Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (94)
- Taxation-Federal (24)
- Law and Economics (14)
- Social and Behavioral Sciences (12)
- Taxation-Transnational (12)
-
- International Law (10)
- Commercial Law (9)
- Nonprofit Organizations Law (9)
- Organizations Law (8)
- Taxation-State and Local (8)
- Accounting Law (7)
- Comparative and Foreign Law (7)
- International Trade Law (7)
- Securities Law (7)
- Banking and Finance Law (6)
- Bankruptcy Law (6)
- Courts (6)
- Economics (6)
- Health Law and Policy (6)
- Social Welfare Law (6)
- Business (5)
- Entertainment, Arts, and Sports Law (5)
- Law and Society (5)
- Property Law and Real Estate (5)
- State and Local Government Law (5)
- Taxation-Federal Estate and Gift (5)
- Constitutional Law (4)
- Contracts (4)
- Institution
-
- William & Mary Law School (38)
- BLR (11)
- Chicago-Kent College of Law (7)
- Singapore Management University (6)
- West Virginia University (6)
-
- University of Michigan Law School (5)
- Villanova University Charles Widger School of Law (5)
- Maurer School of Law: Indiana University (4)
- Pepperdine University (4)
- American University Washington College of Law (3)
- University of Baltimore Law (3)
- Columbia Law School (2)
- Mitchell Hamline School of Law (2)
- University of Georgia School of Law (2)
- University of San Diego (2)
- Association of American Law Schools (1)
- Case Western Reserve University School of Law (1)
- Cornell University Law School (1)
- Fordham Law School (1)
- Marshall University (1)
- Northwestern Pritzker School of Law (1)
- Roger Williams University (1)
- Schulich School of Law, Dalhousie University (1)
- Seattle University School of Law (1)
- St. Mary's University (1)
- UIdaho Law (1)
- Universitas Indonesia (1)
- University of Missouri School of Law (1)
- University of Missouri-Kansas City School of Law (1)
- University of Richmond (1)
- Publication Year
- Publication
-
- William & Mary Annual Tax Conference (16)
- Faculty Publications (14)
- ExpressO (11)
- William & Mary Law Review (7)
- Chicago-Kent Law Review (6)
-
- Research Collection Yong Pung How School Of Law (6)
- West Virginia Law Review (6)
- Villanova Law Review (1956 - ) (5)
- All Faculty Scholarship (4)
- Indiana Law Journal (4)
- American University Business Law Review (3)
- Articles (3)
- Faculty Scholarship (3)
- Law & Economics Working Papers (2)
- Pepperdine Law Review (2)
- The Journal of Business, Entrepreneurship & the Law (2)
- William & Mary Business Law Review (2)
- "Dharmasisya” Jurnal Program Magister Hukum FHUI (1)
- Center for Contract and Economic Organization (1)
- Cornell Law School Inter-University Graduate Student Conference Papers (1)
- Faculty Articles (1)
- Faculty Works (1)
- Fordham Journal of Corporate & Financial Law (1)
- Georgia Journal of International & Comparative Law (1)
- Guides to Manuscript Collections (1)
- Journal of Legal Education (1)
- LLM Theses (1)
- LLM Theses and Essays (1)
- Law & Economics Working Papers Archive: 2003-2009 (1)
- Law Student Publications (1)
- Publication Type
Articles 91 - 118 of 118
Full-Text Articles in Business Organizations Law
Optional Adjustments To Basis Of Partnership Property On Transfer Of Partnership Interests, Donald J. Weidner
Optional Adjustments To Basis Of Partnership Property On Transfer Of Partnership Interests, Donald J. Weidner
William & Mary Annual Tax Conference
No abstract provided.
Complete Stock Redemption In A Family Corporation: A Warning About The Pitfalls Of Two Standards, Eric T. Johnson
Complete Stock Redemption In A Family Corporation: A Warning About The Pitfalls Of Two Standards, Eric T. Johnson
Villanova Law Review (1956 - )
No abstract provided.
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.
Reduction Of Earnings And Profits To Reflect The Bargain Spread Accompanying Restricted Stock Options
William & Mary Law Review
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.
Problems Relative To Compensation, Alvin D. Lurie
Problems Relative To Compensation, Alvin D. Lurie
William & Mary Annual Tax Conference
No abstract provided.
Observance Of Indicia Of Corporate Characteristics Liquidation Problems, M. Carr Ferguson Jr.
Observance Of Indicia Of Corporate Characteristics Liquidation Problems, M. Carr Ferguson Jr.
William & Mary Annual Tax Conference
No abstract provided.
Taxation--Reserve For Bad Debt, Dennis C. Sauter
Taxation--Reserve For Bad Debt, Dennis C. Sauter
West Virginia Law Review
No abstract provided.
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.
New Importance For Section 482 Of The Internal Revenue Code, Robert N. Lent
New Importance For Section 482 Of The Internal Revenue Code, Robert N. Lent
William & Mary Law Review
No abstract provided.
When Will The Corporate Form Save Taxes?, Richard L. Strecker
When Will The Corporate Form Save Taxes?, Richard L. Strecker
Vanderbilt Law Review
While major emphasis will be placed upon the tax considerations involved in answering the question posed by the title, the broader problem is aptly stated in the familiar phrase, "Choice of Business Form."' It is not possible to consider this problem realistically without taking into account the context of the business and private law considerations which must enter into the decision, and may indeed be controlling over the tax factors. Therefore, the question, "When Will the Corporate Form Save Taxes?" will be discussed in the light of the full legal and business milieu.
A Comparison Of The Tax Consequences Of A Sale Of Good Will With A Covenant Not To Compete, William Walter Smith
A Comparison Of The Tax Consequences Of A Sale Of Good Will With A Covenant Not To Compete, William Walter Smith
West Virginia Law Review
No abstract provided.
Book Review Of Corporate Tax Management, Emeric Fischer
Book Review Of Corporate Tax Management, Emeric Fischer
William & Mary Law Review
No abstract provided.
Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein
Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein
Villanova Law Review (1956 - )
No abstract provided.
Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld
Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld
Villanova Law Review (1956 - )
No abstract provided.
Abstracts Of Recent Cases, Boyd Lee Warner Ii
Abstracts Of Recent Cases, Boyd Lee Warner Ii
West Virginia Law Review
No abstract provided.
Book Review Of Corporations And Corporate Distributions, Rexford R. Cherryman
Book Review Of Corporations And Corporate Distributions, Rexford R. Cherryman
William & Mary Law Review
No abstract provided.
§304 Of The Internal Revenue Code Of 1954: Redemptions By Related Corporations, Thomas D. Terry
§304 Of The Internal Revenue Code Of 1954: Redemptions By Related Corporations, Thomas D. Terry
William & Mary Law Review
No abstract provided.
Collapsible Corporations: A Question Of Intent, Douglas W. Conner
Collapsible Corporations: A Question Of Intent, Douglas W. Conner
William & Mary Law Review
No abstract provided.
Taxation - Valuation Of Securities In A Close Corporation For Federal Estate Tax Purposes, Edwin W. Scott
Taxation - Valuation Of Securities In A Close Corporation For Federal Estate Tax Purposes, Edwin W. Scott
Villanova Law Review (1956 - )
No abstract provided.
"A Roadmap Of Subchapter S"..., Robert S. Bersch
"A Roadmap Of Subchapter S"..., Robert S. Bersch
William & Mary Law Review
No abstract provided.
Tax Considerations In Real Estate Syndication, Sidney H. Asch
Tax Considerations In Real Estate Syndication, Sidney H. Asch
Villanova Law Review (1956 - )
No abstract provided.
Book Reviews, Charles Bunn, Norman D. Lattin, Norman Redlich, John C. Chommie, R. Dale Vliet, Bernard Schwartz
Book Reviews, Charles Bunn, Norman D. Lattin, Norman Redlich, John C. Chommie, R. Dale Vliet, Bernard Schwartz
Journal of Legal Education
No abstract provided.
Effects Of Taxation On Corporate Mergers, By J. Keith Butters, John Linter, And William L. Cary, Kenneth Foster
Effects Of Taxation On Corporate Mergers, By J. Keith Butters, John Linter, And William L. Cary, Kenneth Foster
Indiana Law Journal
No abstract provided.
The Canadian And British Death Tax Conventions, Alan L. Gornick
The Canadian And British Death Tax Conventions, Alan L. Gornick
West Virginia Law Review
No abstract provided.
Re-Examination Of The Desirability Of The Corporate Form Of Business Organization, Harold Holmes Bredell
Re-Examination Of The Desirability Of The Corporate Form Of Business Organization, Harold Holmes Bredell
Indiana Law Journal
No abstract provided.
Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown
Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown
Indiana Law Journal
No abstract provided.
Municipal Corporations-Taxation-Supervisory Control Of State Board Of Tax Commissioners
Municipal Corporations-Taxation-Supervisory Control Of State Board Of Tax Commissioners
Indiana Law Journal
No abstract provided.