271 research outputs found

    Subchapter S Election: Friend or Foe, The

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    An evaluation of legal theories currently employed to determine which lands are riparian

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    Atlases for Howard County, Missouri, for the years 1876, 1897, and 1967 were utilized to prepare a map illustrating the extent of riparian land under the chain and unity of title theories for delineating same for a ten mile strip of land immediately west of the east boundary of said county and lying north of the Missouri River. The cost of irrigating tracts at different locations were calculated. It was concluded that the unity of title theory, classifying all land as riparian which adjoins a riparian source, is contiguous, and within the same watershed, was the superior legal theory because it provided greater flexibility for facilitating water useage on those tracts most productive at the margin. However, it was also concluded that permitting water to be used on land other than that classified as riparian is economically feasible and in some cases the minimum cost method of providing irrigation water.Project # A-027-MO Agreement # 14-31-0001-302

    Farm Taxpayer and the Investment Credit: Eligible Property, The

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    Estate Planning--Emphasis on Partnership.

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    4 p

    Estate Planning--Emphasis on Corporations.

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    4 p

    Estate Planning--Emphasis on Corporations.

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    4 p

    Why Do Real Estate Master Limited Partnerships Seem to be Undervalued?

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    This study investigates one reason why real estate master limited partnerships (MLPs) are undervalued. The study finds that parents of MLPs, generally, and parents of non-real estate MLPs experience positive stock price increases when creating MLPs in the same business as the parent firm and insignificant price increases otherwise. Parents of real estate MLPs experience insignificant stock price changes whether or not the MLP is in the same business as the parent firm. However, despite insignificance, we find evidence that real estate parents forming real estate MLPs may experience greater stock price appreciation than non-real estate parents creating real estate MLPs.

    Farmers' Liability for Acts and Injuries of Employees.

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    4 p
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