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Articles 211 - 214 of 214
Full-Text Articles in Business Organizations Law
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.
Functional Divisions And Other Corporate Separations Under Section 355 After Rafferty, John W. Lee
Functional Divisions And Other Corporate Separations Under Section 355 After Rafferty, John W. Lee
Faculty Publications
No abstract provided.
Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee
Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee
Faculty Publications
The Seventh Circuit, in Wisconsin Big Boy, has recently indicated that arm's-length charges may not prevent a Section 482 reallocation among integrated multiple corporations. Mr. Lee analyzes this recent development and suggests that in the future the proper defense to a 482 attack may lie in a reasonable division of profits.
Section 482 And The Integrated Business Enterprise, John W. Lee
Section 482 And The Integrated Business Enterprise, John W. Lee
Faculty Publications
No abstract provided.