Now showing items 1-10 of 449
Biodefense: Who’s in Charge?
This article discusses America’s approach to bioterrorism. Professor Sutton posits that the government’s response to the anthrax attacks of 2001 demonstrate organizational problems in America’s response to biological ...
S Election Did Not Trigger Recapture of Dual Consolidated Losses Where Closing Agreement Was Signed
A discussion of an IRS ruling stating that under certain circumstances, an S corporation election would not trigger a dual consolidated losses recapture if a closing agreement was entered into by the parent company, its ...
It will be too late for Congress to act after Bioterrorism attack is launched
(Lubbock Avalanche Journal, 2001)
Shortly after September 11, Professor Sutton warned that the Federal government needs to take a proactive approach to prevent and possibly respond to bioterrorist attacks by creating the appropriate infrastructure.
Sarbanes-Oxley: Who, What, How of Whistleblowers at Work
In this column, Mr. Gonzalez explains the components of the Sarbanes-Oxley Act. Mr. Gonzalez describes the protections the Act provides employees and the duties the Act imposes on companies. Mr. Gonzalez also recommends ...
Guarantee of S Corporation Debt Did Not Increase Basis
A short analysis of the Tax Court case William H. Maloof, TCM 2005-75. Maloof guaranteed a $4 million loan for an S corporation which the company eventually defaulted on. Maloof argued that his loan guarantee should allow ...
Public Comment Requested on Potential Changes to Certain Distributions Treated as Sales or Exchanges Under Section 751(b)
This article discusses the Treasury Department and IRS recent request for comments on the approaches discussed in Notice 2006-14, 2006-8 IRB 498, in determining a partner's share of hot assets and prescribing the tax ...
Understanding Technologies of Terror
The variety of weapons of mass destruction are intended to create the maximum possible fear, death, destruction, and general terror in the target region or nation, particularly with new and creative ways of using them. An ...
Teaching Materials on Estate Planning
A casebook comprehensively reviewing the estate planning process.
Texas Practice Series: Volumes 9 & 10, Texas Law of Wills
This book is a guide to Texas laws regarding wills. Topics discussed include intestate succession, wills, and probate avoidance techniques.
Hazing in the Internet Age
The explosion of online communities and the use of technology in communications has led to an increase in the number of students publicly sharing information about and photographs of hazing incidents. Campuses might find ...