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Table of Cases
Introduction to Business Planning
B Ethical Considerations for the Business Attorney
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allocation amendment amount apply assets basis board of directors buy-out buyer cash client Code Commissioner common stock company's contributions Corp corporation corporation's court creditors debt deduction defendants determine distribution dividend earnings and profits entitled equity exchange exemption fact fair market value firm flow-through entities holders Internal Revenue Internal Revenue Service investment investors issue issuer lawyer liability limited partners limited partnership liquidation liquidation preference loan loss ment merger N.Y. Bus operating ordinary income outstanding parties partnership agreement partnership interest payments percent person petitioner plaintiffs preferred stock problem Professor of Law provides purchase purpose question reasonable recapitalization received redemption registration statement regulations repurchase result risk rule Section 351 securities sell shareholders shares specific statute statutory stock splits stockholders substantial target taxpayer tender offer tion transaction transfer Treas underwriters Uniform Securities Act venture voting voting trust