Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Seattle University School of Law (183)
- DePaul University (23)
- Chicago-Kent College of Law (9)
- Notre Dame Law School (9)
- University of Michigan Law School (8)
-
- Winthrop University (4)
- Roger Williams University (3)
- Texas A&M University School of Law (3)
- The Catholic University of America, Columbus School of Law (3)
- Yeshiva University, Cardozo School of Law (3)
- American University Washington College of Law (2)
- Brigham Young University Law School (2)
- University of Baltimore Law (2)
- Brooklyn Law School (1)
- Columbia Law School (1)
- Florida International University College of Law (1)
- Florida State University College of Law (1)
- North Carolina Central University School of Law (1)
- Northwestern Pritzker School of Law (1)
- Pepperdine University (1)
- University of Cincinnati College of Law (1)
- University of Florida Levin College of Law (1)
- University of Georgia School of Law (1)
- University of Maryland Francis King Carey School of Law (1)
- University of Miami Law School (1)
- University of South Carolina (1)
- University of Washington School of Law (1)
- University of the District of Columbia School of Law (1)
- Vanderbilt University Law School (1)
- Villanova University Charles Widger School of Law (1)
- Keyword
-
- Law (13)
- Tax (12)
- Nonprofit (10)
- Tax-exempt (9)
- Taxation (9)
-
- Charity (7)
- Nonprofits (7)
- SFFA (7)
- Affirmative Action (6)
- Diversity (6)
- ESG (6)
- IRS (6)
- Charities (5)
- Discrimination (5)
- First Amendment (5)
- Non-profit (5)
- Securities and exchange commission (5)
- Technology (5)
- 501(c)(3) (4)
- Addiction (4)
- Artificial intelligence (4)
- Charitable organizations (4)
- Internal Revenue Code (4)
- Internal Revenue Service (4)
- Public health (4)
- Regulation (4)
- SEC (4)
- Charitable deduction (3)
- Citizens United v. FEC (3)
- Constitution (3)
- Publication Year
- Publication
-
- Seattle University Law Review (183)
- DePaul Business & Commercial Law Journal (23)
- Chicago-Kent Law Review (8)
- Journal Articles (8)
- Michigan Law Review (6)
-
- Articles (4)
- Faculty Scholarship (4)
- Journal of Legal Studies in Business (4)
- All Faculty Scholarship (3)
- Scholarly Articles (3)
- American University Business Law Review (1)
- American University Law Review (1)
- BYU Law Review (1)
- Books (1)
- Brigham Young University Education and Law Journal (1)
- Brooklyn Law Review (1)
- Cardozo Law Review (1)
- FIU Law Review (1)
- Georgia Law Review (1)
- Life of the Law School (1993- ) (1)
- Maryland Law Review (1)
- North Carolina Central Law Review (1)
- Northwestern University Law Review (1)
- Other Publications (1)
- Pepperdine Law Review (1)
- Pro Bono Collaborative Staff Publications (1)
- Roger Williams University Law Review (1)
- Scholarly Publications (1)
- South Carolina Law Review (1)
- UF Law Faculty Publications (1)
- Publication Type
Articles 271 - 272 of 272
Full-Text Articles in Nonprofit Organizations Law
Taxation - Federal Estate Tax - Deductibility Of Contingent Bequests To Charity, Jack G. Armstrong S.Ed.
Taxation - Federal Estate Tax - Deductibility Of Contingent Bequests To Charity, Jack G. Armstrong S.Ed.
Michigan Law Review
Testator bequeathed a remainder interest to charitable organizations which was contingent upon her sister, age eighty-two, predeceasing two other women, ages sixty-seven and sixty-eight. The Commissioner disallowed a deduction for this bequest on the ground that it was not certain that charity would receive any benefit. In the district court the parties stipulated that there was an eleven to one chance that charity would receive the bequest. On the basis of this stipulation the district court found for the taxpayer. On appeal, held, reversed. In order for a deduction to be allowed the possibility that charity will not take …
Note And Comment, Harry B. Hutchins, Edwin C. Goddard
Note And Comment, Harry B. Hutchins, Edwin C. Goddard
Michigan Law Review
The Liability of Charitable Corporations for the Torts of Their Servants; the Powers of General and Special Agents; Municipal Ordinances Licensing Trades and Occupations; "Sic Utere Tuo Ut Alienum Non Laedas"; Interference with the Formation of Contracts; The Right of Directors to Use Corporate Funds in Getting Proxies From the Stockholders; Sales Void for Uncertainty and Lack of Mutuality; The Negotiable Instruments Law as Affecting the Discharge of Accommodation Maker and Surety by Extension of Time of Payment