Publications

Books

• Federal Corporate Taxation, Foundation Press (8th ed. 2020, with D. Letterman).
• Federal Income Taxation of Corporations and Partnerships, Aspen Casebook Series by Wolters Kluwer (6th ed. 2019, with D. Leatherman).
• Partnership Options, BBNA Tax Management Portfolio Series (2018).
• Disregarded Entities, BBNA Tax Management Portfolio Series (2d ed. 2012, with F. Witt).
• Essentials of United States Taxation, Kluwer Law International (1999, with R. Doernberg).
• Federal Income Taxation of Partnerships and Other Pass-Thru Entities, Anderson Publishing (1993).

Articles

• Wherefore Code Section 736?, 96 Taxes: The Tax Magazine 133 (2018).
• Partnership Disguised Sales: Traps Getting In and Tips on Getting Out, 2016 USC Tax Institute ¶600 (2016).
• The Non-Tax Implications of the Taxation of Partnership Options, 31 Bloomberg BNA Real Estate J. 12 (2015) (with R. Crnkovich).
• Partnership Inequalities: The Consequences of Book/Tax Disparities, 92 Taxes: The Tax Magazine 111 (March 2014).
• Noncompensatory Partnership Options, 54 Bloomberg/BNA Tax Mgmt. Mem. 367 (2013) (with R. Crnkovich).
• Credit Where Credit Is Due? Who Is a Partner after Historic Boardwalk, 29 Bloomberg BNA Tax Mgmt. Real Estate J. 83 (2013).
• In Memoriam: Bernard Wolfman, 125 Harv. L. Rev. 1890 (2012).
• Regarding Disregarded Entities, 28 Bloomberg BNA Tax Mgmt. Real Estate J. 151 (2012).
• Partnership Tax Articles Off the Beaten Path, 130 Tax Notes 1206 (March 7, 2011).
• Did Health Care Reform Repeal the Partnership Anti-Abuse Rule?, 51 Tax Mgmt. Mem. 299 (2010).
• The Carried Interest Catastrophe, 128 Tax Notes 523 (August 2, 2010).
• Partnership Book-Ups, 127 Tax Notes 435 (April 26, 2010).
• Partnership COD Income and Other Debt Issues, 126 Tax Notes 845 (February 15, 2010).
• Partnership Use of Disregarded Entities, 25 Tax Mgmt. Real Estate J. 155 (2009).
• Now You See It, Now You Don't: Exiting a Partnership and Making Gain Disappear, 50 Tax Mgmt. Mem. 75 (2009).
• Taxation of Carried Interests: The Reform that Did Not Happen, 40 Loyola L.J. 197 (2009).
• Dispositions and Partial Dispositions of a Partnership Interest, 11 Journal of Passthrough Entities 31 (2008).
• A Close Look at the Carried Interest Legislation, 117 Tax Notes 961 (Dec. 3, 2007).
• Partnership Allocation of Selected Real Estate Tax Credits, 22 Tax Mgmt. Real Estate J. 206 (2007).
• Taxation of Carried Interests, 116 Tax Notes 183 (July 16, 2007), reprinted in 23 Tax Mgmt. Real Estate J. 1999 (2007).
• Recommendations on Modernizing Section 751(b), 22 Tax Mgmt. Real Estate J. 218 (2006).
• New Rules Limit Flexibility on Withholding by Disregarded Entities, 21 Tax Mgmt. Real Estate J. 362 (2005).
• How to Shoehorn a Disregarded Entity's Discharge of Indebtedness into Section 108 Relief for Its Owner, 21 Tax Mgmt. Real Estate J. 351 (2005).
• Nonrecourse Liabilities Included in Partners' Basis, 108 Tax Notes 1301 (Sept. 12, 2005), reprinted, 21 Tax Mgmt. Real Estate J. 315 (2005).
• The Truth About Partnership Debt. Guaranteed, 21 Tax Mgmt. Real Estate J. 59 (2005).
• Simple Distributions From Leveraged Partnerships, 1 Pitt. Tax. L. Rev. 131 (2004).
• Section 704(c) Gain in Partnership Mergers, Business Entities 34 (June-July 2004).
• The Section 734(b) Basis Adjustment Needs Repair, 57 Tax Lawyer 295 (2004).
• Cash and Carried Interests, 31 Real Estate Tax'n 52 (1st Quarter 2004), reprinted, 20 Tax Mgmt. Real Estate J. 329 (2004).
• New Changes to the At-Risk Rules, 6 Journal of Passthrough Taxation 37(Sept.-Oct. 2003).
• Applying the Unrelated Debt-Financed Income Rules to Investments in Real Property, 15 Taxation of Exempts 3 (July-Aug. 2003) (with Suzannne Ross McDowell)
• Reverse Allocations: More than Meets the Eye, 5 Journal of Passthrough Taxation 35 (Sept.-Oct. 2002).
• Adding a New Cash Partner to an Operating Partnership: Part 2, Business Entities 38 (Mar.-Apr. 2002).
• Adding a New Cash Partner to an Operating Partnership: Part 1, Business Entities 28 (Jan.-Feb. 2002).
• Getting Out Without Selling Out: The Proposed Partnership Merger and Division Regulations, 59th NYU Inst. on Fed. Tax. §11 (2001).
• Implications of Estate Tax Repeal and Carryover Basis for Real Estate Owners, 91 Tax Notes 511 (2001).
• Dealing with the Contribution of Property to a Partnership: Part 2, Business Entities 18 (Jan.-Feb. 2001).
• Dealing with the Contribution of Property to a Partnership: Part I, Business Entities 16 (Nov.-Dec. 2000).
• Revenue Ruling Suggests Strategic Partnership Failure to Book-Up, 2000 The Tax Advisor 159 (March 2000).
• Congress Repeals Installment Reporting for Accrual Taxpayers, 2000 The Tax Advisor 142 (March 2000).
• Doing the McCauslen Two-Step, Business Entities 18 (Nov.-Dec. 1999).
• Judge Tannenwald on the Tax Court: An Enduring Legacy of Fundamental Fairness, 48 Emory L.J.863 (1999).
• Issues and Strategies in Exiting Partnerships, 57th NYU Inst. on Fed. Tax. §11 (1999).
• How Electronic Commerce Works, 1997 Tax Notes Int'l 1573 (May 12, 1997) (with R. Doernberg).
• An Introduction to the US Taxation of Limited Liability Companies, 1995 Fiskaal 223.
• Cancellation of Indebtedness Income, 1992 Fiskaal 96.
• Economic Analysis and Unconstitutional Conditions: A Reply to Professor Epstein, 27 U. San Diego L. Rev. 359 (1990).
• The New Section 752 Regulations: A Rejoinder, 48 Tax Notes (1990).
• Long Awaited Regulations Under Section 752 Provide Wrong Answers, 44 Tax L. Rev. 627 (1989).
• Equitable Implementation of Tax Expenditures, 9 Va. Tax Rev. 109 (1989) (with J. Edrey).
• Rethinking Generation-Skipping Transfers, 40 Sw. L.J. 1145 (1987).
• Rethinking Tax Transitions: A Reply to Dr. Shachar, 98 Harv. L. Rev. 1809 (1985).
• Book Review: The Theory of Dispute Resolution, 37 Ok. L. Rev. 437 (1984).
• A Re-Evaluation of the Terminable Interest Rule, 39 Tax L. Rev. 1 (1983).
• Systemic Coercion: Unconstitutional Conditions in the Criminal Law, 72 J. Crim. L. & Crim. 128 (1981).