Opportunities And Pitfalls Under Sections 351 And 721,
William & Mary Law School
Opportunities And Pitfalls Under Sections 351 And 721, Craig L. Rascoe, William M. Richardson
William & Mary Annual Tax Conference
No abstract provided.
The Evolution Of Corporate Governance In Japan: The Continuing Relevance Of Berle And Means,
Seattle University School of Law
The Evolution Of Corporate Governance In Japan: The Continuing Relevance Of Berle And Means, Takaya Seki, Thomas Clarke
Seattle University Law Review
The evolution of corporate governance in Japan towards international standards continues, though at a gradual pace that often concerns outsiders. The substance of Japanese corporate governance is often questioned due to a lack of understanding of the unique elements of the Japanese institutional system. Japanese companies are under a sustained assault from overseas investors to introduce a greater number of independent directors on boards, improve accountability, and enhance transparency. The majority of Japanese companies have taken what they regard as significant steps in this direction of accountability. In Japan, however, there is a different conception of the role of the …
Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales,
William & Mary Law School
Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales, Andrea M. Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships,
William & Mary Law School
Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller
William & Mary Annual Tax Conference
No abstract provided.
Federal Taxation On Disposition Of Partnership Interests,
William & Mary Law School
Federal Taxation On Disposition Of Partnership Interests, Richard A. Shaw
William & Mary Annual Tax Conference
No abstract provided.
Unenforceable Fiduciary Duty Limitations: Why Drafting Partnership Agreements Limiting The Duty To Disclose And Partnership Opportunity Is More Precarious After Triple Five Of Minnesota, Inc. V. Simon,
Mitchell Hamline School of Law
Unenforceable Fiduciary Duty Limitations: Why Drafting Partnership Agreements Limiting The Duty To Disclose And Partnership Opportunity Is More Precarious After Triple Five Of Minnesota, Inc. V. Simon, Aaron Hall
William Mitchell Law Review
No abstract provided.
Partnership Operations And Distributions,
William & Mary Law School
Partnership Operations And Distributions, Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
Partners Without Partners: The Legal Status Of Single Person Partnerships,
Fordham Law School
Partners Without Partners: The Legal Status Of Single Person Partnerships, Robert W. Hillman, Donald J. Weidner
Fordham Journal of Corporate & Financial Law
Is it possible to have a partnership consisting of one person, a partner without a partner? The question will arise when all but one of the members leaves a partnership. The Revised Uniform Partnership Act attempts to give greater stability to partnerships by narrowing the circumstances under which dissolutions occur, but it also fails to address the fundamental and important question of whether a partnership may be continued by a sole surviving partner. In this Article, we explore the issues raised by a single person partnership. In particular, we address the central issue of whether the departure of the penultimate …
A Practical Guide To The Tax Consequences Of Disposing Of A Partnership (Or Llc) Business,
William & Mary Law School
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.
The Allocation Of Partnership Income And Loss Under Sec.704,
William & Mary Law School
The Allocation Of Partnership Income And Loss Under Sec.704, Herschel M. Bloom
William & Mary Annual Tax Conference
No abstract provided.
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