Guide to S Corporations
By Elspeth CrawfordBasicsAn S corporation is a corporation created under state law that elects to be taxed under Subchapter S of the Internal Revenue Code. This election results in an S corporation being treated as a pass-through entity for federal income tax purposes, the profits and losses of which pass through to the shareholders rather ...
Assignments & Subleasing: The Basics
INTRODUCTIONAssignments and subleases are commonplace. The difference between the two is a product of common law. This article will outline the fundamental differences between assignments and subleases, how the common law arranges the ongoing rights among the parties, and the advisability of certain express agreements that change the common law results.First Comes, First: DefinitionsThe nature ...
Legal Issues for Bloggers
By Elspeth CrawfordBefore you swipe a Google image for your next post, you might want to read further.Online Defamation LawDefamation is a false and unprivileged statement of fact that is harmful to someone's reputation and is published "with fault," meaning as a result of negligence or malice. If the defamed person is a public figure, ...
