1 9 8 9

“Basis Traps for Shareholders of S Corporations.” 48th New York University Annual Institute on Taxation, October/November 1989.

“Recent Tax Court Decisions Offer Double Benefit in Marital Deduction Planning.” 16 Estate Planning 322, November, 1989.

“S Corporation as a Joint Venture Partner: Recent Private Letter Rulings Fail to Reveal Scope of Revenue Ruling 77-220.” 6 Journal of Partnership Taxation, Winter, 1989.

“Is a Business Purpose Required for At-Risk Amounts of Recourse Debt?” 70 Journal of Taxation 112, February, 1989.

 

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“Special Considerations in Drafting Buy-Sell Agreements for Shareholders in S Corporations.” 5 Journal of Partnership Taxation, Winter, 1988.

“Converting From a C to a S Corporation,” 47th New York University Annual Institute on Federal Taxation, October/November 1988.

“Application of Passive Activity Loss Rules to S and C Corporations.” Journal of Partnership Taxation, Fall, 1988.

“Ongoing Problems and Planning Opportunities With S Corporations.” Tulane Tax Institute, Fall, 1988.

“House Technical Corrections Bill and Revenue Act of 1987 Impose Toll Charge For C to S Conversions.” 5 Journal of Partnership Taxation, Summer, 1988.

“Drafting Shareholder’s Agreements for S Corporations: Buy-Sell Procedures and Liquidated Damages Clauses.” 5 Journal of Partnership Taxation, Spring, 1988.

“Last Tango With General Utilities: Transitional Relief Corporations Under The Tax Reform Act of 1986,” Florida Bar Journal, February, 1988.

“Conversions of C to S Corporations: Assessing the Impact of the New Built-in Gains Tax on S Corporations.” Florida Bar Journal, January, 1988.

 

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“New Taxable Year Conformity Rules Under Tax Reform: Application on S Corporations.” Journal of Partnership Taxation, Winter 1987.

“The Uncertain Status of an S Corporation’s Momentary Affiliation With a Subsidiary After Haley Brothers Construction Corp.” 4 Journal of Partnership Taxation, Fall, 1987.

“Supreme Court Holds Non-Pro Rata Stock Surrenders are Capital Contributions.” 66 Journal of Partnership Taxation, September, 1987.

“Corporate Level Taxes On S Corporations After the Tax Reform Act of 1986.” 4 Journal of Partnership Taxation,  Summer, 1987.

“Goods and Services Test for Trade or Business Rejected by Supreme Court.” 66 Journal of Taxation 298, May 1987.

“Partnerships and Personal Service Corporations.” 4 Journal of Partnership Taxation, Spring, 1987.

 

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“Self Reflections: The Search For Basis For S Shareholder Guarantees of Corporate Indebtedness.” 3 Journal of Partnership Taxation, Fall, 1986.

“Strict Conformity of Taxable Year Rules Imposed on S Corporations, Partnerships and Personal Service Corporations by the Tax Reform Act of 1986.” Florida Bar Journal,  November, 1986.

“Integrating Subchapter C with Subchapter S After the Subchapter S After the Subchapter S Revision Act.”37 University of Florida Law Review, February, 1986.

 

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“Integrating Subchapter C with Subchapter S After the Subchapter S Revision Act—Part III.” 12 Journal of Corporate Taxation, Winter, 1985.

“Integrating Subchapter C with Subchapter S After the Subchapter S Revision Act—Part III.” 12 Journal of Corporate Taxation, Winter, 1985.

“Integrating Subchapter C with Subchapter S After the Subchapter S Revision Act–Part II.” 12 Journal of Corporate Taxation 269, Autumn, 1985.

“Integrating Subchapter C with Subchapter S After the Subchapter S Revision Act—Part I.” 12 Journal of Corporate Taxation 107 Summer, 1985.

“Navigating the At-Risk Waters After the Tax Reform Act of 1984.” 63 Taxes 83 (February, 1985)

“Subchapter S Corporations.” Florida Small Business Practice

“Bad Debts.” 19th-7th BNA Tax Management Portfolio