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Articles 751 - 752 of 752
Full-Text Articles in Law and Economics
Valuation Of Closely-Held Stock For Federal Tax Purposes: Approach To An Objective Method, Joseph O'Meara, Lyle R. Johnson, Eli Shapiro
Valuation Of Closely-Held Stock For Federal Tax Purposes: Approach To An Objective Method, Joseph O'Meara, Lyle R. Johnson, Eli Shapiro
Journal Articles
The present double-standard approach to the valuation problem discriminates against owners of closely-held stock, that is, corporate shares which have no public market. The disparity of treatment is traceable to the unfortunate fact that, whereas actual sales or bona fide bid and asked prices govern the valuation for federal tax purposes of listed stocks and of unlisted stocks which "are dealt in through brokers or have a market," the criteria employed in valuing closely-held stock are predominantly subjective. This makes a paradise for "experts" but they seldom agree and few, if any, of their assumptions and conclusions are anything more …
Net Income And Judicial Economics, Henry Rottschaefer
Net Income And Judicial Economics, Henry Rottschaefer
Michigan Law Review
A legal system does not function in a vacuum of abstractions. It is part of a general institutional framework of an organized society. Its content is determined by concrete individual and social needs and activities. Hence modern jurisprudence conceives of law as a means for securing interests. The appraisal of its rules and principles requires an evaluation of the significant elements of the situation to which they apply. A narrow, complacent formalism is the penalty of failure in this regard. No one would deny the emphasis modern society places upor its commercial and industrial interests, nor the many points of …