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“Impact of Income in Respect of a Decedent for Partnerships and S Corporations.” 9 Florida Bar Journal 65, 1990.
“Limited Liability Companies: An Alternative To S Corporations And Partnerships.” 7 Journal of Taxation Investments 179, Spring 1990.
“Application of At-Risk Rules to Subchapter S.” Journal of S Corporation Taxation, Winter 1990.
“Use of S Corporations for Real Estate Operations.” 1 Journal of S Corporation Taxation 259, Spring, 1990.
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“Editor’s Comment: The Subchapter S Termination Act?” Journal of S Corporation Taxation, Summer 1991.
“Kinder and Gentler One Class of Stock Rules.” 53 Tax Notes No. 6 (November 11, 1991)
“Income in Respect of a Decedent Causes Fewer Problems for S Shareholders Than Partners.” 2 Journal of S Corporation Taxation 4 (Spring 1991)
“Guarantees Have Unexpected Gift Tax and Marital Deduction Consequences in IRS Ruling.” 74 Journal of Taxation 346, June 1991.
“Planning for GRITS, GRATS and GRUTS Under New Chapter 14.” Florida Bar Journal, November 1991.
“Investors in Leveraged Real Estate Ventures Face Unexpected Estate and Gift Tax Nightmares Under Recent Private Letter Ruling.” 7 Tax Management Real Estate Journal, August 1991.
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“Editor’s Comment: New Proposed Regulations Substantially Narrow the Definition of Royalties for Passive Investment Income Purposes Under Subchapter S.” 9 Journal of Partnership Taxation, Fall 1992.
“Planning Around Contingent Liabilities.” 26th Miami Inst. on Estate Planning (1992)
“S Shareholders Must Still Be Wary of At-Risk Rules, Part I and Part II.” Journal of S Corporation Taxation, Fall 1991 and Winter 1992.
“LTR 9113009: An Ailing Ruling in Need of a Cure (What is the Proper Diagnosis for
Guarantees).” 54 Tax Notes 2, January 13, 1992.
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“Interview of Senator Bob Dole,” 79 Journal of Taxation, No. 2, August, 1993.
“Interview of Senator David Pryor”, 78 Journal of Taxation, No. 4, (April, 1993)
“Buy-Sell Agreements: Estate, Business & Tax Consequences,” 51st New York University Annual Institute on Taxation, October/November 1993.
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“Acquisitions Involving S Corporations.” 52nd New York University Annual Institute on Federal Taxation, October/November 1994.
“Service Reverses Prior Ruling Concerning Impact of Guaranties on Estate Planning Issues.” Journal of S Corporation Taxation (Summer, 1994)
“Acquisitions Involving S Corporations.” Southern California Tax. Institute (January, 1994)
“IRS Reverses Prior Ruling on the Impact of Guarantees on the Marital Deduction.” 80 Journal of Taxation No. 6 (June 1994)
“Subchapter S Reform Bill Introduced in Congress.” 11 Journal of Partnership Taxation, Spring, 1994.
“Taxable Stock Acquisitions by S Corporations: TAM9245004 Permits Use of Sections 332 and 338.” Journal of S Corporation Taxation, Winter, 1994.
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“Special Transfer Tax Valuation Rules for Interests in Family Enterprises: The Micro-Surgery of Chapter 14.” 54th New York University Annual Institute on Federal Taxation November/December 1995.
“Subchapter S Corporations.” Florida Small Business Practice, (Florida Bar CLE, 3d Ed. 1995).
“Artificial Valuation of Closely Held Interests: Sec. 2704.” Estate Planning, November/December 1995.
“Subchapter S Reform Bill Introduced in Congress.” Journal of Partnership Taxation, Fall 1995.
“The Attorney-Client Privilege and Work-Product Doctrine in Federal Tax Controversies.” Journal of Taxation, October, 1995.
“Planning for Lapsing Rights and Restrictions—The Impact of Section 2704 on Valuation.” 6 Journal of Taxation 342, June 1995.
“Recent Cases Complicate Redemptions of Stock Incident to a Divorce.” 2 Journal of Corporation Taxation 112, Summer, 1995, Florida Bar (CLE) 1991 and 1995.
“Planning for Lapsing Rights and Restrictions–The Impact of Section 2704 on Valuation.” Journal of Taxation, June, 1995.
“Tax Planning For Divorce.” 53rd New York University Annual Institute on Taxation, October/November 1995.
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“Stringent Rules for S Corporation Eased by New Law.” Estate Planning, December, 1996.
“Shareholders’ Agreements: Estate, Business and Tax Considerations.” 55th New York University Annual Institute on Federal Taxation, November/December 1996.
“Allocation of S Corporation Tax Items Under Proposed §1377 Regulations.” Corporate Tax and Business Planning Review, June, 1996.
“Deferred Payment of Estate Taxes on Closely Held Business Interests.” Journal of S Corporation Taxation, Summer, 1996.
“The BIG Tax Under Section 1374: Blocking the Erosion of Corporate Level Taxation in a Post-General Utilities World (Part II).” Corporate Tax and Business Planning Review, April, 1996.
“The BIG Tax Under Section 1374: Blocking the Erosion of Corporate Level Taxation in a Post General Utilities World (Part I).” Corporate Tax and Business Planning Review, March, 1996.
“Recent Regulations Clarify Use of QSSTs in Estate Planning.” Estate Planning, March/April 1996.
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“The Proposed Blockade of C to S Conversions: The Application of Gunboat Diplomacy to Corporate Taxation.” Journal of S Corporation Taxation, Fall, 1997.
“LLCs Continue to Enjoy Substantial Advantages Over S Corporations.” The Journal of Limited Liability Companies, Summer, 1997.
“The New World of Controlled Subsidiaries Under Subchapter S.” Journal of S Corporation Taxation, Summer, 1997.
“Supreme Court In Hubert Fails to Provide Needed Guidance.” Estate Planning, August, September 1997.
“Editor’s Comment: At Long Last Subchapter S Reform.” Journal of S Corporation Taxation, Winter 1997.
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“The Benefits and Burdens of Subchapter S in a Post Check The Box World.” Florida Tax Review, Fall 1998.
“Long-Awaited Proposed Regulations on S Corporation Subsidiaries Issued.” Journal of Partnership Taxation, Fall 1998.
“Proposed Regulations Dealing with Qualified S Corporation Subsidiaries Issued by the Service.” Journal of S Corporation Taxation, Fall 1998.
“Qualified Subchapter S. Subsidiaries: A Tax Planning Guide to the New Law Provision.” Journal of S Corporation Taxation, Winter 1998.
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“Jerald David August Interviews Stefan F. Tucker”, Business Entities November/December 1999.
“Proposed Regulations After Hubert: New Rules for Administration Expenses.” Estate Planning, May 1999.
“Jerald David August Interviews George K. Yin.” Business Entities, (January/February 1999.
“Tax Court Reverses Prior Stance on Cancellation of Indebtedness Income of an S Corporation.” Journal of S Corporation Taxation, Spring 1999.
“A Planning Guide to the Proposed Regulations of Qualified Subchapter S Subsidiaries,” Journal of S Corporation Taxation, Winter 1999.