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Full-Text Articles in Law
Purchaser's Depreciation Rights In Property Subject To A Lease, Michigan Law Review
Purchaser's Depreciation Rights In Property Subject To A Lease, Michigan Law Review
Michigan Law Review
This Note argues that the purchase of property subject to a lease may produce several types of depreciable interests. Part I of the Note examines the requirements for depreciability and the role that depreciation plays in tax law. It concludes that even where the method set out by Congress also accommodates other goals, depreciation primarily provides a way to recover costs during a depreciable asset's income-producing life. Part II applies these principles to the task of determining whether improvements - for example, buildings on the property subject to the lease - are depreciable in the purchaser's hands. It concludes that …
Unexpired Leases In Bankruptcy: Rights Of The Affected Mortgagee, Peter A. Alces
Unexpired Leases In Bankruptcy: Rights Of The Affected Mortgagee, Peter A. Alces
Faculty Publications
No abstract provided.
Lease Chattel Paper: Unitary Treatment Of A “Special” Kind Of Commercial Specialty, Amelia H. Boss
Lease Chattel Paper: Unitary Treatment Of A “Special” Kind Of Commercial Specialty, Amelia H. Boss
Duke Law Journal
No abstract provided.
The Recent Erosion Of The Secured Creditor's Rights Through Cases, Rules And Statutory Changes In Bankruptcy Law, James J. White
The Recent Erosion Of The Secured Creditor's Rights Through Cases, Rules And Statutory Changes In Bankruptcy Law, James J. White
Articles
One can view the law of creditors' rights as a series of cyclesin which alternatively the rights of the creditor and then those of the debtor are in ascendancy. Looking back through Americanlegislative history, one sees both the state legislatures and the Congress intervening on behalf of debtors in a variety of ways onmany occasions. An early example of such intervention was the enactment, particularly in the Midwest and West, of generous exemption laws that removed a variety of property beyond the reach of general creditors. A second example is the enactment of usury laws, which continue to be a …