-
"Is There Any Such Thing as an LLC Unit?" Business Entities, (WG&L Journals), Vol. 11, No. 4, July/August 2009.
July/August 2009
-
December/January 2008
Publications
-
May 2007
Publications
-
Georgia Limited Liability Company Forms and Practice Manual, Data Trace Publishing Co., 2d Edition, 1999; Annual Supplements, 2000 - 2007.
2007
-
“Georgia Modifies and Expands its Entity Conversion Rules,” 23 Newsletter of the Committee on Partnerships and Unincorporated Business Organizations, No. 3, American Bar Association, July 2006.
July 2006
-
“Relationship of Section 482 to Other Code Sections,” Chapter 24 of Practical Guide to U.S. Transfer Pricing, LexisNexis Matthew Bender, 2006.
Winter 2006
-
“When is a Contract a Partnership?” 5 Practical US/Domestic Tax Strategies, No. 11 at 7, November 2005.
November 2005
-
“'S Corporations' Under Scrutiny,” Insights & Commentary (BNA Tax Management), October 2005.
October 2005
-
“'S Corporations' Under Scrutiny,” 5 Practical US/Domestic Tax Strategies, No. 9 at 1, September 2005.
September 2005
-
April 2005
Publications
-
“LLC Members, Non-Members and the Enforceability of Purchase Options,” 22 Newsletter of the Committee on Partnerships and Unincorporated Business Organizations, No. 2, American Bar Association, March 2005.
March 2005
-
“Tax-Free Corporate Mergers Have been Redefined for the LLC Era,” Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings, Practising Law Institute Course Handbook, 2003, 2004 and 2005 editions.
January 2005
-
“New Ruling Treats Cross-Border Hybrid Instrument as 'Equity' for US Tax Purposes,” 6 Derivatives & Financial Instruments 306, November/December 2004.
November/December 2004
-
“Guardian Industries Highlights Planning Techniques and Tensions in Foreign Tax Credit Area,” Insights & Commentary (BNA Tax Management), November 2004.
November 2004
-
“New IRS Proposals Attempt to Close Down Tax Shelters,” International Tax Review Tax Reference Library – Capital Markets,, 7th ed. April 2004.
April 2004
-
“Administering Intercompany Debt -- Important and Possibly Tricky,” Practical U.S./Domestic Tax Strategies, March 2004.
March 2004
-
“Structuring Equipment Leases With Sales and Use Tax in Mind,” 4 Journal of Taxation of Financial Products 21, Summer 2003.
Summer 2003
-
“Tax-Free Corporate Mergers Have Been Redefined for the LLC Era,” 30:3 Journal of Corporate Taxation 3, May/June 2003.
May/June 2003
-
“Corporations Can Dispose of Assets Tax Free Through Leveraged Partnerships (Sometimes),” 3:9 Mergers and Acquisitions -- The Monthly Tax Journal 3, January 2003.
January 2003
-
“FIRPTA Can Snag Even 'Tax-Free' Mergers Between Foreign Corporations,” 2 Journal of Taxation of Global Transactions 13, Summer 2002.
Summer 2002
-
“U.S. IRS Applies Section 482 to Partnership Contributions: Was it Necessary?” 95 Tax Notes 249, April 8, 2002.
April 2002
-
“U.S. IRS Applies Section 482 to Partnership Contributions: Was it Necessary?” 2002 Tax Notes Today 68-21, April 1, 2002.
April 2002
-
“U.S. IRS Applies Section 482 to Partnership Contributions: Was It Necessary?” 25 Tax Notes International 1005, March 4, 2002.
March 4, 2002
-
“Tax-Free Mergers for Disregarded Entities,” 2:11 Mergers and Acquisitions -- The Monthly Tax Journal 3, March 2002.
March 2002
-
“U.S. IRS Applies Section 482 to Partnership Contributions: Was It Necessary?” 2002 Worldwide Tax Daily 25-15, February 6, 2002.
February 2002