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Articles 841 - 870 of 1180
Full-Text Articles in Business Organizations Law
Ten Limitations To Ponder On Farm Limited Liability Companies, Jesse Richardson, L. Leon Geyer
Ten Limitations To Ponder On Farm Limited Liability Companies, Jesse Richardson, L. Leon Geyer
Law Faculty Scholarship
No abstract provided.
State Comparative Chart Llc And Llp Statutes, James J. Wheaton
State Comparative Chart Llc And Llp Statutes, James J. Wheaton
William & Mary Annual Tax Conference
No abstract provided.
Square Pegs In Round Holes: Llcs Under Other Statutes, James J. Wheaton
Square Pegs In Round Holes: Llcs Under Other Statutes, James J. Wheaton
William & Mary Annual Tax Conference
No abstract provided.
Impact Of Sales And Use Taxes On Corporate Transactions, Peter L. Faber
Impact Of Sales And Use Taxes On Corporate Transactions, Peter L. Faber
William & Mary Annual Tax Conference
No abstract provided.
Pass-Through Entity Update, Richard B. Robinson
Pass-Through Entity Update, Richard B. Robinson
William & Mary Annual Tax Conference
No abstract provided.
S Corporations, Bryan P. Collins
S Corporations, Bryan P. Collins
William & Mary Annual Tax Conference
No abstract provided.
Debt Instruments' Tax Treatment In Corporate Mergers And Acquisitions, Tae Oon Jang
Debt Instruments' Tax Treatment In Corporate Mergers And Acquisitions, Tae Oon Jang
LLM Theses and Essays
The increase of merger and acquisition(M&A) activity since 1992 has resulted mainly from a domestic economic recovery. The current M&A trend shows that M&A is still an important means of enhancing many corporations' competitive power and of stimulating growth in such areas as computer software and services, wholesale and distribution, miscellaneous services, banking and finance, and leisure and entertainment. Fundraising for mezzanine-fund financing, which reflects investors' foresight about current and future M&A trends, has also seen rapid growth. After the Tax Reform Act of 1986 and the repeal of the General Utilities doctrine, the elimination of the capital gain preference …
Tapping Rainy Day Funds For The Reluctant Entrepreneur: Downsizing, Paternalism, And The Internal Revenue Code, Edward J. Gac, Wayne M. Gazur
Tapping Rainy Day Funds For The Reluctant Entrepreneur: Downsizing, Paternalism, And The Internal Revenue Code, Edward J. Gac, Wayne M. Gazur
Publications
No abstract provided.
S Corporations, Samuel P. Starr
S Corporations, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Llcs And Llps, Allan G. Donn
Llcs And Llps, Allan G. Donn
William & Mary Annual Tax Conference
No abstract provided.
Planning For The Operation Of Pass Through Entities, Samuel P. Starr
Planning For The Operation Of Pass Through Entities, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
S Corporations, Bryan P. Collins
S Corporations, Bryan P. Collins
William & Mary Annual Tax Conference
No abstract provided.
Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr
Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Planning For The Operation Of Pass Through Entities, Allan G. Donn
Planning For The Operation Of Pass Through Entities, Allan G. Donn
William & Mary Annual Tax Conference
No abstract provided.
The Definition Of Voting Stock And The Computation Of Voting Power Under Sections 368(C) And 1504(A): Recent Developments And Tax Lore, Stuart G. Lazar
The Definition Of Voting Stock And The Computation Of Voting Power Under Sections 368(C) And 1504(A): Recent Developments And Tax Lore, Stuart G. Lazar
Journal Articles
Although the concepts of "voting stock" and "voting power" are pervasive throughout the Code, until recently, courts, commentators and the Service have devoted minimal energy to demystifying the confusion surrounding the definition of voting stock and even less to expanding upon the methodology of computing voting power. Recent developments, however, may prompt practitioners to take a second look at these terms. While a 1995 decision by the Tax Court adds little to the existing body of authority with respect to the determination of the owner of voting stock, the Service's analysis of the voting power requirement in a 1994 private …
Checkmate, The Treasury Finally Surrenders: The Check-The-Box Treasury Regulations And Their Effect On Entity Classification, Thomas M. Hayes
Checkmate, The Treasury Finally Surrenders: The Check-The-Box Treasury Regulations And Their Effect On Entity Classification, Thomas M. Hayes
Washington and Lee Law Review
No abstract provided.
Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt
Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt
LLM Theses and Essays
This thesis is going to describe the different ways the United States and Germany deal with the problem of double taxation in the legal context of corporate distributions to its shareholders in the form of dividends. Tax law is particularly one of the areas of laws that are subject to frequent and often substantial changes. This is true for the German as well as for the U.S. tax laws. Since some of the issues being discussed in the United States today in connection with the corporate tax law are similar if not identical to the issues discussed in Germany before …
Dealing With The Differences In Compensating Corporate Executives And Llc Members, Samuel P. Starr, Joseph Walshe, Jay M. Lyman Payne
Dealing With The Differences In Compensating Corporate Executives And Llc Members, Samuel P. Starr, Joseph Walshe, Jay M. Lyman Payne
William & Mary Annual Tax Conference
No abstract provided.
Heavy Duty Ii: Forming A Business Entity In The United States, Aleta Estreicher, Warren Green
Heavy Duty Ii: Forming A Business Entity In The United States, Aleta Estreicher, Warren Green
Articles & Chapters
No abstract provided.
Minority Discounts, Fair Market Value, And The Culture Of Estate Taxation, William S. Blatt
Minority Discounts, Fair Market Value, And The Culture Of Estate Taxation, William S. Blatt
Articles
No abstract provided.
What's In A Name: An Argument For A Small Business Limited Liability Entity Statute (With Three Subsets Of Default Rules), Dale A. Oesterle, Wayne M. Gazur
What's In A Name: An Argument For A Small Business Limited Liability Entity Statute (With Three Subsets Of Default Rules), Dale A. Oesterle, Wayne M. Gazur
Publications
The recent proliferation of small business entity forms is primarily a result of their tax characterization. With the recent adoption of the IRS "check-the-box" regulations and, as a consequence, the elimination of traditional tax distinctions, many of these forms have lost their appeal. This article proposes starting over with one form, the "limited liability entity." Part I discusses the history of small business forms. Part II analyzes the current forms in light of the recent check-the- box legislation. Part III discusses the necessity of and rationale behind a unified entity statute. Finally, Part IV outlines a unified limited liability entity …
All In The Family (Partnership), Charles H. Egerton
All In The Family (Partnership), Charles H. Egerton
William & Mary Annual Tax Conference
No abstract provided.
Selected Tax Issues For Pass-Through Entities, Charles H. Egerton, Samuel P. Starr
Selected Tax Issues For Pass-Through Entities, Charles H. Egerton, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Family Businesses: Using Llcs And S Corporations, Samuel P. Starr, Jay M.L. Payne
Family Businesses: Using Llcs And S Corporations, Samuel P. Starr, Jay M.L. Payne
William & Mary Annual Tax Conference
No abstract provided.
Planning For The Purchase Or Sale Of A Corporate Business Federal Tax Aspects, Peter L. Faber
Planning For The Purchase Or Sale Of A Corporate Business Federal Tax Aspects, Peter L. Faber
William & Mary Annual Tax Conference
No abstract provided.
A Practical Guide To The Tax Consequences Of Disposing Of A Partnership (Or Llc) Business, Richard M. Lipton, John T. Thomas
A Practical Guide To The Tax Consequences Of Disposing Of A Partnership (Or Llc) Business, Richard M. Lipton, John T. Thomas
William & Mary Annual Tax Conference
No abstract provided.
The Limited Liability Company: A Catalyst Exposing The Corporate Integration Question, Susan Pace Hamill
The Limited Liability Company: A Catalyst Exposing The Corporate Integration Question, Susan Pace Hamill
Michigan Law Review
The rise of the domestic limited liability company (LLC) from obscurity to its present position as a viable, mainstream alternative to the corporation or partnership was met with enormous enthusiasm by the business community and the practicing bar. First introduced by the State of Wyoming in 1977 and recognized by the Internal Revenue Service (IRS) as a partnership for federal income tax purposes in 1988, the LLC offers for the first time a domestic entity that combines the tax advantages of a partnership with limited liability protection for all members, an advantage commonly associated with corporations. The advantages of the …
Getting Out Of Business: Tax Costs And Opportunities In Exiting A Closely Held Business, Denise D. J. Roy
Getting Out Of Business: Tax Costs And Opportunities In Exiting A Closely Held Business, Denise D. J. Roy
Faculty Scholarship
The primary purpose of this article is to encourage closely held business owners and their lawyers to consider exit costs, opportunities and strategies when making the initial choice-of-entity decision. A secondary purpose is to provide information about tax consequences and exit strategies useful to owners of businesses that are already up and running, whether in drafting a buy-sell agreement or planning for a specific transaction. Therefore, the article begins by comparing the major tax consequences of exiting the alternative entity types available to closely held businesses for tax purposes--C corporations, S corporations and partnerships. Part II of this article provides …
Reflections On Executive Compensation And A Modest Proposal For (Further) Reform, Mark J. Loewenstein
Reflections On Executive Compensation And A Modest Proposal For (Further) Reform, Mark J. Loewenstein
Publications
No abstract provided.
Choice Of Entity - Tax Issues, Lisa M. Landry
Choice Of Entity - Tax Issues, Lisa M. Landry
William & Mary Annual Tax Conference
No abstract provided.