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Full-Text Articles in Law
Advances And Missed Opportunities In The International Prosecution Of Gender-Based Crimes, Susana Sacouto
Advances And Missed Opportunities In The International Prosecution Of Gender-Based Crimes, Susana Sacouto
Articles in Law Reviews & Other Academic Journals
INTRODUCTION: In the past decade, and particularly since 1998, there has been an incredible transformation in the treatment of sex-based and gender- based violence' in the fields of international humanitarian law and international criminal law. Before this, crimes committed exclusively or disproportionately against women and girls, in times of conflict, were largely either ignored, or at most, treated as secondary to other crimes. Despite the fact that rape and other forms of sexual violence had been widely reported during World War HI, for instance, the crime of rape was not expressly included in either the London Charter, establishing the International …
Origins And Evolution Of Section 751(B), Karen C. Burke
Origins And Evolution Of Section 751(B), Karen C. Burke
UF Law Faculty Publications
Section 751(b), reputedly one of the most widely ignored provisions of Subchapter K of the Internal Revenue Code, reserves its most daunting complexity for nonprorata current distributions of property other than cash. While partnership tax has been revolutionized by increasingly sophisticated capital-accounting rules, the 1956 regulations implementing section 751(b) have never been updated to reflect the modern concept of revaluations and section 704(c) special allocations. Recently, the Treasury Department has requested comments concerning alternative approaches that would simplify and rationalize accounting for shifts of ordinary income and capital gain among partners.
This article considers proposals to replace the imputed exchange …