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Full-Text Articles in Law
Lincoln's Populist Sovereignty: Public Finance Of, By, And For The People, Timothy A. Canova
Lincoln's Populist Sovereignty: Public Finance Of, By, And For The People, Timothy A. Canova
Faculty Scholarship
No abstract provided.
Another Approach To Corporate Stock Basis, Alan L. Feld
Another Approach To Corporate Stock Basis, Alan L. Feld
Faculty Scholarship
Gordon Warnke's article makes a significant contribution. It helps to map a largely unexplored continent of tax law, the use and determination of adjusted basis in corporate shares in connection with certain nonrecognition transactions, recently elaborated in Reg. §1.358-2.2 The regulation provides guidance of particular relevance to the allocation of basis when the shareholder owns two or more batches of stock with differing adjusted bases. As Gordon's article makes clear, apparently simple tax law directives concerning the treatment of adjusted basis raise difficult questions and choices, often in common situations. In this article, I propose to make explicit some of …
The Three Faces Of Retainer Care: Crafting A Tailored Regulatory Response, Frank Pasquale
The Three Faces Of Retainer Care: Crafting A Tailored Regulatory Response, Frank Pasquale
Faculty Scholarship
Retainer care arrangements allow patients to pay a fee directly to a physician's office in order to obtain special access to care. Practices usually convert to retainer status by concentrating their attention on a small panel and dropping the majority of their patients. Proponents call retainer care a triumph of consumer-directed health care; opponents deride it as boutique medicine. Both sides are deploying a variety of legal tactics in order to attain their goals.
After surveying these conflicts, this article clarifies what is at stake by analyzing the three key features of retainer care: preventive care, queue-jumping, and amenity-bundling. Most …