Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- William & Mary Law School (269)
- Seattle University School of Law (192)
- Universitas Indonesia (121)
- University of Michigan Law School (77)
- Boston University School of Law (65)
-
- UIC School of Law (51)
- New York Law School (44)
- University of Georgia School of Law (29)
- DePaul University (28)
- West Virginia University (24)
- Columbia Law School (17)
- Brooklyn Law School (15)
- Villanova University Charles Widger School of Law (15)
- University of Colorado Law School (12)
- Maurer School of Law: Indiana University (11)
- Mitchell Hamline School of Law (11)
- BLR (10)
- Pepperdine University (10)
- University of Richmond (10)
- American University Washington College of Law (9)
- Brigham Young University Law School (8)
- Chicago-Kent College of Law (8)
- Washington and Lee University School of Law (8)
- University of Miami Law School (7)
- Vanderbilt University Law School (7)
- Singapore Management University (6)
- The University of Akron (6)
- University of Kentucky (6)
- University of Missouri-Kansas City School of Law (6)
- Roger Williams University (5)
- Keyword
-
- Taxation (94)
- Partnerships (72)
- Corporations (65)
- Internal Revenue Code (63)
- Corporate tax (32)
-
- Tax (32)
- VAT (31)
- S Corporations (26)
- Rooftops Project (25)
- Corporate Tax (24)
- Corporate Taxes (22)
- Income tax (22)
- Limited Liability Companies (19)
- Acquisitions and Mergers (17)
- Business (17)
- Tax law (17)
- Law (16)
- Accounting (15)
- Zapper (15)
- Liquidation (14)
- Tax reform (14)
- Corporate law (13)
- Dividends (13)
- Tax Planning (13)
- Tax avoidance (13)
- Hagy (11)
- Internal Revenue Service (11)
- Partnership (11)
- Closely Held Corporations (10)
- Corporate (10)
- Publication Year
- Publication
-
- William & Mary Annual Tax Conference (231)
- Seattle University Law Review (189)
- "Dharmasisya” Jurnal Program Magister Hukum FHUI (121)
- Faculty Scholarship (93)
- UIC Law Review (49)
-
- Michigan Law Review (48)
- Rooftops Project (42)
- DePaul Business & Commercial Law Journal (28)
- Articles (27)
- Faculty Publications (24)
- West Virginia Law Review (23)
- Scholarly Works (20)
- Villanova Law Review (1956 - ) (14)
- William & Mary Law Review (13)
- Publications (12)
- ExpressO (10)
- William Mitchell Law Review (9)
- All Faculty Scholarship (8)
- American University Business Law Review (8)
- Chicago-Kent Law Review (8)
- Indiana Law Journal (8)
- Pepperdine Law Review (8)
- University of Richmond Law Review (8)
- Washington and Lee Law Review (8)
- Brooklyn Journal of Corporate, Financial & Commercial Law (7)
- Akron Law Review (6)
- BYU Law Review (6)
- Faculty Works (6)
- Research Collection Yong Pung How School Of Law (6)
- Vanderbilt Law Review (6)
- Publication Type
- File Type
Articles 931 - 960 of 1180
Full-Text Articles in Business Organizations Law
Unlimited Liability And Law Firm Organization: Tax Factors And The Direction Of Causation, Ronald J. Gilson
Unlimited Liability And Law Firm Organization: Tax Factors And The Direction Of Causation, Ronald J. Gilson
Faculty Scholarship
In a recent issue of this Journal, Carr and Mathewson (1988) test a model of the impact of limited and unlimited liability regimes on the nature of firms by comparing the performance of law firms operated as partnerships and sole proprietorships (and therefore subject to unlimited liability) with that of law firms operated as corporations (and therefore subject to limited liability).
Assessing The Limited Liability Company, Wayne M. Gazur, Neil M. Goff
Assessing The Limited Liability Company, Wayne M. Gazur, Neil M. Goff
Publications
The limited liability company is one of the newest forms of business organization. This form combines the limited liability of a corporation with the tax benefits normally associated with a partnership. The authors examine various implications and ramifications of this organizational form.
Using Partnerships As Acquisition Vehicles, Mark J. Silverman
Using Partnerships As Acquisition Vehicles, Mark J. Silverman
William & Mary Annual Tax Conference
No abstract provided.
Section 382: Net Operating Loss Carryovers In Corporate Acquisitions, Peter L. Faber
Section 382: Net Operating Loss Carryovers In Corporate Acquisitions, Peter L. Faber
William & Mary Annual Tax Conference
No abstract provided.
Employees Vs. Independent Contractors, Michelle P. Burchett
Employees Vs. Independent Contractors, Michelle P. Burchett
William & Mary Annual Tax Conference
No abstract provided.
The Affiliated Management Group And Code § 414(M), Robert M. Reed
The Affiliated Management Group And Code § 414(M), Robert M. Reed
William & Mary Annual Tax Conference
No abstract provided.
Corporate Regulation And The Origins Of The Corporate Income Tax, Marjorie E. Kornhauser
Corporate Regulation And The Origins Of The Corporate Income Tax, Marjorie E. Kornhauser
Indiana Law Journal
No abstract provided.
Recent Developments In The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.
Recent Developments In The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.
William & Mary Annual Tax Conference
No abstract provided.
Corporate Divisions Under Section 355, Mark J. Silverman, Kevin M. Keyes
Corporate Divisions Under Section 355, Mark J. Silverman, Kevin M. Keyes
William & Mary Annual Tax Conference
No abstract provided.
A List Of Potential "Gotchas": Employee Benefit Plan Issues Where Business Structure Is Changed, Rebecca J. Miller
A List Of Potential "Gotchas": Employee Benefit Plan Issues Where Business Structure Is Changed, Rebecca J. Miller
William & Mary Annual Tax Conference
No abstract provided.
Effective Use Of Buy & Sell Agreements: Alternatives To The Traditional Buy & Sell Agreement, Myron E. Sildon
Effective Use Of Buy & Sell Agreements: Alternatives To The Traditional Buy & Sell Agreement, Myron E. Sildon
William & Mary Annual Tax Conference
No abstract provided.
Section 2036(C), Jere D. Mcgaffey
Section 2036(C), Jere D. Mcgaffey
William & Mary Annual Tax Conference
No abstract provided.
Planning Considerations For Like-Kind Exchanges Involving Partnerships, Joseph G. Howe Iii
Planning Considerations For Like-Kind Exchanges Involving Partnerships, Joseph G. Howe Iii
William & Mary Annual Tax Conference
No abstract provided.
Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr.
Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr.
William & Mary Annual Tax Conference
No abstract provided.
Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson
Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson
William & Mary Annual Tax Conference
No abstract provided.
Taxing Corporate Acquisitions: A Proposal For Mandatory Uniform Rules, Glenn E. Coven
Taxing Corporate Acquisitions: A Proposal For Mandatory Uniform Rules, Glenn E. Coven
Faculty Publications
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Recent Developments In, The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.
Recent Developments In, The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.
William & Mary Annual Tax Conference
No abstract provided.
Employee Plans, What To Do In 1989, Mims Maynard Powell
Employee Plans, What To Do In 1989, Mims Maynard Powell
William & Mary Annual Tax Conference
No abstract provided.
Pass-Through Entities As Investment Vehicles, Bartley F. Fisher
Pass-Through Entities As Investment Vehicles, Bartley F. Fisher
William & Mary Annual Tax Conference
No abstract provided.
Termination Of S Corporations And Of S Shareholder Interests, Morton A. Harris, Russell E. Hinds
Termination Of S Corporations And Of S Shareholder Interests, Morton A. Harris, Russell E. Hinds
William & Mary Annual Tax Conference
No abstract provided.
Operation Of And Distributions From S Corporations, Deborah H. Schenk
Operation Of And Distributions From S Corporations, Deborah H. Schenk
William & Mary Annual Tax Conference
No abstract provided.
Termination Of Partnerships And Of Partnership Interests, Louis A. Mezzullo
Termination Of Partnerships And Of Partnership Interests, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Partnership Operations And Distributions, Steven M. Friedman
Partnership Operations And Distributions, Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
Entity Classification And Integration: Publicly Traded Partnerships, Personal Service Corporations And The Tax Legislative Process, John W. Lee
Faculty Publications
No abstract provided.
The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands
The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands
West Virginia Law Review
The labyrinthine provisions of the Internal Revenue Code make a decision on whether or not to incorporate a closely-held business astoundingly complex. To decide properly, one must understand the terms "C corporations," "S corporations," a partner's "distributive share," and a host of other cryptic concepts.' Even those initiated into the inner sanctums of Subchapters C2, K3 and S4 must advise their clients that their counsel.is based on the enterprise's projected revenues and expenses, estimates that may prove to be far off the mark. Moreover, changes in the Internal Revenue Code have been so constant that no one can feel confident …
Should General Utilities Be Reinstated To Provide Partial Integration Of Corporate And Personal Income—Is Half A Loaf Better Than None?, Douglas A. Kahn
Should General Utilities Be Reinstated To Provide Partial Integration Of Corporate And Personal Income—Is Half A Loaf Better Than None?, Douglas A. Kahn
Articles
The General Utilities doctrine is the name given to the now largely defunct tax rule that a corporation does not recognize a gain or a loss on making a liquidating or nonliquidating distribution of an appreciated or depreciated asset to its shareholders. The roots of the doctrine, can be traced to a regulation promulgated in 1919 that denied realization of gain or loss to a corporation when making a liquidating distribution of an asset in kind. No regulatory provision existed which specified the extent to which realization would or would not be triggered by a nonliquidating distribution such as a …
Recent Developments In The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.
Recent Developments In The Taxation Of Corporations And Shareholders, Peter P. Weidenbruch Jr.
William & Mary Annual Tax Conference
No abstract provided.
Business Activities Of Tax-Exempts And Affiliates, Jo Ann Blair
Business Activities Of Tax-Exempts And Affiliates, Jo Ann Blair
William & Mary Annual Tax Conference
No abstract provided.
Conversion Of Regular Corporation To Pass-Through Entity, Peter L. Faber
Conversion Of Regular Corporation To Pass-Through Entity, Peter L. Faber
William & Mary Annual Tax Conference
No abstract provided.