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Full-Text Articles in Law
Through The Lens Of Innovation, Mirit Eyal-Cohen
Through The Lens Of Innovation, Mirit Eyal-Cohen
Mirit Eyal-Cohen
The legal system constantly follows the footsteps of innovation and attempts to discourage its migration overseas. Yet, present legal rules that inform and explain entrepreneurial circumstances lack a core understanding of the concept of innovation. By its nature, law imposes order. It provides rules, remedies, and classifications that direct behavior in a consistent manner. Innovation turns on the contrary. It entails making creative judgments about the unknown. It involves adapting to disarray. It thrives on deviations as opposed to traditional causation. This Article argues that these differences matter. It demonstrates that current laws lock entrepreneurs into inefficient legal routes. Using …
The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson
The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson
John Ferguson
No abstract provided.
Like-Kind Exchanges And Qualified Intermediaries, Brad Borden, Paul L.B. Mckenney, David Shechtman
Like-Kind Exchanges And Qualified Intermediaries, Brad Borden, Paul L.B. Mckenney, David Shechtman
Bradley T. Borden
The economic downturn has depressed the real estate market, a significant component of the section 1031 industry. In its wake, the industry witnessed three major qualified intermediary failures. QI failures deprive exchangers of exchange proceeds and also create potential tax and legal liabilities for exchangers. This article analyzes those potential liablities and also discusses the cause of QI failures and actions that exchangers and QIs may consider to help safeguard exchange proceeds.