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13 U.C. Davis Bus. L.J. i (2012-2013)

handle is hein.journals/ucdbulj13 and id is 1 raw text is: UCDAVItS 13USINESS LAW OURNAL VOLUME 13, EDITION 1 FALL 2012 ARTICLES REPEAT AS NECESSARY: HISTORICAL IRS POLICY WEAPONS TO COMBAT CONDUIT CAPTIVE INSURANCE COMPANY DEDUCTIBLE PURCHASES OF LIFE INSURANCE BECKETT G. CANTLEY ..............................................1 CORPORATE TAX RISKS: A CALL FOR GREATER AUDIT COMMITTEE INVOLVEMENT THOAS FRANK LARSON .......................................38 MANUFACTURING, PLEASE COME HOME: How AIA's PRIOR USER RIGHT COULD BE THE AMERICAN ECONOMY'S SAVIOR MA4RTIN GOMEZ....................................................61 CHARGING LESS TO MAKE MORE: THE CAUSES AND EFFECTS OF THE CORPORATE INVERSION TREND IN THE U.S. AND THE IMPLICATIONS OF LOWERING THE CORPORATE TAX RATE TYLER M DUMLER ................................................ 88 How TAX HAVEN ENTITIES FALTER IN U.S. BANKRUPTCY COURTS JOSHUA NEMSER ..................................... .......108 HOW TO SOLVE THE DILEMMA OF SMALL BUSINESS FINANCE: A PROPOSAL FOR CREDITORS' STATUTORY INFORMATION RIGHT CLAUDIA LING-YUN ZHANG. ................................. ......128 0 2012 by the Regents of the University of California

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