Legal Entities, Howard L. Oleck
Cleveland State Law Review
The truth is that some influential non-profit associations long have vigorously fought attempts to give clear legal form and substance to unincorporated associations. They like "having it both ways." It is very convenient to be able to be sometimes a legal entity and sometimes not, sometimes a partnership and sometimes not-very convenient for the association (or its managers), not so convenient for creditors, regulatory agencies, injured members, or others affected by the will-o-the-wisp nature of the association.
Parliamentary Procedure For Non-Profit Organizations, John Waldeck
Parliamentary Procedure For Non-Profit Organizations, John Waldeck
Cleveland State Law Review
To bring the conduct of meetings of organizations under reliable law, there are three possible solutions. First, to reform existing parliamentary procedure in order to make it correspond with the law. This is not practical. Second, to return to the legal origins of parliamentary law. The legal origins are obscure, the case law meager and the common parliamentary law too indefinite to encourage such an effort. Third, to adopt new, modern, simple rules of procedure, based on law, both case and code. This approach is both realistic and practical and can include the experience of reform experiments and legal origins. …
Constitutional Law-Self-Incrimination- Denial Of Privilege To General Partner Holding Subpoenaed Books And Records Of Limited Partnership, Roger L. Mcmanus
Constitutional Law-Self-Incrimination- Denial Of Privilege To General Partner Holding Subpoenaed Books And Records Of Limited Partnership, Roger L. Mcmanus
Michigan Law Review
A special agent of the Internal Revenue Service sought enumerated books and records of four New York limited partnerships in connection with petitioner's tax liability for prior years. A subpoena duces tecum was issued directing petitioner to produce the records, which were in his possession as general partner. Petitioner, his son, and his son-in-law were the general partners of each limited partnership involved, with limited partners ranging from twenty-five to 119 in number and capitalization from 225,000 dollars to 2,740,000 dollars. The partnerships, together with a management company, were housed in a single office with a staff of one secretary. …
Suggestions For Modernizing The Kentucky General Corporation Law To Meet The Needs Of Close Corporations, Willburt D. Ham
Suggestions For Modernizing The Kentucky General Corporation Law To Meet The Needs Of Close Corporations, Willburt D. Ham
Kentucky Law Journal
No abstract provided.
Drafting An Effective Buy-Sell Agreement With Emphasis On Estate Tax Valuation Of Close Corporate Stock, Sidney Clay Kinkead Jr.
Drafting An Effective Buy-Sell Agreement With Emphasis On Estate Tax Valuation Of Close Corporate Stock, Sidney Clay Kinkead Jr.
Kentucky Law Journal
No abstract provided.
Developments In The Regulation Of The Close Corporation, F. Hodge O'Neal
Developments In The Regulation Of The Close Corporation, F. Hodge O'Neal
Faculty Scholarship
No abstract provided.