All In The Family As A Single Shareholder Of An S Corporation,
University of Michigan Law School
All In The Family As A Single Shareholder Of An S Corporation, Douglas A. Kahn, Jeffrey H. Kahn, Terrence G. Perris
Articles
Subject to a few exceptions, a corporation that has elected to be taxed under subchapter S of chapter 1 of subtitle A of title 26 of the United States tax code is not taxed on its net income. Instead, the income, deductions, credits, and other tax items of an S corporation pass through to its shareholders on a pro rata basis. To qualify for subchapter S treatment, an electing corporation must satisfy the requirements that are set forth in section 1361, one of which is that the corporation can have no more than 100 shareholders. One aspect of that requirement ...
Choice Of Organizational Form For The Start-Up Business,
University of Minnesota Law School
Choice Of Organizational Form For The Start-Up Business, John H. Matheson
Articles
Limited liability is a fundamental principle of corporate law. Yet liability has never been absolutely limited. Courts occasionally allow creditors to "pierce the corporate veil," which means that shareholders must satisfy creditors' claims. "Piercing" seems to happen freakishly. Like lightning, it is rare, severe, and unprincipled. There is a consensus that the whole area of limited liability, and conversely of piercing the corporate veil, is among the most confusing in corporate law. 1
Taxation In Developing Countries: Some Recent Support And Challenges To The Conventional View,
University of Michigan Law School
Taxation In Developing Countries: Some Recent Support And Challenges To The Conventional View, Reuven S. Avi-Yonah, Yoram Margolioth
Articles
The general advice given by international institutions such as the International Monetary Fund (IMF) and the World Bank to developing countries over the past few decades has been to replace trade taxes with domestic consumption taxes, particularly value-added taxes (VAT), and to maintain relatively high corporate income tax rates. This article reviews recent literature that supports and challenges this conventional view.
Tort Law – Tortious Interference With Business Expectancy – A Trap For The Wary And Unwary Alike,
University of Arkansas at Little Rock William H. Bowen School of Law
Tort Law—Tortious Interference With Business Expectancy – A Trap For The Wary And Unwary Alike, Larry Watkins
University of Arkansas at Little Rock Law Review
Despite remaining stable and unchanged over the last decade, tortious interference has also remained problematic in Arkansas. Although tortious interference with contract in Arkansas suffers from many ailments, this note focuses on interference with business expectancy, discussing interference with contract only as necessary. Specifically, the note argues that tortious interference in Arkansas should be formally separated into two distinct rules—interference with contract and interference with business expectancy—in order to keep courts from mixing terms and standards from both rules when addressing only one cause of action. This note further proposes that the improper element of tortious interference in ...
Bitch V. Whore: The Current Trend To Define The Requirements Of An Actionable Hostile Environment Claim In Verbal Sexual Harassment Cases, 33 J. Marshall L. Rev. 465 (2000), Jamie Lynn Cook
UIC Law Review
No abstract provided.
Multiple Directorships: The Fiduciary Duties And Conflicts Of Interest That Arise When One Individual Serves More Than One Corporation, 33 J. Marshall L. Rev. 561 (2000),
UIC School of Law
Multiple Directorships: The Fiduciary Duties And Conflicts Of Interest That Arise When One Individual Serves More Than One Corporation, 33 J. Marshall L. Rev. 561 (2000), John K. Wells
UIC Law Review
No abstract provided.
Fiduciary Duties Of Llc Managers: Are They Subject To Prospective Waiver Under The New York Llc Statute?,
Touro Law Center
Fiduciary Duties Of Llc Managers: Are They Subject To Prospective Waiver Under The New York Llc Statute?, Jack Graves, Yelena Davydan
Touro Law Review
No abstract provided.
Corporate Taxation And Corporate Social Responsibility,
University of Michigan Law School
Corporate Taxation And Corporate Social Responsibility, Reuven S. Avi-Yonah
Articles
This Article will address the question of whether publicly traded U.S. corporations owe a duty to their shareholders to minimize their corporate tax burden through any legal means, or if instead, strategic behaviors like aggressive tax-motivated transactions are inconsistent with corporate social responsibility (“CSR”). I believe the latter holds true, regardless of one’s view of the corporation. Under the “artificial entity” view, such behavior undermines the constitutive relationship between the corporation and the state. Under the “real view,” such behavior runs contrary to the normal obligation of citizens to comply with the law (even absent effective enforcement). And ...
Potential Competitive Effects Of Vertical Mergers: A How-To Guide For Practitioners,
Georgetown University Law Center
Potential Competitive Effects Of Vertical Mergers: A How-To Guide For Practitioners, Steven C. Salop, Daniel P. Culley
Georgetown Law Faculty Publications and Other Works
The purpose of this short article is to aid practitioners in analyzing the competitive effects of vertical and complementary product mergers. It is also intended to assist the agencies if and when they undertake revision of the 1984 U.S. Vertical Merger Guidelines. Those Guidelines are out of date and do not reflect current enforcement or economic thinking about the potential competitive effects of vertical mergers. Nor do they provide the tools needed to carry out a modern competitive effects analysis. This article is intended to partially fill the gap by summarizing the various potential competitive harms and benefits that ...
Shareholders On Shaky Ground: Section 271'S Remaining Loophole,
Northwestern Pritzker School of Law
Shareholders On Shaky Ground: Section 271'S Remaining Loophole, Alex Righi
Northwestern University Law Review
No abstract provided.
