Thenet effectis amisallocationoflabor compared to an efficient allocation, andpossibly even a reduction in theincomereceived by workersas a whole, including workers in the non-union sectors.
If Oladipo would have been a top of the second round draft pick (as suggested by NBADraft.net only one month ago), he would not have automatically received a guaranteed salary.
The proposed regulations provide that if a taxpayer sells an interest in an S corporation or partnership interest on the installment method, any adjustment to net gain is computed in the year of sale and is taken into account proportionately as each payment is received and gain is recognized.