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Articles 1 - 30 of 76
Full-Text Articles in Law
Section 338(H)(10), Mark L. Yecies
Section 338(H)(10), Mark L. Yecies
William & Mary Annual Tax Conference
No abstract provided.
Proposed Intercompany Transaction Regulations: Side-By-Side Comparisons, Andrew J. Dubroff
Proposed Intercompany Transaction Regulations: Side-By-Side Comparisons, Andrew J. Dubroff
William & Mary Annual Tax Conference
No abstract provided.
Final Consolidated Return Regulations Modifying The Calculation Of Stock Basis And Other Items, Kevin A. Duvall
Final Consolidated Return Regulations Modifying The Calculation Of Stock Basis And Other Items, Kevin A. Duvall
William & Mary Annual Tax Conference
No abstract provided.
Selected Issues In Operating An S Corporation, Thomas P. Rohman
Selected Issues In Operating An S Corporation, Thomas P. Rohman
William & Mary Annual Tax Conference
No abstract provided.
Purchase And Sale Of Interests; Asset And Stock Acquisitions; Redemptions; And Terminations In Pass-Through Entities, Richard A. Shaw, Michael G. Frankel, Mary L. Harmon
Purchase And Sale Of Interests; Asset And Stock Acquisitions; Redemptions; And Terminations In Pass-Through Entities, Richard A. Shaw, Michael G. Frankel, Mary L. Harmon
William & Mary Annual Tax Conference
No abstract provided.
Planning For The Termination Of An Interest In A Partnership - Withdrawals, Distributions And Other Exit Strategies, Michael G. Frankel
Planning For The Termination Of An Interest In A Partnership - Withdrawals, Distributions And Other Exit Strategies, Michael G. Frankel
William & Mary Annual Tax Conference
No abstract provided.
Federal Income Tax Considerations Of Acquisitions Involving S Corporations, Mary L. Harmon
Federal Income Tax Considerations Of Acquisitions Involving S Corporations, Mary L. Harmon
William & Mary Annual Tax Conference
No abstract provided.
C To S To C Conversions, Bryan P. Collins
C To S To C Conversions, Bryan P. Collins
William & Mary Annual Tax Conference
No abstract provided.
Federal Taxation On Disposition Of Partnership Interests, Richard A. Shaw
Federal Taxation On Disposition Of Partnership Interests, Richard A. Shaw
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entity: S Corporations And Limited Liability Companies, Samuel P. Starr
Choice Of Entity: S Corporations And Limited Liability Companies, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Planning With S Corporations, Richard A. Shaw
Planning With S Corporations, Richard A. Shaw
William & Mary Annual Tax Conference
No abstract provided.
Business Associations, Paul A. Quirós, Lynn Schutte Scott
Business Associations, Paul A. Quirós, Lynn Schutte Scott
Mercer Law Review
This Article analyzes cases in the areas of corporate, partnership, securities, and banking law decided during the survey period by the Georgia Court of Appeals, the Georgia Supreme Court, the United States district courts in Georgia and the United States Court of Appeals for the Eleventh Circuit. Additionally, the Article highlights certain enactments by the Georgia General Assembly revising the Georgia Corporate Code.
Business Organizations—Limited Liability Companies In Arkansas: The Knowns And The Unknowns, C. Timothy Spainhour
Business Organizations—Limited Liability Companies In Arkansas: The Knowns And The Unknowns, C. Timothy Spainhour
University of Arkansas at Little Rock Law Review
No abstract provided.
The Value Of Obvious Empirical Results And The Omniscient Mr. Palans: Response To Mr. Palans' Comments, Theodore Eisenberg
The Value Of Obvious Empirical Results And The Omniscient Mr. Palans: Response To Mr. Palans' Comments, Theodore Eisenberg
Cornell Law Faculty Publications
Mr. Palans' comment raises one worthwhile question. Most of the rest of his rant is either off the subject or too shallow to warrant extended discussion. The useful question Mr. Palans raises is whether this research is of value. The article did not defend this mode of work; perhaps I am too immersed in it to always keep in mind the merits of discussing the question. So let me spell out its benefits here.
Dynamic Economic Analyses Of Selected Provisions Of Corporate Law: The Absolute Delegation Rule, Disclosure Of Intermediate Estimates And Ipo Pricing, Royce De R. Barondes
Dynamic Economic Analyses Of Selected Provisions Of Corporate Law: The Absolute Delegation Rule, Disclosure Of Intermediate Estimates And Ipo Pricing, Royce De R. Barondes
Faculty Publications
This Article examines three separate aspects of the relationships between corporations and their securityholders from a dynamic economic perspective: (i) the feasibility of permitting shareholders to participate in the management of their corporations through the exercise of voting rights, (ii) Rule 3b-6, the safe harbor for projections (the Safe Harbor)8 under the Securities Exchange Act of 1934 (the 1934 Act),9 and (iii) the extraordinary returns available from investing in initial public offerings (IPO's). Three particular dynamic aspects are implicated in these situations.
Department Of Corporations, L. Pitesa
Department Of Corporations, L. Pitesa
California Regulatory Law Reporter
No abstract provided.
Causation And Injury In Corporate Control Transactions: Cede & Co. V. Technicolor, Inc., Jacqueline M. Veneziani
Causation And Injury In Corporate Control Transactions: Cede & Co. V. Technicolor, Inc., Jacqueline M. Veneziani
Washington Law Review
In Cede & Co. v. Technicolor, Inc., the Delaware Supreme Court held that shareholders are not required to prove injury from corporate directors' failure to exercise due care in approving a merger transaction. Tort principles, the court stated, have no role in a business judgment rule analysis. Therefore, once shareholders prove a violation of the directors' duty of care, the burden is shifted to the directors to prove the entire fairness of the transaction despite the absence of a breach of the duty of loyalty. This Note argues that the entire fairness review of a disinterested board transaction is unworkable. …
The Nonprofit Corporation Act Of 1993: Considering The Election To Apply The New Law To Old Corporations, James Edward Harris
The Nonprofit Corporation Act Of 1993: Considering The Election To Apply The New Law To Old Corporations, James Edward Harris
University of Arkansas at Little Rock Law Review
No abstract provided.
Integrating Public Land And Local Community Planning Objectives: The Rocky Mountain National Park Experience, Homer L. Rouse
Integrating Public Land And Local Community Planning Objectives: The Rocky Mountain National Park Experience, Homer L. Rouse
Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)
7 pages.
The Canyon Country Partnership, Bill Hedden
The Canyon Country Partnership, Bill Hedden
Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)
18 pages.
Regional Habitat Conservation Planning: The California Gnatcatcher Example, Marc J. Ebbin
Regional Habitat Conservation Planning: The California Gnatcatcher Example, Marc J. Ebbin
Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)
10 pages.
Community-Public Lands Partnership: The Montezuma County Federal Lands Program, Michael F. Preston
Community-Public Lands Partnership: The Montezuma County Federal Lands Program, Michael F. Preston
Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)
18 pages (includes illustrations and maps).
Contains 1 page of references.
The Utah Wilderness Debate (Or Is That Debacle), Jeffrey W. Appel
The Utah Wilderness Debate (Or Is That Debacle), Jeffrey W. Appel
Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)
95 pages (includes illustrations and maps).
Agenda: Who Governs The Public Lands: Washington? The West? The Community?, University Of Colorado Boulder. Natural Resources Law Center
Agenda: Who Governs The Public Lands: Washington? The West? The Community?, University Of Colorado Boulder. Natural Resources Law Center
Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)
Conference organizers and/or session moderators included University of Colorado School of Law professors David H. Getches, Judith Jacobsen, Lawrence J. MacDonnell, Teresa Rice and Charles F. Wilkinson.
Shifting policy objectives and management approaches for the public lands of the West are provoking heated debate about how these decisions should be made and implemented. Are these policy directions a reflection of the "New West" or are they, in fact, a declaration of "war on the West"? Somewhere between these polarities of view, efforts are underway to open dialogue and reach consensus.
This second annual western lands conference will explore federal initiatives …
Background Material On The Colorado Grazing Roundtable, William E. Riebsame
Background Material On The Colorado Grazing Roundtable, William E. Riebsame
Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)
10 pages.
Contains endnotes.
Department Of Corporations, M. Bontems
Department Of Corporations, M. Bontems
California Regulatory Law Reporter
No abstract provided.
"Presumptions And Burdens Of Proof As Tools For Legal Stability And Change, Tamar Frankel
"Presumptions And Burdens Of Proof As Tools For Legal Stability And Change, Tamar Frankel
Faculty Scholarship
Presumptions and burdens of proof are used, among other purposes, to maintain legal stability and at the same time effect change. By imposing the burden of proof on the party asserting a certain outcome, courts can calibrate burdens of proof and substantive rules until experience points to rule retention or amendment. As agents of change, presumptions and burdens of proof are far more flexible and less brittle than rules.1
This Article tells the story of presumptions and burdens of proof in litigation between corporate shareholders and managements. This litigation is replete with volatile presumptions and innovative burdens of proof, …
Form And Substance In The Definition Of A "Security": The Case Of Limited Liability Companies, Larry E. Ribstein
Form And Substance In The Definition Of A "Security": The Case Of Limited Liability Companies, Larry E. Ribstein
Washington and Lee Law Review
No abstract provided.
West Virginia's Limited Liability Company Act: Problems With The Act, Ann Maxey
West Virginia's Limited Liability Company Act: Problems With The Act, Ann Maxey
West Virginia Law Review
No abstract provided.
The Corporation's Split Personality, Herbert Hovenkamp
The Corporation's Split Personality, Herbert Hovenkamp
Michigan Law Review
A Review of The Multinational Challenge to Corporation Law: The Search for a New Corporate Personality by Phillip I. Blumberg