A New approach to active rule analysis and reorganization

ผลงานวิชาการคณาจารย์มหาวิทยาลัยเทคโนโลยีสุรนาร

The Anatomy of a Spin-Off

Section 355 of the Internal Revenue Code, which specially treats certain forms of corporate reorganization, has been the constant subject of both scholarly commentary and litigation. The experience of functioning under these spin-off provisions has resulted in clarification of the law and has also raised significant questions as to its scope. The precise limits of the section remain to some extent in a state of flux and await further exposition by the courts

The Tragedy of Distrust in the Implementation of Federal Environmental Law

The relationship between the EPA and Congress Since the founding of the EPA in 1970 has been marked by congressional oversight that has seriously frustrated the development and implementation of federal environmental protection policy. A destructive cycle has emerged: agency distrust has led to the failure of its policies, creating further distrust and further failure