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Gresham’s Law in Legal Education
Get PDFThis article will first examine the traditional Gresham\u27s Law regarding currency and then its broader application to instances in which the nominal and intrinsic values of something are separated. It will then look at the licensing of attorneys and how Gresham\u27s Law may justify both the general accreditation of legal education and specific accreditation Standards. Viewed from this perspective it is the interests of the public, and not the more parochial interests of law schools, that deserve primary consideration in accreditation related to licensure. The article will conclude with a consideration of a coming debate about the appropriate place of scholarly research as a requirement of accreditation
What\u27s Dignity Got to Do with It?: Using Anti-Commandeering Principles to Preserve State Sovereign Immunity
Get PDFFannie Mae/Freddie Mac Home Mortgage Documents Interpreted as Nonrecourse Debt (with poetic comments lifted from Carl Sandburg)
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From Dollars to Pesos: A Comparison of the U.S. and Colombian Anti-Money Laundering Initiatives from an International Perspective
Get PDFProyecto ACCESO: The Use of Popular Culture to Build the Rule of Law in Latin America
Get PDFThis article is about developing the rule of law in Latin America using popular popular culture and modeling the United States\u27 experience
Reach-through claims for drug target patents
No full textRecognizing the value of the discovery and validation of new pharmaceutical targets would be a major step forward for pharmaceutical polic
Deductions in a Proposed Calculation and Allocation of Distributable Net Income to the Separate Shares of a Trust or Estate
Get PDFThis article examines the treatment of certain deductions1 in the separate share regulations and discusses how the separate share regulations arguably provide two methods for calculating distributable net income (DNI) to be used in coordinating the income taxation of a trust or estate with separate shares and of the beneficiaries of such trust or estate. Specifically, this article analyzes how the two methods address the income taxation of a trust or estate with two separate shares in which one separate share has a net loss as to at least one type of income. Such loss, pursuant to the separate share regulations, is not available to any other separate share of the trust or estate, and this article discusses how the methods each address such loss.
Part I of this article provides an overview of the calculation of DNI. Part II addresses how DNI operates in the application of §§ 661 and 662. Part III analyzes the separate share regulations\u27 two methods for calculating DNI as to a trust or estate with separate shares and discusses the weaknesses of both methods. Finally, Part IV presents and discusses a proposed calculation and allocation, to the separate shares of a trust or estate, of income and deduction items entering into the computation of the DNI of the trust or estate
