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Summary of Contents Chapter 1 IntroductionUse of this Book
TAX ISSUES ON TRANSFER
The Organic StatutesBusiness Entity Statutes in General
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1See ability agency law agent assets breach business judgment rule capital certificate choice of entity co-owners Code consent contract Contractual relationships contribution court creditors Default Rule Delaware Delaware Supreme Court disregarded entity dissociation dissolution duty of loyalty election federal fiduciary duties filing form of entity forms on CD-ROM income tax incorporation insolvency jurisdiction KeyCite liability limited partnerships limited liability company limited liability limited limited liability partnership limited partner LLLP losses ment merger nonresident obligations ordinary income Organic Statutes organizational ownership Partnership Act partnership agreement partnership law payment person profits relationships and co-ownerships RMBCA RULPA Section share shareholders ship Stat stockholders tax partner tax partnership tax purposes taxable Third of Agency third party tion transaction transfer treated ULLCA ULPA Uniform Partnership Act unincorporated organization veil piercing vicarious liability voting