The Yale Law Journal, Volume 84, Part 2Yale Law Journal Company, 1975 - Electronic journals |
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Page 1524
... corporation's guarantee of the ESOT's note.37 The ESOT uses the loan funds to purchase a block of outstanding stock from the present shareholders , and the corporation makes annual tax- 33. For descriptions of possible uses of the ESOT ...
... corporation's guarantee of the ESOT's note.37 The ESOT uses the loan funds to purchase a block of outstanding stock from the present shareholders , and the corporation makes annual tax- 33. For descriptions of possible uses of the ESOT ...
Page 1526
... corporation's business . To be sure , the ESOT purchase is not the approach for disposing of close corporation stock in every situation . The shareholders may abhor the idea of employee ownership participation . The costs of es ...
... corporation's business . To be sure , the ESOT purchase is not the approach for disposing of close corporation stock in every situation . The shareholders may abhor the idea of employee ownership participation . The costs of es ...
Page 1530
... corporation's contribution of the stock to the ESOT62 and that the transaction should be taxed accordingly.63 Even if the Service advances these arguments , however , the taxpayer should prevail . The ESOT does not act as a conduit or ...
... corporation's contribution of the stock to the ESOT62 and that the transaction should be taxed accordingly.63 Even if the Service advances these arguments , however , the taxpayer should prevail . The ESOT does not act as a conduit or ...
Contents
Foreword Nicholas deB Katzenbach | 961 |
The Age of Anxiety Grant Gilmore | 1022 |
Notes | 1046 |
Copyright | |
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Adirondack ADIRONDACK PARK agency Alford plea Amendment antitrust applied attorney's banks capital City civil client Code commitment common common law Cong Congress constitutional corporation cost counsel crimes and misdemeanors criminal D.C. Cir decision defense attorney discrimination dividends due process economic effect employees ERISA federal file with Yale funds guilty plea hearing hereinafter cited high crimes Holmes impeachment infra institutions insurance companies interest Interview issue judge judicial Justice land lawyer lease liability limited LL.B ment misdemeanors municipal Partlow percent PHRC plea bargaining plead guilty policyholders political problem procedures Professor of Law prosecutor protection public defenders purchase reason regulation regulatory reported residency requirements role rule Sess shareholders standards STAT statute Sterling Professor strict liability Supp supra note Supreme Court taxable tion trial United world order YALE L.J. Yale Law Journal