Jasper L. (Jack) Cummings, Jr.

• Advised on several spin-off transactions, both from the viewpoint of the corporations involved and of corporations considering acquisitions of recently spun corporations.
• Advised on potential court challenges to regulations issued to carry out international changes adopted in 2017.
• Advising on issues surrounding deference to federal regulations.
• Advised on several restructurings of multinationals in response to the Tax Cuts and Jobs Act of 2017.
  
  

Jack Cummings is counsel in Alston & Bird’s Federal Tax Group in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation. His books include The American Jobs Creation Act of 2004 (with Robert Hanson); The Supreme Court’s Federal Tax Jurisprudence, published by the American Bar Association in 2010, second edition in 2016; and The Supreme Court, Federal Taxation and the Constitution, published by the American Bar Association in 2013. In addition, he regularly authors a column in Tax Notes (“What Were They Thinking?”). During 2018 and 2019, Jack published 12 in-depth articles in Tax Notes explaining all the major international provisions of the Tax Cuts and Jobs Act of 2017. He is currently revising the BNA Portfolio on Lobbying and Political Expenditures. Jack is a graduate of Duke University, summa cum laude, Yale Law School, and the Graduate Tax Program of NYU Law School. He has also successfully argued a state tax case in the U.S. Supreme Court, Fulton Corp. v. Faulkner, 516 U.S. 325 (1996). Chambers USA recognized him as a senior statesperson in Tax Law in North Carolina. In 2019, The Best Lawyers in America® recognized Jack as the “Lawyer of the Year” in Litigation and Controversy – Tax, in addition to being annually recognized in Tax Law.

Bar Admissions

• District of Columbia
• North Carolina

Education

• New York University (LL.M. Taxation, 1987)
• Yale University (J.D., 1971)
• Duke University (A.B., 1968)