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17 Dec 2017, 8:34 am by Colby Pastre
Worse yet, this might happen even if the new investment is done with cash from current sales, or repatriated profits from abroad, or proceeds from new share issues, without any new borrowing. [read post]
17 Dec 2017, 8:16 am
While the potential for tax reform dominates the headlines, we note that significant new accounting rules are nearly upon us and need to command our attention. [read post]
17 Dec 2017, 8:14 am by Ira Meislik
A.5      Example 1: A truck for a new truck or a passenger automobile for a new passenger automobile to be used for a like purpose, including as a trade-in of a vehicle with a fair market value in excess of the relinquishing party’s tax basis Example 2: Major League or similar sports contracts for similar contracts. [read post]
17 Dec 2017, 8:12 am
There is nothing new except what has been forgotten There have been prominent outliers for a very long time (here, here, here). [read post]
17 Dec 2017, 7:58 am by Sabrina I. Pacifici
The committee of conference on the disagreeing votes of the two Houses on the amendment of the Senate to the bill (H.R. 1), to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, having met, after full and free conference, have agreed to recommend and do recommend to their respective Houses as follows:That the House recede from its disagreement to the amendment of the Senate and agree to the same with an amendment as follows: In… [read post]
17 Dec 2017, 7:51 am by Lawrence Solum
The New Welfare Economics The so-called new welfare economics was based on the insight that market transactions without uncompensated negative externalities satisfy strong Pareto. [read post]
17 Dec 2017, 7:30 am by Gene Quinn
While not a particularly new concept, there were cases in 2017 where the Federal Circuit acknowledged that a patent eligible innovation may well have been disclosed in the specification, but which was not found in the claims. [read post]
17 Dec 2017, 7:30 am by Ilya Somin
Today is Saturnalia, an ancient Roman holiday with a long tradition here at the Volokh Conspiracy, which we are now continuing at our new home with Reason. [read post]
17 Dec 2017, 7:20 am by The Law Offices of John Day, P.C.
 It is a gift that will help you start the New Year safely and responsibly. [read post]
17 Dec 2017, 7:00 am by Raphael S. Cohen
For most Americans then, the military’s image is shaped not by experience but by news reports, TV shows, and movies. [read post]
17 Dec 2017, 7:00 am by Cyrus Farivar
After receiving a new court filing, US District Judge Janis Sammartino found that ComicMix, the company behind the new work, could not so easily have the case dismissed. [read post]
17 Dec 2017, 6:33 am by Bellas & Wachowski
The burgeoning science of biometrics both excites and unnerves people, the subject of both a razzle-dazzle upgrade in the new iPhone X and a growing body of privacy-related litigation in Illinois stemming from the 2008 passage of the Biometric Information Privacy Act. [read post]
17 Dec 2017, 5:54 am
They've always been hard to wear, because they are uncomfortable and hobbling, but they may become impossible to wear because they say something that — like sexy remarks in the workplace — you won't want to say anymore.But that's not where the NYT article goes:Last year, in The New Yorker, the writer Mary Karr called for the uninvention of high heels. [read post]
17 Dec 2017, 4:59 am
The Third Circuit did not break new ground here, relying on past precedent:In United States v. [read post]