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    BBLJ Volume 23 Issue 1 - Front Matter

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    Transfers to controlled corporations /

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    " ... discusses the tax considerations of transferring property to corporations controlled by the transferors and the myriad of issues that arise in the context of §351. In general, §351 provides that no gain or loss is recognized by transferors of property to a corporation solely in exchange for common stock (or preferred stock that is not "nonqualified preferred stock") of the transferee if immediately after the exchange the transferors are in control of the transferee. Like other nonrecognition provisions of the Code, §351 defers the recognition of realized gain or loss (accomplished through special basis rules), rather than completely eliminating it.

    Federal tax issues of employee plan and commercial annuities /

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    "Tax Management Portfolio, Federal Tax Issues of Employee Plan and Commercial Annuities, No. 821-4th, explores the federal estate, income, gift, and generation-skipping transfer tax aspects of employee plan and commercial annuities.

    QUESTION OF JUSTICE: CRIMINAL TRIALS, NOTORIOUS HOMICIDES, AND PUBLIC OPINION IN TWENTIETH-CENTURY M

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    Phipson on evidence.

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    International arbitration and India ::practice, politics, and new comparative perspectives /

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    This text offers a sound exposition of the theoretical foundations of international arbitration law using a comparative and cross-cultural approach. Exploring the normative approaches and legitimacy crisis in a transnational context, it aims to establish links between the respective legal regimes handling disputes. Identifying pragmatic solutions in the contemporary world of conflicting interests, this book investigates the latest trends in international arbitration law. This book will help readers understand and demonstrate how best to manage the unification efforts to achieve synergies and enhance the legitimacy of a pluralistic world of international arbitration law. The combination of conceptual analysis and archival investigation of landmark case laws provide the reader with a fresh innovative understanding of the depth of international arbitration law

    Trademarks and free speech ::conflicts and resolutions /

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    This book explores how trademark laws can conflict with the right to freedom of expression and proposes a framework for evaluating free speech challenges to trademark registration and enforcement laws. It also explains why granting trademark rights in informational terms, political messages, widely used phrases, decorative product features, and other language and designs with substantial pre-existing communicative value can harm free expression and fair competition. Lisa P. Ramsey encourages governments to not register or protect broad trademark rights in these types of inherently valuable expression. She also recommends that trademark statutes explicitly allow certain informational, expressive, and decorative fair uses of another's trademark, and proposes other speech-protective and pro-competitive reforms of trademark law for consideration by legislatures, courts, and trademark offices in the United States, Europe, and other countries

    Law and technology ::a methodical approach /

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    "Technology exerts a profound influence on contemporary society, shaping not just the tools we use but the environments in which we live. Law, uniquely among social forces, is positioned to guide and constrain the social fact of technology in the service of human flourishing. Yet technology has proven disorienting to law: it presents itself as inevitable, makes a shell game of human responsibility, and daunts regulation. Drawing lessons from communities that critically assess emerging technologies, this book challenges the reflexive acceptance of innovation and critiques the widespread belief that technology is inevitable or ungovernable. It calls for a methodical, coherent approach to the legal analysis of technology-one capable of resisting technology's disorienting qualities-thus equipping law to meet the demands of an increasingly technology-mediated world while helping to unify the field of law and technology itself"-- Provided by publisher

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