Decoding the uniform capitalization regulations applicable to manufacturers
A separation/recombination process can help manufacturers conform to the uniform capitalization regulations of IRC Section 263A. These regulations require that costs be classified as either production or nonproduction, which is difficult for manufacturers to do since their costs are differentiated by operational function. However, a separation/recombination method can obtain a manufacturer's production and nonproduction costs by apportioning the firm's financial data among six superabsorption categories which are then recombined.
Publication Name: Journal of Corporate Taxation
The new "tractor lemon laws": an attempt to squeeze manufacturers draws sour benefits
The responsibilities of manufacturers under new state tractor lemon laws may, instead of protecting consumers, result in higher prices and less complete warranty coverage for them. Moreover, warranty provisions in these laws is less comprehensive than that already provided for, and the loaned tractor exception may keep the consumer from obtaining a refund or alternate vehicle. If more states pass tractor lemon laws, they should be modeled on automobile lemon laws and commercial law.
Publication Name: Journal of Products Liability
Laws promoting worker training, productivity, and quality
America's lessened global competitiveness can in part be ascribed to insufficient investment in worker training. Germany and Japan, two of our biggest competitors, know how important trained workers are and invest time and money in getting them. This effort must include educational reform and improvements in vocational training, but observers differ as to the usefulness of government intervention and the amount necessary.
Publication Name: Labor Law Journal
- Abstracts: British re-nationalization and regulation: the government's liability to shareholders
- Abstracts: The San Remo Manual on international law applicable to armed conflicts at sea. Combating lawlessness in gray zone conflicts through minimum humanitarian standards
- Abstracts: Negotiating competition. The false security of continuation-in-part applications. Selling an operating business in bankruptcy
- Abstracts: Negotiating demands for justice: public interest law as a problem solving dialogue. Training East Europeans to develop ADR and negotiating techniques
- Abstracts: A skeleton in the closet: single-sex schools for pregnant girls. Business schools that beckon blacks