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Business Organizations Law Commons

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William & Mary Law School

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Articles 271 - 300 of 488

Full-Text Articles in Business Organizations Law

S Corporations, Bryan P. Collins Dec 1997

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 Dec 1997

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 Dec 1997

Planning For The Operation Of Pass Through Entities, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.


The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth Apr 1997

The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth

Faculty Publications

The authors argue that the goals of estate and gift taxation are not served by taxing closely held businesses when the recipient of the business actively participates in its operation. Further, the authors suggest that taxing closely held businesses tends to harm capital production. The authors propose an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth.


Dealing With The Differences In Compensating Corporate Executives And Llc Members, Samuel P. Starr, Joseph Walshe, Jay M. Lyman Payne Jan 1997

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.


Tying Meets The New Institutional Economics: Farewell To The Chimera Of Forcing, Alan J. Meese Jan 1997

Tying Meets The New Institutional Economics: Farewell To The Chimera Of Forcing, Alan J. Meese

Faculty Publications

No abstract provided.


Corporate Philanthropy, Executives' Pet Charities And The Agency Problem, Jayne W. Barnard Jan 1997

Corporate Philanthropy, Executives' Pet Charities And The Agency Problem, Jayne W. Barnard

Faculty Publications

No abstract provided.


All In The Family (Partnership), Charles H. Egerton Dec 1996

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 Dec 1996

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 Dec 1996

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 Dec 1996

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 Dec 1996

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.


Revisiting Revlon: The Rumors Of Its Demise Have Been Greatly Exaggerated, T. Richard Giovannelli Jun 1996

Revisiting Revlon: The Rumors Of Its Demise Have Been Greatly Exaggerated, T. Richard Giovannelli

William & Mary Law Review

No abstract provided.


Antitrust Balancing In A (Near) Coasean World: The Case Of Franchise Tying Contracts, Alan J. Meese Jan 1996

Antitrust Balancing In A (Near) Coasean World: The Case Of Franchise Tying Contracts, Alan J. Meese

Faculty Publications

No abstract provided.


Choice Of Entity - Tax Issues, Lisa M. Landry Dec 1995

Choice Of Entity - Tax Issues, Lisa M. Landry

William & Mary Annual Tax Conference

No abstract provided.


Case Studies: Small Professional Services Organization And Large Professional Services Organization, L. Michael Gracik Jr. Dec 1995

Case Studies: Small Professional Services Organization And Large Professional Services Organization, L. Michael Gracik Jr.

William & Mary Annual Tax Conference

No abstract provided.


Planning Opportunities Remain Under The Final Partnership Allocation Rules For Contributed Property, Michael G. Frankel, Leslie H. Loffman, Sanford C. Presant Dec 1995

Planning Opportunities Remain Under The Final Partnership Allocation Rules For Contributed Property, Michael G. Frankel, Leslie H. Loffman, Sanford C. Presant

William & Mary Annual Tax Conference

No abstract provided.


Meeting With Irs Regarding Partnership Issues In Developing Section 1017 Regulations, Blake D. Rubin Dec 1995

Meeting With Irs Regarding Partnership Issues In Developing Section 1017 Regulations, Blake D. Rubin

William & Mary Annual Tax Conference

No abstract provided.


Partnership Workouts: Problems And Solutions Under Final Section 704(B) And 752 Regulations, Michael G. Frankel, Charles H. Coffin Dec 1995

Partnership Workouts: Problems And Solutions Under Final Section 704(B) And 752 Regulations, Michael G. Frankel, Charles H. Coffin

William & Mary Annual Tax Conference

No abstract provided.


Choice Of Entity - Flexibility, Exit Strategy, Thomas R. Frantz Dec 1995

Choice Of Entity - Flexibility, Exit Strategy, Thomas R. Frantz

William & Mary Annual Tax Conference

No abstract provided.


The Like Kind Exchange: Everything You Need To Know, Whether Or Not You Wanted To Ask, Stefan F. Tucker Dec 1995

The Like Kind Exchange: Everything You Need To Know, Whether Or Not You Wanted To Ask, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


Principal Differences In Application Of Classification Rules To Limited Liability Companies Compared To Limited Partnerships, Blake D. Rubin Dec 1995

Principal Differences In Application Of Classification Rules To Limited Liability Companies Compared To Limited Partnerships, Blake D. Rubin

William & Mary Annual Tax Conference

No abstract provided.


Tax Considerations In The Formation And Operation Of Limited Liability Companies, Blake D. Rubin, Howard T. Widra Dec 1995

Tax Considerations In The Formation And Operation Of Limited Liability Companies, Blake D. Rubin, Howard T. Widra

William & Mary Annual Tax Conference

No abstract provided.


The Tax Treatment Of Environmental Cleanup Costs, Blake D. Rubin, Seth Green, Katherine P. Rosefsky Dec 1995

The Tax Treatment Of Environmental Cleanup Costs, Blake D. Rubin, Seth Green, Katherine P. Rosefsky

William & Mary Annual Tax Conference

No abstract provided.


Focus On Capitalization V. Deductibility - Environmental Remediation, Stefan F. Tucker Dec 1995

Focus On Capitalization V. Deductibility - Environmental Remediation, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


Allocation Of Nonrecourse Liabilities: Irs Takes Two Steps Forward, One Back, J. D. Dell, Michael G. Frankel, Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin Dec 1995

Allocation Of Nonrecourse Liabilities: Irs Takes Two Steps Forward, One Back, J. D. Dell, Michael G. Frankel, Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin

William & Mary Annual Tax Conference

No abstract provided.


Choice Of Entity - General Considerations, L. Michael Gracik Jr. Dec 1995

Choice Of Entity - General Considerations, L. Michael Gracik Jr.

William & Mary Annual Tax Conference

No abstract provided.


Tax Considerations In The Formation And Operation Of Limited Liability Companies, Blake D. Rubin, Howard T. Widra Dec 1995

Tax Considerations In The Formation And Operation Of Limited Liability Companies, Blake D. Rubin, Howard T. Widra

William & Mary Annual Tax Conference

No abstract provided.


Planning For The Taxable Disposition Of Overleveraged Property, Blake D. Rubin Dec 1995

Planning For The Taxable Disposition Of Overleveraged Property, Blake D. Rubin

William & Mary Annual Tax Conference

No abstract provided.


Case Studies: Scenarios Nos. 1, 2 & 3, Thomas R. Frantz Dec 1995

Case Studies: Scenarios Nos. 1, 2 & 3, Thomas R. Frantz

William & Mary Annual Tax Conference

No abstract provided.