Child Categories
Taxation - Corporate
-
Seeking Relief When a Payroll Provider Victimizes Your Client
January 25, 2024
Keith Fogg, Seeking Relief When a Payroll Provider Victimizes Your Client, Practical Tax Law., Winter 2018, at 57.
-
Can the Treasury Exempt Its Own Companies from Tax? The $45 Billion GM NOL Carryforward
January 25, 2024
J. Mark Ramseyer & Eric Bennett Rasmussen, Can the Treasury Exempt its Own Companies from Tax? The $45 Billion GM NOL Carryforward, 1 Cato Papers…
-
Japanese Law: An Economic Approach
January 25, 2024
J. Mark Ramseyer & Minoru Nakazato, Japanese Law: An Economic Approach (Univ. of Chi. Press 1999).
-
Enterprise Law Conference of 2014: Edited Transcript
January 25, 2024
Bruce E. Aronson, Kenneth Ayotte, Takaaki Eguchi, David Gamage, Mark P. Gergen, Gen Goto, Benjamin E. Hermalin, Yohsuke Higashi, Akio Hoshi, Hidefusa Iida, Hideshi Itoh,…
-
Problems in Disposing of Interests in Close Corporations
January 25, 2024
David R. Herwitz, Alfred C. Clapp, Donald J. Evans, Edward C. Halbach, Donald McDonald, John S. Nolan & Graham L. Sterling, Problems in Disposing of…
-
Stock Redemptions and the Accumulated Earnings Tax
January 25, 2024
David R. Herwitz, Stock Redemptions and the Accumulated Earnings Tax, 74 Harv. L. Rev. 866 (1961).
-
Installment Repurchase of Stock: Surplus Limitations
January 25, 2024
David R. Herwitz, Installment Repurchase of Stock: Surplus Limitations, 79 Harv. L. Rev. 303 (1965).
-
Allocation of Stock Between Services and Capital in the Organization of a Close Corporation
January 25, 2024
David R. Herwitz, Allocation of Stock Between Services and Capital in the Organization of a Close Corporation, 75 Harv. L. Rev. 1098 (1962).
-
Accounting for Long-Term Construction Contracts: A Lawyer’s Approach
January 25, 2024
David R. Herwitz, Accounting for Long-Term Construction Contracts: A Lawyer’s Approach, 70 Harv. L. Rev. 449 (1957).
-
David R. Herwitz, Business Planning: Materials on the Planning of Corporate Transactions (Found. Press 2d ed. 1984).
-
Daniel Halperin, Will Integration Increase Efficiency?–The Old and New View of Dividend Policy, 47 Tax L. Rev., 645 (1992).
-
Carryovers of Earnings and Profits
January 25, 2024
Daniel Halperin, Carryovers of Earnings and Profits, 18 Tax L. Rev. 289 (1963).
-
Choice of Entity: A Conceptual Approach
January 25, 2024
Daniel Halperin, Choice of Entity: A Conceptual Approach, 159 Tax Notes 1601 (2018).
-
Corporate Tax Reform – the issues and the choices
January 25, 2024
Daniel I. Halperin, Corporate Tax Reform – the issues and the choices, 154 Tax Notes 705 (2017).
-
Corporate Rate Reduction and Fairness to Passthrough Entities
January 25, 2024
Daniel I. Halperin, Corporate Rate Reduction and Fairness to Passthrough Entities, 147 Tax Notes 1299 (2015).
-
Earnings and Profits Discontinuities Under the 1954 Code
January 25, 2024
Charles Rothwell Nesson, Earnings and Profits Discontinuities Under the 1954 Code, 77 Harv. L. Rev. 450 (1964).
-
Evaluating the Oxford Proposal for a Corporate Cash Flow Tax
January 25, 2024
Alvin C. Warren Jr., Evaluating the Oxford Proposal for a Corporate Cash Flow Tax, 173 Tax Notes Fed. 1223 (2021).
-
The Relationship Between the Corporate and Individual Federal Income Taxes After the Economic Recovery Tax Act of 1981
January 25, 2024
Alvin C. Warren, The Relationship Between the Corporate and Individual Federal Income Taxes After the Economic Recovery Tax Act of 1981, 74 Proc. Ann. Conf.
-
The Corporate Interest Deduction: A Policy Evaluation
January 25, 2024
Alvin C. Warren, The Corporate Interest Deduction: A Policy Evaluation, 83 Yale L.J. 1585 (1974).
-
Corporate Integration Proposals and ACRS
January 25, 2024
Alvin C. Warren, Corporate Integration Proposals and ACRS, 21 San Diego L. Rev. 325 (1985).
-
Recent Corporate Restructuring and the Corporate Tax System
January 25, 2024
Alvin C. Warren, Recent Corporate Restructuring and the Corporate Tax System, 42 Tax Notes 715 (1989).