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Articles 91 - 120 of 167
Full-Text Articles in Business Organizations Law
Fiduciary Duty Contracts In Unincorporated Firms, Larry E. Ribstein
Fiduciary Duty Contracts In Unincorporated Firms, Larry E. Ribstein
Washington and Lee Law Review
No abstract provided.
"Assume A Rather Large Boat . . ": The Mess We Have Made Of Partnership Law, Allan W. Vestal
"Assume A Rather Large Boat . . ": The Mess We Have Made Of Partnership Law, Allan W. Vestal
Washington and Lee Law Review
No abstract provided.
Limited Liability And The Real World, Robert W. Hamilton, Larry E. Ribstein
Limited Liability And The Real World, Robert W. Hamilton, Larry E. Ribstein
Washington and Lee Law Review
No abstract provided.
Foreword To Freedom Of Contract And Fiduciary Duty: Organizing The Internal Relations Of The Unincorporated Firm, Donald J. Weidner
Foreword To Freedom Of Contract And Fiduciary Duty: Organizing The Internal Relations Of The Unincorporated Firm, Donald J. Weidner
Washington and Lee Law Review
No abstract provided.
The Naked Emperor: A Corporate Lawyer Looks At Rupa's Fiduciary Provisions, Lawrence E. Mitchell
The Naked Emperor: A Corporate Lawyer Looks At Rupa's Fiduciary Provisions, Lawrence E. Mitchell
Washington and Lee Law Review
No abstract provided.
"Magnificent Circularity" And The Churkendoose: Llc Members And Federal Employment Law, Daniel S. Kleinberger
"Magnificent Circularity" And The Churkendoose: Llc Members And Federal Employment Law, Daniel S. Kleinberger
Faculty Scholarship
This article seeks to explain under what circumstances federal employment statutes should apply to LLC members. Part I recounts the advent of LLCs and describes the essential characteristics of LLCs and their members. Part II explores how federal employment case law handles the employee vel non question and explains the problems in using that case law to determine whether LLC members are "employees" for federal employment law purposes. Part Ill attempts to make sense of that case law and proposes a rule for determining when a business owner can provide services to the business without becoming an "employee." Part IV …
Fiduciary Duty, Contract, And Waiver In Partnerships And Limited Liability Companies, Richard A. Booth Marbury Research Professor Of Law
Fiduciary Duty, Contract, And Waiver In Partnerships And Limited Liability Companies, Richard A. Booth Marbury Research Professor Of Law
Faculty Scholarship
Among the controversies swirling around the promulgations of new uniform statutes governing partnerships and LLCs is the question whether and to what extend fiduciary duties should be made mandatory or waivable. Although courts and commentators have not traditionally focused on the costs of fiduciary duties, the costs are significant in that such duties may preclude agents from engaging in other legitimate ventures. Indeed, fiduciary duty may be used by those to whom it is owed to prevent competition or extort side benefits form participants. Mandatory duties effectively require participants who may identify multiple business opportunities to overinvest their human capital …
The Limited Liability Company And The Search For A Bright Line Between Corporations And Partnerships, Richard A. Booth Marbury Research Professor Of Law
The Limited Liability Company And The Search For A Bright Line Between Corporations And Partnerships, Richard A. Booth Marbury Research Professor Of Law
Faculty Scholarship
Despite the potential loss in tax revenue, the Internal Revenue Service (IRS) is making it easier and easier to avoid corporate taxes. Witness the advent of limited liability companies and the proposed "check-the-box" regulations. This article takes a look at the real distinctions between -- and policy supporting -- pass-through and entity level taxation and draws the conclusion that entity level taxation will probably become limited to publicly traded entities only.
All In The Family (Partnership), Charles H. Egerton
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
Selected Tax Issues For Pass-Through Entities, Charles H. Egerton, Samuel P. Starr
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
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.
Case Studies: Small Professional Services Organization And Large Professional Services Organization, L. Michael Gracik Jr.
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
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
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
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.
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
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.
Planning For The Taxable Disposition Of Overleveraged Property, Blake D. Rubin
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
Case Studies: Scenarios Nos. 1, 2 & 3, Thomas R. Frantz
William & Mary Annual Tax Conference
No abstract provided.
How The Uniform Partnership Act Determines Ultimate Liability For A Claim Against A General Partnership And Provides For The Settling Of Accounts Between Partners, Russell C. Smith
How The Uniform Partnership Act Determines Ultimate Liability For A Claim Against A General Partnership And Provides For The Settling Of Accounts Between Partners, Russell C. Smith
Campbell Law Review
No abstract provided.
Planning For The Termination Of An Interest In A Partnership - Withdrawals, Distributions And Other Exit Strategies, Michael G. Frankel
Planning For The Termination Of An Interest In A Partnership - Withdrawals, Distributions And Other Exit Strategies, Michael G. Frankel
William & Mary Annual Tax Conference
No abstract provided.
Federal Taxation On Disposition Of Partnership Interests, Richard A. Shaw
Federal Taxation On Disposition Of Partnership Interests, Richard A. Shaw
William & Mary Annual Tax Conference
No abstract provided.
Purchase And Sale Of Interests; Asset And Stock Acquisitions; Redemptions; And Terminations In Pass-Through Entities, Richard A. Shaw, Michael G. Frankel, Mary L. Harmon
Purchase And Sale Of Interests; Asset And Stock Acquisitions; Redemptions; And Terminations In Pass-Through Entities, Richard A. Shaw, Michael G. Frankel, Mary L. Harmon
William & Mary Annual Tax Conference
No abstract provided.
Integrating Public Land And Local Community Planning Objectives: The Rocky Mountain National Park Experience, Homer L. Rouse
Integrating Public Land And Local Community Planning Objectives: The Rocky Mountain National Park Experience, Homer L. Rouse
Who Governs the Public Lands: Washington? The West? The Community? (September 28-30)
7 pages.
Partnership Profits Share For Services: An Aggregate Exegesis Of Revenue Procedure 93-27 (Part 2), John W. Lee
Partnership Profits Share For Services: An Aggregate Exegesis Of Revenue Procedure 93-27 (Part 2), John W. Lee
Faculty Publications
In this article, Professor Lee charts two alternative methods for implementing an aggregate solution to the problem of partnership profits share for services. The functional, or judicial, method is to handle (1) the exchange of partner-capacity services for a profit share subject to the risk f the venture with the Culbertson "common law relation of partnership," nonrealization event doctrine, implicitly contemplated by the 1984 legislative history to section 707(a)(2), (2) the classic Diamond transitory partner with a substance-over-form rule or step-transaction rule, and (3) a sale of the partnership interest in circumstances that would result in ordinary income in a …
Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory
Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory
William & Mary Annual Tax Conference
No abstract provided.
The Revised Uniform Partnership Act Breakup Provisions: Stability Or Headache?, Arnold M. Wensinger
The Revised Uniform Partnership Act Breakup Provisions: Stability Or Headache?, Arnold M. Wensinger
Washington and Lee Law Review
No abstract provided.
Recent Developments Affecting Real Estate And Partnerships, Stefan F. Tucker
Recent Developments Affecting Real Estate And Partnerships, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Using Partnerships As Acquisition Vehicles, Mark J. Silverman
Using Partnerships As Acquisition Vehicles, Mark J. Silverman
William & Mary Annual Tax Conference
No abstract provided.
Planning Considerations For Like-Kind Exchanges Involving Partnerships, Joseph G. Howe Iii
Planning Considerations For Like-Kind Exchanges Involving Partnerships, Joseph G. Howe Iii
William & Mary Annual Tax Conference
No abstract provided.
Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson
Allocating Partnership Liabilities Under The New Section 752 Regulations, William F. Nelson
William & Mary Annual Tax Conference
No abstract provided.