Business Organizations Law Commons^™

Eliminating The Capital Gains Preference. Part Ii: The Problem Of Corporate Taxation, Michael J. Waggoner

Publications

No abstract provided.

Corporations--1975 Amendments To The West Virginia Corporations Act, Robert Dean Fisher

West Virginia Law Review

No abstract provided.

The Corporate Patent - Reform Or Retrogression, Mary Helen Sears

Villanova Law Review (1956 - )

No abstract provided.

Financial Disclosure By Small Corporations, Russell J. Bruemmer

University of Michigan Journal of Law Reform

This note will focus upon the desirability of compelling financial disclosure by corporations not subject to control under the existing federal securities legislation, which includes the vast majority of American corporations. While differing in degree and extent of application to corporations of varying sizes, the benefits derived from disclosure by large, widely-held corporations would also be obtained when disclosure is made by smaller, less widely-held corporations. The extension of federal or state disclosure requirements to corporations of all sizes and ownership dispersions, requiring them to place financial information before their shareholders at least once each year, is suggested.

Income Tax--Corporate Liquidations--Deductability Of Legal Expenses, Gary L. Call

West Virginia Law Review

No abstract provided.

Line-Of-Business Reporting: A Legal Basis, J. V. Baumler

Cleveland State Law Review

The action of the SEC has mooted, for regulated firms, the question of whether or not an obligation existed to report a segmented earnings statement even without administrative regulation. Some had suggested that such an obligation did exist. No matter; the question is now answered affirmatively, such reports must be prepared. We are none-the-less left with the thorny question of how best to provide segmented financial reports. The next section of this paper will identify the major problems of implementation. Then attention will be focused upon one of these problems and an examination will be made of its possible resolution …

Providing An Effective Remedy In Shareholder Suits Against Officers, Directors, And Controlling Persons, Michael H. Woolever

University of Michigan Journal of Law Reform

Corporate officers, directors, and controlling persons occupy a fiduciary relationship toward the corporation and its shareholders in the exercise of control over corporate affairs. This fiduciary obligation requires that officers, directors, and controlling persons act in good faith and perform their offices in the best interests of the corporation and its shareholders and not to their own advantage. When this duty is breached, a shareholder may bring an action against these fiduciaries, either in his own name or derivatively for the benefit of the corporation. Under present law, however, it may be impossible for an American court to secure jurisdiction …

A Definition Of "Liabilities" In Code Sections 357 And 358(D), Douglas A. Kahn, Dale A. Oesterle

Articles

Internal Revenue Code section 351(a) provides that no gain or loss shall be recognized if property is transferred to a corporation solely in exchange for its stock or securities and the transferors control the corporation immediately after the exchange. If, in addition to receiving stock or securities in an exchange that would otherwise qualify for section 351 treatment, a transferor receives other property or money -- "boot" -- any realized gain is recognized up to the amount of the money and the fair market value of the other property received. The transferee corporation's assumption of the transferor's liabilities or its …

The Responsibility Of A Corporation: An Attempt At Implementation, Jan G. Deutsch

Villanova Law Review (1956 - )

No abstract provided.

Corporations--A Survey Of The Pending West Virginia Corporation Act, Stephen R. Brooks, Steven E. Deem, Frederick L. Delp, Michael D. Foster, James P. Holland, Charles J. Kaiser Jr., Katherine P. Kenna, Charles F. Printz Jr., William A. Trainer

West Virginia Law Review

No abstract provided.

Basic Corporate Taxation, Stefan F. Tucker

Michigan Law Review

A Review of Basic Corporate Taxation, 2d Ed. by Douglas A. Kahn

Income Tax--Tax Free Transfers To Controlled Corporations, Frederick L. Delp, James P. Holland

West Virginia Law Review

No abstract provided.

United States V. Falstaff Brewing Corporation: Potential Competition Re-Examined, Michigan Law Review

Michigan Law Review

This Note will examine and criticize the perceived potential competition doctrine suggested by the Court. Then, it will discuss the questions raised in the concurrences concerning the use of subjective evidence and the role of incipient competitive effects. Finally, an alternative approach that focuses on the acquisition of or the possibility of acquiring small, "toehold" firms will be proposed.

Comparison Of Major Tax And Legal Advantages Of Operating In An Unincorporated Form, Douglas A. Kahn

Book Chapters

As an introduction to the subject of this conference, several topics will be discussed. First, the tax and non-tax consequences of conducting business in a partnership form will be examined and compared with the consequences of doing business in a corporate form. The principle concern of this paper, however, is to examine the tax consequences of transferring property to a corporation, whether such transfer is made at the time the corporation is organized or at some subsequent date.

The Form And Substance Of A Merger: A Reading Of Farris V. Glen Alden Corp., Jan G. Deutsch

Villanova Law Review (1956 - )

No abstract provided.

The Rising Tide Of Reverse Flow: Would A Legislative Breakwater Violate U.S. Treaty Commitments?, Michigan Law Review

Michigan Law Review

Up to the present the United States has imposed few restrictions on foreign direct investment. It has never enacted any limitations as sweeping as those proposed by the Dent-Gaydos bill. This Note will briefly discuss the need for such restrictions and then examine the extent to which a reversal in policy is permitted by existing U.S. treaty obligations.

The New Annual Report To Shareholders, Robert S. Kant

Villanova Law Review (1956 - )

No abstract provided.

Federal Statues And Government Regulation, Various Editors

Villanova Law Review (1956 - )

No abstract provided.

The Controlling Persons Provisions: Conduits Of Secondary Liability Under Federal Securities Law, Kenneth I. Levin

Villanova Law Review (1956 - )

No abstract provided.

Securities Regulation - An Unsuccessful Tender Offeror Has Standing To Sue The Target Corporation, The Successful Contestant, And The Underwriter, For Damages Resulting From Violations Of Section 14(E) And Rule 10b-6, Jeffrey L. Pettis

Villanova Law Review (1956 - )

No abstract provided.

Perlman V. Feldmann: A Case Study In Contemporary Corporate Legal History, Jan G. Deutsch

University of Michigan Journal of Law Reform

The author gives the following introduction to this article: “When I was a law student, taking a course in introductory corporate law, what was heard around the halls was that most of corporate law would be learned if one understood Perlman v. Feldmann. I agree with that statement, and I have agreed more strongly each year I myself have taught introductory corporate law. Indeed, I now believe one would also learn a good deal about the significance of-the corporation in American life during the past two decades. Unfortunately, however, it seems to me-on the basis of having read everything …

New Dimensions In Corporate Counseling In Environmental Law, Nicholas A. Robinson

Elisabeth Haub School of Law Faculty Publications

This article's thesis is that attorneys cannot wait any longer to begin practicing environmental law. The bar has a responsibility to insure that our laws are obeyed and implemented. In advising a client regarding compliance with environmental laws, the legal counselor has unique opportunities to advance not only the client's interests, but also the public's interest in environmental protection.

Securities - Outsiders Who Trade On Inside Information Held Accountable To The Corporation For Their Profits On The Basis Of Common Law Fiduciary Principles, Timothy J. Carson

Villanova Law Review (1956 - )

No abstract provided.

Federal Jursidiction And Procedure, Various Editors

Villanova Law Review (1956 - )

No abstract provided.

Tax Problems Of The Straw Corporation, Louis G. Bertane

Villanova Law Review (1956 - )

No abstract provided.

Tender Offers For Corporate Control, Martin Lipton

Michigan Law Review

A Review of Tender Offers for Corporate Control by Edward Ross Aranow and Herbert A. Einhorn

The Structure Of The Private Multinational Enterprise, Yitzhak Hadari

Michigan Law Review

From the beginning of the Industrial Revolution, society has experienced the persistent tendency of business organizations to expand. Businesses evolved from the rural workshop to the urban factory; from the municipal firm to the regional firm and then to the national enterprise. More recently, enterprises have expanded even further, from national firms with small export outlets to huge multinational enterprises (MNEs) embracing business operations all over the globe coordinated under a single management. Yet, along with its beneficial results for the peoples of the world, each new economic era brings with it new problems as well.

The conflict between the …

An Overview Of The Laws Of Corporations, Alfred F. Conard

Michigan Law Review

During the twentieth century, legislatures found it necessary to enact great masses of additional legislation to deal with the special problems of corporations. People who worked with the entire group of relevant laws were known as "corporation lawyers." But, like Londoners, they continued to regard as "corporation laws" only those few that covered the same points embraced by the laws of the Victorian era. The others carried distinct sobriquets.

This usage leads to a confusion in speaking about the "laws of corporations," since they are so much broader than "corporation laws." It would be hard, though, for a reader to …

Reform Of The Structure Of The American Corporation: The "Two-Tier" Board Model, Thomas J. Schoenbaum, Joachim Lieser

Kentucky Law Journal

No abstract provided.

Corporate Contributions To Ballot-Measure Campaigns, Gail L. Achterman

University of Michigan Journal of Law Reform

It is not clear that the perceived dangers of corporate participation in politics are real dangers, or that outright prohibition of such participation is the best means of preserving the democratic character of the electoral process. Any controls on corporate spending in initiative campaigns should be firmly based upon articulated conceptions of the corporation's legitimate role in society. This article examines some of these conceptions and their relationship to the process of direct legislation and thereafter makes recommendations for workable controls in light of that analysis.