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Articles 421 - 450 of 488
Full-Text Articles in Business Organizations Law
Choice Of Entities For Holding Real Estate: Partnerships, Alan J.B. Aronsohn
Choice Of Entities For Holding Real Estate: Partnerships, Alan J.B. Aronsohn
William & Mary Annual Tax Conference
No abstract provided.
Tax Elections In Post Mortem Administration, John E. Donaldson
Tax Elections In Post Mortem Administration, John E. Donaldson
William & Mary Annual Tax Conference
No abstract provided.
Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee
Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee
Faculty Publications
Newly issued Proposed Regulations, under Section 355, follow recent decisions allowing horizontal divisions of a single business. In addition, the proposals introduce factors for determining whether a Section 355 transaction is a device for bailing out earnings" Mr. Lee analyzes these and other changes in the Proposed Regulations.
New Developments In The Taxation Of Real Estate Partnerships, Michael T. Madison
New Developments In The Taxation Of Real Estate Partnerships, Michael T. Madison
Faculty Publications
No abstract provided.
Compensating The Promoter-General Partner, Martin B. Cowan
Compensating The Promoter-General Partner, Martin B. Cowan
William & Mary Annual Tax Conference
No abstract provided.
Collapsible Partnerships, Michael S. Applebaum
Collapsible Partnerships, Michael S. Applebaum
William & Mary Annual Tax Conference
No abstract provided.
Constructive Cash Distributions, John W. Lee
Constructive Cash Distributions, John W. Lee
William & Mary Annual Tax Conference
No abstract provided.
The Corporate General Partner In A Limited Partnership, Henry Weiler
The Corporate General Partner In A Limited Partnership, Henry Weiler
William & Mary Annual Tax Conference
No abstract provided.
Initial Pitfalls Associated With Use Of The Limited Partnership, Michael T. Madison
Initial Pitfalls Associated With Use Of The Limited Partnership, Michael T. Madison
William & Mary Annual Tax Conference
No abstract provided.
The Future Of Corporate Democracy, Harvey Frank
The Future Of Corporate Democracy, Harvey Frank
Faculty Publications
No abstract provided.
Partnership Allocations, Donald J. Weidner
Partnership Allocations, Donald J. Weidner
William & Mary Annual Tax Conference
No abstract provided.
How To Salvage Tax Benefits When A Professional Corporation Disbands, John W. Lee
How To Salvage Tax Benefits When A Professional Corporation Disbands, John W. Lee
Faculty Publications
One of the main concerns of a shareholder in a professional corporation that is dissolving is to protect his interest in the corporation's qualified deferred compensation plan. By use of a case study, Mr. Lee analyzes several methods available for a shareholder to preserve his interest. He also presents a possible solution to other problems arising in connection with the professional corporation's dissolution, such as splitting up the practice (and its accounts receivable) and the status of liquidating distributions if the professionals reincorporate separately.
Section 335 Active Business Management: What Advice To Give Clients Today, John W. Lee
Section 335 Active Business Management: What Advice To Give Clients Today, John W. Lee
Faculty Publications
The IRS in three Rulings has taken the position that services for the distributing corporation performed through independent contractor could not satisfy the active business requirement test of Section 355. Mr. Lee analyzes the Rulings in light of case law and legislative history that have interpreted the Code's active business test. He concludes that further court tests will be necessary before there can be complete reliance upon active conduct by an independent contractor.
The Fabled Esop, Robert S. Taft
The Fabled Esop, Robert S. Taft
William & Mary Annual Tax Conference
No abstract provided.
Constitutional Municipal Home Rule Since The Ama (Nlc) Model, Kenneth Vanlandingham
Constitutional Municipal Home Rule Since The Ama (Nlc) Model, Kenneth Vanlandingham
William & Mary Law Review
No abstract provided.
Book Review Of Personal Liabilities Of Corporate Officers And Directors, Sumner Marcus
Book Review Of Personal Liabilities Of Corporate Officers And Directors, Sumner Marcus
William & Mary Law Review
No abstract provided.
Reduction Of Earnings And Profits To Reflect The Bargain Spread Accompanying Restricted Stock Options
William & Mary Law Review
No abstract provided.
Constructive Cash Distributions In A Partnership: How And When They Occur, Robert S. Parker Jr., John W. Lee
Constructive Cash Distributions In A Partnership: How And When They Occur, Robert S. Parker Jr., John W. Lee
Faculty Publications
Constructive cash distributions to partners with possible concomitant severe tax impact can occur whenever a partners share of firm or individual liabilities is cut. This reduction of liabilities can be triggered by a variety of typical partnership transactions. Messrs. Parker arid Lee analyze those transactions under which there is the danger of unforeseen taxation and urge extreme caution.
The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee
The "Active Business" Test Of Section 355: Implications Of A Trilogy Of Revenue Rulings, John W. Lee
Faculty Publications
No abstract provided.
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Pre-Operating Expenses And Section 174: Will "Snow" Fall?, John W. Lee
Faculty Publications
No abstract provided.
Retroactive Allocations To New Partners: An Analysis Of The Area After Rodman, John W. Lee, Robert S. Parker Jr.
Retroactive Allocations To New Partners: An Analysis Of The Area After Rodman, John W. Lee, Robert S. Parker Jr.
Faculty Publications
In the recent Rodman case, the Tax Court has held that a partner newly admitted near year-end must report his share of the full year's partnership profits. Messrs. Lee and Parker analyze the status of retroactive partnership allocations in view of Rodman, the first decision to expressly sanction retroactive allocations of income (and implicitly of losses) to new partners, and reallocations under Section 704.
Corporate Liquitdations: A Comparison Of Asset Versus Stock Sales, Jon E. Bischel
Corporate Liquitdations: A Comparison Of Asset Versus Stock Sales, Jon E. Bischel
William & Mary Annual Tax Conference
No abstract provided.
Corporate Liquidations, John J. Mylan
Corporate Liquidations, John J. Mylan
William & Mary Annual Tax Conference
No abstract provided.
Reincorporation And Related Problems, B. Roland Freasier Jr.
Reincorporation And Related Problems, B. Roland Freasier Jr.
William & Mary Annual Tax Conference
No abstract provided.
Disposition Of Unwanted Assets, George J. Rabil
Disposition Of Unwanted Assets, George J. Rabil
William & Mary Annual Tax Conference
No abstract provided.
Collapsible Corporations, Michael K. Ryan
Collapsible Corporations, Michael K. Ryan
William & Mary Annual Tax Conference
No abstract provided.
Executive Compensation: When Is Reasonable Compensation Unreasonable?, Richard A. Williamson
Executive Compensation: When Is Reasonable Compensation Unreasonable?, Richard A. Williamson
William & Mary Annual Tax Conference
No abstract provided.
Initial Decisions Confronting The New Corporation, Don W. Llewellyn
Initial Decisions Confronting The New Corporation, Don W. Llewellyn
William & Mary Annual Tax Conference
No abstract provided.
Comparison Of Major Tax And Legal Advantages And Disadvantages Of Operating In An Unincorporated Form, Douglas A. Kahn
Comparison Of Major Tax And Legal Advantages And Disadvantages Of Operating In An Unincorporated Form, Douglas A. Kahn
William & Mary Annual Tax Conference
No abstract provided.
Miscellaneous Procedural Problems, Charles M. Davison Jr.
Miscellaneous Procedural Problems, Charles M. Davison Jr.
William & Mary Annual Tax Conference
No abstract provided.