Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (269)
- Business (23)
- Securities Law (16)
- Business Law, Public Responsibility, and Ethics (13)
- Antitrust and Trade Regulation (11)
-
- Environmental Law (11)
- Banking and Finance Law (9)
- Taxation-Federal (8)
- Criminal Law (7)
- Law and Economics (7)
- Property Law and Real Estate (7)
- Entrepreneurial and Small Business Operations (6)
- International Law (6)
- Social and Behavioral Sciences (6)
- Constitutional Law (5)
- Courts (5)
- Legal Ethics and Professional Responsibility (4)
- Religion Law (4)
- State and Local Government Law (4)
- Supreme Court of the United States (4)
- Comparative and Foreign Law (3)
- Contracts (3)
- Intellectual Property Law (3)
- Law and Gender (3)
- Legislation (3)
- Arts and Humanities (2)
- Bankruptcy Law (2)
- Business Administration, Management, and Operations (2)
- Keyword
-
- Partnerships (62)
- Corporations (45)
- Taxation (38)
- Internal Revenue Code (36)
- Corporate Governance (34)
-
- S Corporations (26)
- Corporation Law (25)
- Acquisitions and Mergers (24)
- Corporate Taxes (21)
- Limited Liability Companies (20)
- Stockholders (18)
- Corporate Tax (17)
- Corporate Directors (15)
- Business (14)
- Closely Held Corporations (14)
- Tax Planning (13)
- W&M Faculty (13)
- Fiduciary Duties (11)
- Business Enterprises (10)
- Employee Benefits (10)
- Venture Capital (10)
- Corporate Reorganizations (9)
- Corporate Distributions (7)
- Real Estate (7)
- Startups (7)
- Tax Reform Act of 1986 (7)
- Antitrust Law (6)
- Business Sale (6)
- Corporate Taxation (6)
- Entrepreneurship (6)
- Publication Year
- Publication
-
- William & Mary Annual Tax Conference (234)
- Faculty Publications (93)
- William & Mary Law Review (65)
- William & Mary Business Law Review (51)
- William & Mary Environmental Law and Policy Review (13)
-
- Popular Media (12)
- William & Mary Law Review Online (6)
- Virginia Bar Notes (4)
- William and Mary Review of Virginia Law (3)
- William & Mary Bill of Rights Journal (2)
- William & Mary Journal of Race, Gender, and Social Justice (2)
- Library Staff Publications (1)
- Student Award Winning Papers (1)
- Supreme Court Preview (1)
- Publication Type
Articles 241 - 270 of 488
Full-Text Articles in Business Organizations Law
State Challenges To Related Party Transactions, D. French Slaughter Iii
State Challenges To Related Party Transactions, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Who Spilled Coke On My Laptop?, D. French Slaughter Iii
Who Spilled Coke On My Laptop?, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Chinese Privatization: Between Plan And Market, Lan Cao
Chinese Privatization: Between Plan And Market, Lan Cao
Faculty Publications
No abstract provided.
Choice Of Small Business Tax Entity, John W. Lee
Choice Of Small Business Tax Entity, John W. Lee
Faculty Publications
This article summarizes parts of Lee’s forthcoming article “A Populist Political Perspective of the Business Tax Entities Universe: Hey the Stars Might Lie But the Numbers Never Do,” 78 Texas L. Rev. 885 (2000). Conventional wisdom, says Lee, holds that the LLC, due to its limited liability and hassle-free single level of taxation, will supplant C and S corporations as the choice of entity for new businesses. In fact, in most jurisdictions corporate formations outnumber LLC formations 2:1 or more, and IRS Statistics of Income (SOI) projects that the S corporation will be the fastest growing tax entity for 2000 …
The Easy Case For Derivatives Use: Advocating A Corporate Fiduciary Duty To Use Derivatives, Edward S. Adams, David E. Runkle
The Easy Case For Derivatives Use: Advocating A Corporate Fiduciary Duty To Use Derivatives, Edward S. Adams, David E. Runkle
William & Mary Law Review
No abstract provided.
A Populist Political Perspective Of The Business Tax Entities Universe: Hey The Stars Might Lie, But The Numbers Never Do, John W. Lee
Faculty Publications
No abstract provided.
Freezing The Company Charter, Eric Kades
Freezing The Company Charter, Eric Kades
Faculty Publications
When legislatures alter corporate, partnership, and other business entity statutes, they simultaneously amend the governing document of all entities of that type formed within the jurisdiction. In many circumstances these business entities may wish to retain existing rules for internal governance. This Article offers a novel tool for firms wishing to so manage their own legal transitions: the "charter freeze." A freeze provision in the company charter declares that future (non-mandatory) changes in relevant statutes have no effect on the firm. Owners may affirmatively adopt the new rules, but choose to exercise complete control over their adoption vel non of …
Taxable And Tax-Free Acquisitions And Separations, Mark J. Silverman, Robert H. Wellen, Mark L. Yecies
Taxable And Tax-Free Acquisitions And Separations, Mark J. Silverman, Robert H. Wellen, Mark L. Yecies
William & Mary Annual Tax Conference
No abstract provided.
Selected Current Developments In Financial Accounting And Reporting, David W. Larue
Selected Current Developments In Financial Accounting And Reporting, David W. Larue
William & Mary Annual Tax Conference
No abstract provided.
Capitalization In The Nineties, Glenn R. Carrington
Capitalization In The Nineties, Glenn R. Carrington
William & Mary Annual Tax Conference
No abstract provided.
Section 338(H)(10) & Appendix, Mark J. Silverman, Jonathan I. Forrest
Section 338(H)(10) & Appendix, Mark J. Silverman, Jonathan I. Forrest
William & Mary Annual Tax Conference
No abstract provided.
Use Of Limited Liability Companies In Corporate Transactions, Mark J. Silverman, Lisa M. Zarlenga
Use Of Limited Liability Companies In Corporate Transactions, Mark J. Silverman, Lisa M. Zarlenga
William & Mary Annual Tax Conference
No abstract provided.
Section 338(H)(10), Mark L. Yecies
Section 338(H)(10), Mark L. Yecies
William & Mary Annual Tax Conference
No abstract provided.
Contingent Consideration And Contingent Liabilities In Acquisitions: Outline,Addendum, References, Robert H. Wellen
Contingent Consideration And Contingent Liabilities In Acquisitions: Outline,Addendum, References, Robert H. Wellen
William & Mary Annual Tax Conference
No abstract provided.
Corporate Divisions Under Section 355, Mark J. Silverman
Corporate Divisions Under Section 355, Mark J. Silverman
William & Mary Annual Tax Conference
No abstract provided.
Monopoly Bundling In Cyberspace: How Many Products Does Microsoft Sell?, Alan J. Meese
Monopoly Bundling In Cyberspace: How Many Products Does Microsoft Sell?, Alan J. Meese
Faculty Publications
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.
The Three-Legged Stool Of Corporate Governance Reform, Jayne W. Barnard
The Three-Legged Stool Of Corporate Governance Reform, Jayne W. Barnard
Popular Media
No abstract provided.
Liberty And Antitrust In The Formative Era, Alan J. Meese
Liberty And Antitrust In The Formative Era, Alan J. Meese
Faculty Publications
No abstract provided.
Reintegrative Shaming In Corporate Sentencing, Jayne W. Barnard
Reintegrative Shaming In Corporate Sentencing, Jayne W. Barnard
Faculty Publications
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.
The Search For Global Standards, Jayne W. Barnard
The Hampel Committee Report: A Transatlantic Critique, Jayne W. Barnard
The Hampel Committee Report: A Transatlantic Critique, Jayne W. Barnard
Popular Media
To an American observer, the activities of the Cadbury, Greenbury and Hampel Committees are impressive, if only because so few lawyers seem to be involved. Unlike the US, where improvements in corporate governance can usually be traced to legislation or litigation, British efforts at self-governance offer an attractive, alternative model. The Hampel Report is disappointing, however, in three respects: the report lacks concrete models; its reliance on the AGM as a mechanism of reform is misplaced; and its failure to recognize internal monitoring programs as an essential element of good corporate governance is shortsighted.
Toward A Practical Estate-Tax Exclusion For Family-Run Businesses: Analysis Of Section 2033a And Proposal For Reform, Eric D. Chason, Robert T. Danforth
Toward A Practical Estate-Tax Exclusion For Family-Run Businesses: Analysis Of Section 2033a And Proposal For Reform, Eric D. Chason, Robert T. Danforth
Faculty Publications
In a previous work appearing in this Journal, the authors proposed an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth. In this Article, the authors analyze, in the context of their earlier work, the new estate-tax exclusion for closely held businesses (section 2033A) created by the Taxpayer Relief Act of 1997. The authors describe the features of a practical family-run business exclusion and conclude that section 2033A, in its present form, fails as a practical exclusion. The authors catalogue those elements of section 2033A that should be retained and propose reforms of those …
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.