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Full-Text Articles in Law

Virginia Limited Liability Company Act, Allan G. Donn Dec 1991

Virginia Limited Liability Company Act, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.


Annual Survey Of Virginia Law: The Virginia Limited Liability Company Act, S. Brian Farmer, Louis A. Mezzullo Jan 1991

Annual Survey Of Virginia Law: The Virginia Limited Liability Company Act, S. Brian Farmer, Louis A. Mezzullo

University of Richmond Law Review

Since the passage of the sixteenth amendment' in 1913 and the income tax legislation adopted thereunder, the development of new forms of business entities has been driven largely by the desire to harmonize two goals: limited liability for the owners of the entity and pass-through treatment of the entity for income tax purposes.