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Tax Practice Series

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FAST ANSWERS TO VIRTUALLY ANY TAX QUESTION…

Bloomberg BNA's Tax Practice Series is a comprehensive collection of time-saving, practical analytical research, compliance, and productivity tools, designed to help you practice more successfully, expand your practice, and increase the value you bring your clients. Written by leading federal tax authorities, the Tax Practice Series covers virtually every taxation topic including Gross Income, Deduction, S Corporations, Exempt Organizations, and Foreign Taxation.

The addition of Fast Answers: Federal Tax, more than 3,000 answers to the most common tax questions in an easy-to-use question and answer format. In Fast Answers: Federal Tax, Bloomberg BNA’s expert authors provide in-depth, practical guidance and best practices on a wide range of topics including Individual Tax, C Corporations, S Corporations, International Tax, Tax Exempt Organizations, and more.

Expert Analysis

Research questions and spot the issues across a broad spectrum of taxation. Benefit from analysis and examples that further clarify the issues, clearly written by leading tax authorities. Over 275 chapters cover the full spectrum of taxation and are organized as follows:

  • Compensation Planning
  • Credits, Computations and AMT
  • Deductions
  • Estates, Gifts and Trusts – Income, Estate and Gift Taxation
  • Exempt Organizations and Private Foundations
  • Foreign Taxation
  • Gross Income
  • Partnerships
  • C Corporations
  • S Corporations
  • Tax Accounting
  • Tax Practice and Procedure

Practice Tools

  • Client Letters
  • Election Statements
  • Fast Answers: Federal Tax
  • Federal Tax Calendar
  • Federal and State Forms (optional)
  • Forms Line-By-Line Guides
  • IRS Practice Adviser (optional)
  • New! Quick Tax Reference
  • Tables, charts, and lists
  • Tax Calculators
  • New! Tax Prep Guides (optional)

Source Documents

  • Full text of the IRC – Current (New and improved presentation makes researching by Code even easier!)
  • Archived IRC –back to the year 2000 (optional)
  • Final, Temporary, and Proposed Regulations
  • IRS Documents —including Revenue Rulings, Revenue Procedures, Notices, Announcements, PLRs, TAMs,, CCAs, FSAs, and SCAs
  • IRS Publications
  • Selected full text of legislation with committee reports and Tax Management summaries
  • Circular 230
  • Coordinated Issue Papers/Industry Specialization Papers — 2000 to present
  • Treasury Decision Preambles
  • Full text of Federal Tax Cases from 1913 to present; Tax Court rules; Court of Federal Claims Rules (optional)
  • All State Statutes and Regs. (optional)
  • State Supreme Court cases (optional)
  • MSSPs

News and Developments

Weekly Report — The best weekly source for information on legislative, regulatory, judicial, and policy developments from the Treasury Department, Internal Revenue Service, the courts, and in Congress. The Report also provides articles on new and emerging areas of taxation.

IRS Practice Adviser Report (optional) — A definitive monthly report on IRS procedural developments, positions, and new IRS trends and techniques.

Weekly State Tax Report — A weekly report on state tax developments (optional).

Below is a comprehensive list of Portfolio chapters included in the Tax Practice Series:

GROSS INCOME

Alimony, Child Support and Property Settlements (1310)
Annuities (1160)
Assignment of Income (1020)
Below Market Loans (1820)
Capital Assets (1620)
Capital Gains and Losses — General (1610)
Certain Dealings in Real Property (1550)
Certain Divestitures Compelled by Law (1560)
Claim of Right Doctrine (1030)
Compensation in General (1110)
Computation of Adjusted Basis (1430)
Computation of Amount Realized (1440)
Computation of Gain and Loss Realized (1420)
Deferred Compensation (1150)
Depreciation Recapture (1760)
Discharge of Indebtedness (1040)
Dividends (1220)
Employee Gifts and Benefits (1120)
Exchanges and Sales of Insurance, Endowment, and Annuity Contracts (1540)
Federal Income Tax Consequences of Gifts and Inheritances (1330)
Gain from Sale of Depreciable Property Between Related Taxpayers (1740)
Gross Income — Definition And Overview (1010)
Holding Period (1640)
Interest Income (1210)
Involuntary Conversions (1520)
Life Insurance and Social Security Benefits (1170) 
Like-Kind Exchanges (1510)
Meals and Lodging Furnished to Employees (1130)
Miscellaneous Capital Gain v. Ordinary Income Issues (1770)
Miscellaneous Items of Inclusion and Exclusion (1370)
Miscellaneous Nonrecognition Transactions (1570)
Nonrecognition Transactions Upon Sale of Principal Residence (1530)
Other Employee Benefits (1140)
Payments Made Pursuant to Judgments and Settlements (1340)
Prizes and Awards (1320)
Property Transactions (1410)
Property Used in a Trade or Business: Section 1231 (1710)
Purchase Price Allocation Rules (1450)
Real Property Subdivided for Sale (1730)
Rental Agreements Subject to Time Value of Money Adjustments (1830)
Rents and Royalties (1230) 
Sale or Exchange Requirement (1630)
Scholarships, Fellowships and Tuition Reductions (1350)
Small Business Stock (1750)
Tax Benefit Rule, The (1050)
Taxation of Debt Instruments (1840)
Transactions in Stock, Securities, and Other Financial Instruments (1810)
Transfers of Patents, Know-how, Franchises, Trademarks and Trade Names (1720)

DEDUCTIONS

Acquisitions of Corporations to Avoid Tax (2940)
Advertising (2120)
Amortization of Intangibles (2380)
At-Risk Rules, The (2970)
Bad Debts (2360)
Capital Expenditures (2920)
Charitable Contributions: Requirements for Deduction (2390)
Charitable Contributions: Substantiation Requirements (2395)
Circulation Expenditures (2420)
Deduction of State, Local, and Federal Taxes (2340)
Depletion (2610)
Depreciation of Realty and Tangible Property (2370)
Dividends Received Deduction (2720)
Dues Paid to Associations and Clubs (2140)
Educational and Professional Expenses (2150)
Employee-Related Expenses (2130)
Entertainment Expenses (2320)
Expenses for the Production of Income (2300)
Expenses Relating to Tax-Exempt Income (2960)
Farming Expenses (2440)
Fines and Penalties (2230)
Floor Under Miscellaneous Itemized Deductions (2910)
Hobby Losses (2450)
Illegal Bribes and Kickbacks (2240)
Insurance Premiums (2170)
Intangible Drilling and Development Costs (2620)
Interest Expense (2330)
Legal And Professional Expenses (2480)
Lobbying and Political Expenses (2180)
Losses (2350)
Medical Expenses (2840)
Mineral Exploration and Development Expenditures (2630)
Miscellaneous Business Deductions (2270)
Miscellaneous Deductions and Limitations on Deductions (2880)
Miscellaneous Natural Resource Issues (2640)
Moving Expenses (2870)
Net Operating Losses (2410)
Organizational Expenditures (2710)
Other Business Expenses (2260)
Other Special Corporate Deductions (2730)
Overall Limitation on Itemized Deductions (2905)
Overview of Deductions (2010)
Passive Loss Rules (2980)
Personal Exemptions (2830)
Personal, Living and Family Expenses (2810)
Rents and Royalties (2210)
Repairs of Tangible Property Used in a Trade or Business (2200)
Research and Experimental Expenditures (2430)
Special Rules Relating to Corporate Preference Items (2950)
Standard Deduction, The (2820)
Start-Up Expenditures (2470)
Taxation of Timber (2650)
Taxes and Interest Paid to Cooperative Housing Corporations (2860)
Trade or Business Expenses — General Requirements (2110)
Transactions Between Related Taxpayers (2930)
Travel and Transportation Expenses (2310)
Treble Damages (2250)
Vacation Home and Home Office Deductions (2460)

CREDITS, COMPUTATIONS AND AMT

Alternative Minimum Tax Credit (3190)
Alternative Minimum Tax on Corporate Taxpayers (3420)
Alternative Minimum Tax on Noncorporate Taxpayers (3410)
Computation of Tax — Corporations (3320)
Computation of Tax — Individuals (3310)
Estimated Tax (3330)
Investment Tax Credit (3140)
Low-Income Housing Credit, The (3150)
Miscellaneous Nonrefundable Credits (3130)
Nonrefundable Personal Credits (3120)
Other General Business Credits (3170)
Refundable Credits (3200)
Research Credit (3160)
Self-Employment Tax (SECA) (3340)
Tax Credits — General (3110)
Use of the General Business Credit (3180)

TAX ACCOUNTING

Accounting Periods (3520)
Deferred Payments for the Use of Property or Services (3580)
Installment Sales (3550)
Inventories (3590)
Long-Term Contracts (3610)
Methods of Accounting (3530)
Pre-1994 Uniform Capitalization Rules (3575)
Section 482 — Allocations of Income and Deductions Between Related Taxpayers (3600)
Timing of Deductions (3560)
Timing of Inclusion (3540)
Uniform Capitalization Rules (3570)

TAX PRACTICE AND PROCEDURE

Bankruptcy — Tax Collection Issues (3885)
Collection of Tax (3870)
Confidentiality and Disclosure of Returns and Return Information (3823)
Examination: Audits, Assessments, Appeals (3850)
Innocent Spouse Relief (3825)
Interest on Underpayments and Overpayments (3840)
Liability for Trust Fund Taxes (3875)
National Office Guidance and Procedures (3827)
Penalties (3830)
Recovering Fees and Costs (3895)
Refund Claims and Litigation (3890)
Statute of Limitations (3860)
Tax Court Litigation (3880)
Tax Returns and Information Returns (3820)
Tax Shelters — Disclosure, Excise Tax, Penalties, and Suspension of Interest (3835)
TEFRA Partnership Audit Procedures (3855)

PARTNERSHIPS

Adjusted Basis of Partnership Interests and Partnership Property (4055)
Classification as a Partnership (4020)
Distributive Shares & Special Allocations (4090)
Family Business Entities (4095)
Formation of a Partnership (4030)
Income Taxation of Partnership Operations (4040)
Limited Liability Companies (4100)
Partnership Distributions (4050)
Partnership Taxation — Overview (4010)
Retirement of a Partner (4080)
Sale of a Partnership Interest (4070)
Termination of a Partnership (4060)

S CORPORATIONS

Basis of Stock and Debt (4280)
Below Market Loans, Interest Capitalization and Oil/Gas Provisions (4420)
Comparison of S Corporations to Other Business Entities (4220)
Complete Liquidation of S Corporations (4350)
Distributions and Repayment of Shareholder Debt (4290)
Eligibility Requirements (4230)
Financial and Estate Planning Considerations (4380)
Foreign Operations of S Corporations (4400)
Introduction to S Corporations (4210)
Making an S Election (4240)
Multi-State Taxation of S Corporations (4390)
Pensions, Fringe Benefits and Other Compensation Matters (4300)
Redemption of S Corporation Stock (4340)
Returns, Penalties and Other Administrative Matters (4410)
Sale of Corporate Assets (4370)
Sales of S Corporation Stock (4360)
Tax Credits (4310)
Tax-Free Formation of S Corporations (4320)
Tax-Free Reorganizations of S Corporations (4330)
Taxation of S Corporation Shareholders (4270)
Taxation of S Corporations (4260)
Terminating an S Election (4250)

C CORPORATIONS

Accumulated Earnings Tax (5140)
C Corporations — General Principles (4610)
Capitalization of a Corporation (4720)
Carryover of Tax Attributes in Corporate Reorganizations (4930)
Collapsible Corporations (5130)
Consolidated Returns (5310)
Cooperative Organizations (5200)
Corporate Liquidations (5010)
Corporate Reorganizations (4910)
Corporate Separations (4920)
Distributions of Stock and Stock Rights (4830)
Financial Asset Securitization Investment Trusts (FASITs), (Grandfathered) (5210)
Formation of a Corporation (4710)
Multiple Corporations (5160)
Nonliquidating Distributions (4810)
Personal Holding Companies (5150)
Personal Service Corporations (5110)
Real Estate Investment Trusts (REITs) (5180)
Real Estate Mortgage Investment Conduits (REMICs) (5190)
Regulated Investment Companies (RICs) (5170)
Stapled Entities (5120)
Stock Redemptions (4820)

COMPENSATION PLANNING

Age and Sex Discrimination in Employee Benefit Plans (5450)
Cafeteria Plans (5940)
COBRA — Health Care Continuation Coverage (5990)
Death Benefits (5930)
Employee Stock Purchase Plans (5830)
Employees and Independent Contractors (5430)
Employment Tax Withholding Requirements (5440)
Fiduciary Duties and Prohibited Transactions (5530)
Golden Parachutes (5720)
Health & Disability Plans (5920)
Incentive Stock Options (5820)
IRAs (5610)
Miscellaneous Welfare Benefit Plan Issues (5910)
Nonqualified Deferred Compensation (5710)
Nonstatutory Stock Options (5810)
Obtaining IRS Approval for Qualified Plans (5540)
Other Laws and Considerations Affecting Employee Benefit Plans (5590)
Other Statutory Fringe Benefits (5980)
Pension Plan Terminations (5580)
Plan Qualification Requirements (5520)
Qualified Retirement Plans — Overview (5510)
Reasonable Compensation (5420)
Reporting and Disclosure Requirements for Benefit Plans (5570)
SEPs (5620)
Specialized Retirement Plans (5560)
Statutory Fringe Benefits (5960)
Tax Aspects of Qualified Retirement Plans (5550)
Tax-Sheltered Annuities (5630)
Taxation of Noncash Compensation (5410)
VEBAs (5950)

ESTATES & TRUSTS — INCOME, ESTATE AND GIFT TAXATION

Annuities and Similar Payments (6210)
Charitable Deduction — Section 2055 (6280)
Credits, Deferred Tax Payments, and Tax Liabilities (6300)
Decedent's Final Federal Income Tax Return, The (6170)
Estate and Trust Income Taxation — General Rules (6120)
Estate Planning (6350)
Expenses, Debts, Taxes & Losses (Estate Tax Deductions) (6260)
Generation-Skipping Tax (6340)
Gift Tax Exclusions, Deductions and Tax Computation (6330)
Gift Taxation (6320)
Gifts, Estates and Related Income Tax Basis Rules (6140)
Gross Estate — Section 2033, The (6190)
Gross Income Exclusions for Gifts, Bequests and Insurance Proceeds (6160)
Income in Respect of a Decedent (6150)
Introduction — The Estate and Gift Taxation System (6180)
Introduction — The Income Taxation System Applicable to Estates, Gifts and Trusts (6110)
Joint Tenancies — Section 2040 (6220)
Life Insurance (6240)
Marital Deduction — Section 2056, The (6270)
Nonresident Alien's Estate, The (6310)
Powers of Appointment — Section 2041 (6230)
Pre-Death Transfers — Sections 2035, 2036, 2037 and 2038 (6200)
Simple and Complex Trusts (6130)
Transfers for Consideration — Section 2043 (6250)
Valuation — Generally (6290)

EXEMPT ORGANIZATIONS AND PRIVATE FOUNDATIONS

Application of Private Foundation Rules to Certain Charitable and Split-Interest Trusts (6820)
Charitable Organizations (6510)
Debt-Financed Income (6720)
Deduction of Contributions to Private Foundations (6840)
Determination of Private Foundation Status (6810)
Disqualified Persons (6830)
Other Tax-Exempt Organizations (6520)
Procedural Aspects of Obtaining and Maintaining Exemption (7010)
Tax on Investment Income (6860)
Tax Returns and Compliance (6920)
Taxes on Excess Business Holdings (6890)
Taxes on Failure to Distribute Income (6880)
Taxes on Jeopardizing Investments (6900)
Taxes on Self-Dealing Transactions (6870)
Taxes on Taxable Expenditures (6910)
Termination of Private Foundation Status (6850)
Unrelated Business Income Tax, The (6710)

FOREIGN TAXATION

Foreign Income Taxation — General Principles (7110)
Foreign Persons' U.S. Activities (7120)
U.S. Income Tax Treaties (7140)
U.S. Persons' Foreign Activities (7130)
Withholding and Compliance (7150) 

Robert E. Ackerman
Bob Ackerman serves as a technical advisor assisting multinational organizations with global transfer pricing planning, tax-effective supply chain practices, documentation, and local-country controversy resolution. Bob has extensive experience in the development and implementation of tax strategies regarding the migration of intangibles and execution of licensing and cost sharing arrangements. Bob's experience also includes a significant emphasis on resolution of international transfer pricing controversies at audit and Competent Authority. Bob has 35 years experience involving international tax and transfer pricing issues with Ernst & Young LLP, Ernst & Young's U.S. practice, and the Internal Revenue Service. Bob was the initial Director of the Advance Pricing Agreement (APA) program at the Internal Revenue Service. Bob holds a M.A. from Syracuse University and is a certified public accountant. 
Peter J. Allman
Peter J. Allman, B.A., University of Maryland (1976); J.D., The Washington College of Law, The American University (1980); L.L.M., M.S.A., Georgetown University (1981, 1982); member of the District of Columbia, Connecticut, Massachusetts and New York Bars.
Noah S. Baer
Noah S. Baer, B.A., Yeshiva University; J.D., Columbia University; M.L.T., Georgetown University; Executive Director, Ernst & Young, National Tax Department; Domestic and International Tax Counsel, Mobil Corporation; Senior Attorney, Office of Chief Counsel (Passthroughs and Special Industries Division), Internal Revenue Service; Senior Litigation Attorney, Office of Chief Counsel, Department of Energy; Litigation Associate, Tenzer, Greenblatt, Fallon & Kaplan, New York, NY; Member, Maryland and District of Columbia bars; Speaker at various natural resource tax conferences.
Beth M. Benko
Beth M. Benko, B.S.B.A., cum laude, Bowling Green State University (1990); J.D., Marshall-Wythe School of Law of the College of William and Mary in Virginia (1998); member, the Virginia State Bar and the District of Columbia Bar; member, the American Bar Association Section of Taxation; adjunct professor, Georgetown University School of Law; certified public accountant, State of Ohio and District of Columbia. Ms. Benko is currently Partner at KPMG, Income Tax & Accounting, Washington National Tax, Washington, D.C.
Turney P. Berry
Turney P. Berry, partner, Wyatt, Tarrant & Combs, LLP; B.A. (with honors, 1983) and B.L.S. (with university honors, 1983), Memphis State University; J.D., Vanderbilt University (1986); Adjunct Law Professor, Vanderbilt University (2004 to present); Fellow, American College of Trust and Estate Counsel (Estate and Gift, Charitable Planning and Exempt Organizations and Program committees); Delegate, National Conference of Commissioners on Uniform State Laws (NCCUSL); member, Legal Advisory Subcommittee of the Council on Foundations; listed in the publication The Best Lawyers in America; frequent writer and speaker on the local, state, and national levels. 
Jacob Birnbaum
Kelly Hart & Hallman LLP
Mr. Birnbaum is a tax attorney with Kelly Hart & Hallman LLP in Fort Worth, Texas, and a former floor-trader in stock options on the American Stock Exchange. He received an LL.M. in Taxation from the Georgetown University Law Center. Mr. Birnbaum can be reached by email at jacob.birnbaum@kellyhart.com. 
Bradley T. Borden
Bradley T. Borden, B.B.A. (1995), M.B.A. (1996), Idaho State University; J.D. (1999), LL.M. in taxation (2000), University of Florida Fredric G. Levin College of Law. Professor Borden is a Professor of Law at Brooklyn Law School. Before entering the legal academy, he practiced law at Oppenheimer, Blend, Harrison & Tate, Inc., in San Antonio. He is a prolific author and speaker. His articles have been published in the nation's leading tax and legal journals. Professor Borden is the author or co-author of several books: Tax-Free Like-Kind Exchanges (Civic Research Institute 2008), Taxation and Business Planning for Real Estate Transactions (LexisNexis 2011), Tax, Legal, and Financial Aspects of Real Estate Joint Ventures (Civic Research Institute, in progress), State Laws of Limited Liability Companies and Limited Partnerships (Wolters Kluwer, in progress with Robert J. Rhee). He is also the author of the forthcoming BNA portfolio on tax issues affecting real estate developers. Professor Borden is a past chair of the Sales, Exchanges & Basis Committee of the ABA Section of Taxation.
Karen B. Brown
Karen B. Brown, B.A., Princeton University; J.D., LL.M., New York University, the Donald Phillip Rothschild Research Professor of Law at the George Washington University School of Law, where she teaches courses in Federal Income Taxation, Corporate Taxation, and International Taxation. Before joining the faculty at George Washington University, Professor Brown was Professor of Law and Associate Dean for Academic Affairs at the University of Minnesota Law School and Professor of Law at Brooklyn Law School. She has published numerous articles concerning corporate and international taxation. Professor Brown is co-author of an international tax transactions treatise and co-editor of a book on taxation reform. She is a member of the International Fiscal Association.
Stephen J. Brownell
 Stephen J. Brownell, Lindsay & Brownell LLP, LaJolla, CA. Bachelor of Arts in Economics, University of California, Davis in 1982. Masters of Accountancy, specializing in Taxation, San Diego State University in 1985.
David J. Canale
James E. Connor
James E. Connor, B.A., Cornell University; J.D., University of Pennsylvania Law School; LL.M in Taxation, Georgetown University Law Center; co-leader of Federal Tax Services group of Washington National Tax Services office of PricewaterhouseCoopers LLP; adjunct professor, Georgetown University Law Center (LL.M. program), 1985-1990; formerly of Office of Chief Counsel, Internal Revenue Service, 1977-1985.
Gerald S. Deutsch
 Gerald S. Deutsch, Esq., serves as a Member of Estates Gifts & Trusts Advisory Board and Member of Real Estate Advisory Board at Tax Management, Inc. and has served as the Director of Colonial Commercial Corp,.
Bruce N. Edwards
Bruce N. Edwards, B.A., The Colorado College; J.D., University of Washington School of Law; LL.M. (in Taxation), New York University; former Law Clerk to the Honorable Shiro Kashiwa, Associate Judge, the United States Court of Claims (now the Court of Appeals for the Federal Circuit); former New Decisions Editor, The Journal of Taxation; selected as Super Lawyer, Washington Law & Politics (2005, 2004, 2003); author, “Understanding and Making the New Section 646 Election for Alaska Native Settlement Trusts,” 18 Alaska Law Review 219 (Duke University 2001); “Understanding and Using ‘Partnership Redemptions' in the Context of Section 1(h),” 45 Tax Mgmt. Memo. No. 19, 1 (Sept. 20, 2004); 568-3rd T.M., Involuntary Conversions; 594-2nd T.M., Tax Implications of Home Ownership; Tax Practice Series: Chapter 1510, Tax Free Exchanges; Chapter 1520, Involuntary Conversions; Chapter 2650, Taxation of Timber; Chapter 3880, Tax Court Litigation; Chapter 3890, Refund Litigation; Chapter 3850, IRS Audit Procedures; Chapter 3860, Statute of Limitations; member, Washington and Alaska Bars; member, American Bar Association (Section of Taxation, Committee on Court Procedure); member, American College of Tax Counsel.
William J. Flanagan
William J. Flanagan, B.S.F.S. summa cum laude, Georgetown University (1974); J.D., Georgetown University Law Center (1977); Crowell & Moring, Washington, D.C.; Adjunct Professor of Law (Employee Benefits), Georgetown University Law Center. 
James W. Forsyth
James W. Forsyth, B.S. (summa cum laude), West Liberty State College (1983); J.D. (Order of the Coif), West Virginia University College of Law (1986); LL.M. (Taxation), University of Florida College of Law (1989); admitted to practice in Pennsylvania and West Virginia; member, American Bar Association, Section of Taxation, Committee on Partnerships; member, Allegheny County and Pennsylvania Bar Associations; member, West Virginia Bar Association; certified public accountant (1988); member, American Institute of Certified Public Accountants; member, West Virginia Society of Certified Public Accountants; adjunct lecturer, West Virginia University College of Law (1993-2001).
Carla Neeley Freitag
Carla Neeley Freitag, B.A., Duke University (magna cum laude 1974); J.D., University of Florida College of Law (with high honors 1976); LL.M. (in Taxation), University of Miami School of Law (1988); admitted to practice in Florida, Texas, and Georgia; member, American Bar Association; author, The Funding of Living Trusts (American Bar Association 2004); contributor to Tax Practice Series; Tax Management Distinguished Author.
Samuel J. Goncz
Samuel J. Goncz, B.A., Grove City College (Summa Cum Laude 1989); J.D., Washington and Lee University (Magna Cum Laude 1992); member, Pennsylvania Bar, Allegheny County Probate and Trust Council; Buchanan Ingersoll & Rooney PC, Pittsburgh, PA (Shareholder, 2003-present; Counsel, 2001-02; Associate, 1992-2000); contributor to Tax Practice Series. 
Katherine T. Greenfield
 Katherine Greenfield graduated magna cum laude with a degree in International Affairs from the George Washington University and received her law degree from the University of Michigan. She is a member of the Oregon State Bar. Ms. Greenfield currently provides legal support and manages equity plan administration for Merix Corporation.
Armand Grunberger
Jerome M. Hesch
Jerome M. Hesch practices law in Miami, Florida and is a tax and estate planning consultant for lawyers and other estate planning professionals throughout the country.  He is a member of ACTEC, has published numerous articles, several Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its third edition.  He has appeared for groups such as the AICPA, the University of Miami Heckerling Institute on Estate Planning, the University of Southern California Tax Institute and the New York University Institute on Federal Taxation.  He has participated in several bar association projects, such as the Drafting Committee for the Florida Revised Uniform Partnership Act and preparing the ABA’s comments on the IRS’s proposed private annuity regulations.  He received his BA and MBA degrees from the University of Michigan and a JD degree from the University of Buffalo Law School.  He was with the Office of Chief Counsel, Internal Revenue Service, Washington, D.C. from 1970 to 1975, and was a full-time law professor from 1975 to 1994.  He is currently an adjunct professor of law at the Florida International University and the University of Miami law schools and teaches a course as part of the ABA’s annual, week-long Skills Training for Estate Planners program. 
Kathy Davidson Ireland
Kathy Davidson Ireland, B.S., Lebanon Valley College (1977); J.D., Order of the Coif, Marshall-Wythe School of Law, College of William & Mary; Executive Editor for Student Contributions, William & Mary Law Review (1980), LL.M., Labor Law, The National Law Center, George Washington University (1982); member: District of Columbia Bar, Maryland Bar.
James M. Kehl
Yoram Keinan
Yoram Keinan, B.A., LL.B., Tel Aviv University; LL.M. (Taxation), Hebrew University; M.B.A., Bar Ilan University; M.P.A., LL.M. (International Taxation), Harvard University; LL.M. (Taxation), J.S.D., University of Michigan. As Counsel with Greenberg Traurig, Mr. Keinan specializes in United States taxation of financial products and institutions and represents major investment banks and financial institutions in the United States. Prior to joining Greenberg Traurig, Mr. Keinan was with Ernst & Young's National Tax Department in Washington, D.C. Before that, Mr. Keinan practiced with Shearman & Sterling and with Ernst & Young's tax department in Israel. He has authored numerous articles and has taught Harvard's International Tax Program, Kennedy School of Government, and School of Arts and Sciences (Department of Economics). 
Eric S. Kracov
Michael G. Kushner
Michael G. Kushner, B.A., George Washington University (1974); J.D., University of Virginia School of Law (1977); LL.M. (Taxation), George Washington University (1982). Co-author, The Employee Benefits Desk Encyclopedia (BNA Books, 1995); Retirement & Welfare Benefit Plans (BNA Books, 1989); co-editor, ERISA, The Law and the Code (BNA Books); co-editor, ERISA Regulations (BNA Books). Member, District of Columbia, Maryland and Virginia Bars. Adjunct faculty member, Georgetown University Certified Employee Benefits Specialist Program (1982-88); adjunct faculty member, The Dickinson College School of Law (1989-91). 
David Lewis
David Lewis, senior consultant to Deloitte Touche Tohmatsu's specialist Transfer Pricing group in Australia; former ATO Assistant Commissioner and Competent Authority.
Josephine S. Lo
Josephine Lo, J.D., cum laude, Georgetown University, 1988; M.Ed. and M.A., counseling psychology, Columbia University, 1981 and 1982; B.A., sociology, magna cum laude, Mississippi University for Women, 1979; tax partner, Pillsbury Winthrop Shaw Pittman LLP; member, DC Bar, Maryland Bar, ABA; speaker on low-income housing tax credit, historic rehabilitation tax credit, and new markets tax credit. 
Steven R. Mather
Steven R. Mather, University of Iowa (B.B.A. with highest distinction 1978; J.D., with distinction 1982); Member, California and Iowa Bars; Certified Public Accountant, Iowa, 1979; Senior Attorney, District Counsel, Internal Revenue Service, Los Angeles 1983–87; Co–Director, Tax Court Pro Se Program (Los Angeles/Beverly Hills) 1988–Present; Lecturer, Federal Tax Procedure, Golden Gate University Masters in Taxation Program; Member, Section of Taxation of California, Los Angeles County and Beverly Hills Bar Associations; Contributor, The Tax Lawyer; Co–author: 638-2nd T.M., Federal Tax Collection Procedure. 
James E. Maule
James Edward Maule, B.S., University of Pennsylvania (1973); J.D., Villanova University (1976); LL.M. (Taxation), George Washington University (1979); lecturer, Villanova University Graduate Tax Program and Tax Forum CLE Programs; lecturer, Philadelphia Bar Association Tax Section; member, Advisory Board on U.S. Income, Tax Management Inc.; former attorney-advisor, United States Tax Court, Judge Herbert L. Chabot; former attorney-advisor, Chief Counsel to the Internal Revenue Service; former Editorial Advisory Board member and Columnist, Journal of Limited Liability Companies; former lecturer, ALI-ABA; former lecturer, Tax Management Inc. & Continuing Legal Education Satellite Network; former lecturer, Pennsylvania Bar Institute; former lecturer, Georgetown University Law Center Institute on State and Local Taxation; former lecturer, The Dickinson School of Law CLE Programs; member, American Bar Association, Section of Taxation, Committee on S Corporations (Consultant and former Chair, Subcommittee on Subchapter S and State Law; former Chair, Subcommittee on Comparison of Partnerships and S Corporations). 
Harrison B. McCawley
Harrison B. McCawley, A.B., Princeton University (1948); LL.B., Harvard Law School (1951); Attorney, Tax Division, Department of Justice (1955–60); Staff Attorney, Joint Committee on Taxation (1960–72); Refund Counsel, Joint Committee on Taxation (1972–80). 
Terence Terry Meyers
Louis A. Mezzullo
Louis A. Mezzullo, University of Maryland (B.A. 1967, M.A. 1976), University of Richmond (J.D. 1976); Partner, Luce, Forward, Hamilton & Scripps LLP, 2006 to present; Partner, McGuireWoods LLP, Richmond, Virginia, 2003 to 2006; Member, Mezzullo & Guare, PLC, Richmond, Virginia, 2000 to 2003; Founding Member, Mezzullo & McCandlish, Richmond, Virginia, 1982 to 2000; Adjunct Professor, University of Miami School of Law, University of Richmond Law School.Fellow and Chair, American College of Tax Counsel; Fellow and former Regent, American College of Trust and Estate Counsel; Charter Fellow, American College of Employee Benefits Counsel; Past Chair, ABA Section of Real Property, Probate and Trust Law (2000-01); former Member of Council, and Current Chair of the Business Planning Subcommittee of the Estate and Gift Taxes Committee of the ABA Section of Taxation; and Academician and Vice President, International Academy of Trust and Estate Law.Author, An Estate Planner's Guide to Buy-Sell Agreements; An Estate Planner's Guide to Life Insurance; An Estate Planner's Guide to Qualified Retirement Plan Benefits; An Estate Planner's Guide to Family Business Entities; and Valuation Rules Under Chapter 14, all published by the American Bar Association, and Limited Liability Companies in Virginia, published by the Virginia Law Foundation; Co-author, Advising the Elderly Client, published by Clark, Boardman, Callaghan.
Carmela T. Montesano
Carmela T. Montesano, Georgetown University Law Center, 1983, J.D.; Fairfield University, 1980, B.A.; Of Counsel at Meyer, Suozzi, English & Klein, P.C. in Garden City, New York; member of New York State Bar Association, Suffolk County Bar Association and Columbian Lawyers Association; author of several publications on Federal estate, gift and income tax issues, including contributions to the American Bar Association regarding “qualified personal residence trusts” and lifetime gifts to minors.
Theodore D. Peyser
Theodore D. Peyser, B.A., Princeton University (1950); LL.B., Yale Law School (1955); member, District of Columbia, Tax Court, Court of Federal Claims, Federal Circuit, and U.S. Supreme Court Bars; member, Court Procedure Committee, Tax Section, ABA; Tax Division, U.S. Department of Justice, trial attorney (1955-1973), chief, Claims Court Section (1974-1984), Special Litigation Counsel (1985-1987); author, 631-2nd T.M., Refund Litigation and 628-2nd T.M. Transferee Liability; co-author, 630-3rd T.M. Tax Court Litigation; contributor, Tax Practice Series. 
Anthony P. Polito
Anthony P. Polito, Professor of Law, Suffolk University Law School, Boston, MA; S.B. (Economics), Massachusetts Institute of Technology (1986); J.D., Harvard University (1989); LL.M., New York University (1995).
Donald B. Reynolds
 Donald B. Reynolds, Jr., shareholder, Buchanan Ingersoll & Rooney PC; J.D., magna cum laude, 1979, Georgetown University Law Center; senior case and note editor, Law and Policy in International Business; B.A., magna cum laude, 1976, Hamilton College. Mr. Reynolds focuses his practice on financings, acquisitions and business planning for a variety of businesses, including both closely and widely held entities. His clients include mortgage companies, real estate brokerage firms, insurance companies and real estate developers. Reynolds specializes in tax and business and international tax. He is admitted to District of Columbia. Mr. Reynolds has represented the largest privately-held real estate brokerage firm in the country in virtually all of its significant acquisitions and financings. In addition to the brokerage business, the client's subsidiaries operate mortgage, title insurance and casualty insurance businesses. Along with his transactional work, Don also specializes in tax planning for partnerships, limited liability companies and S corporations and is a frequent contributor to tax publications and tax conferences.
John S. Ross
Jennifer M. Smith
Jennifer M. Smith, an associate in the Tysons Corner office of Greenberg Traurig LLP, obtained her B.A. degree in 1996 from the University of Virginia, with high distinction, and her J.D., cum laude, from Harvard Law School in 1999. She has experience in estate, financial, charitable and tax planning for high net worth individuals, both domestic and foreign. 
Keith E. Smith
Lisa M. Starczewski
Lisa Marie Starczewski, Smith College, B.A. (magna cum laude, 1985); Villanova University School of Law, J.D. (summa cum laude, 1988); Editor-in-Chief, Villanova Law Review (1987-88); member of adjunct faculty, Villanova University School of Law; former associate, Morgan, Lewis & Bockius; Schnader, Harrison, Segal & Lewis; author, 714 T.M., Partnerships — Allocation of Liabilities; Basis Rules; 550 T.M., At-Risk Rules; 565 T.M., Installment Sales; 621 T.M., IRS National Office Procedures — Rulings, Closing Agreements; co-author, 517 T.M., Scholarships and Educational Expenses; 5100 T.M., Revenue Recognition: Fundamental Principles (Accounting Series); 5101 T.M., Revenue Recognition: Product Sales and Services (Accounting Series); 5114 T.M., Accounting for Leases: Fundamental Principles (Accounting Series); 5117 T.M., Leases: Lessee Perspective (Accounting Series); 5118 T.M., Leases: Lessee Perspective — Selected Topics (Accounting Series); author of several chapters in the Tax Practice Series and contributor to various tax publications; recipient of Distinguished Author award; member, Tax Management U.S. Income Advisory Board.
William P. Streng
William P. Streng, Wartburg College (B.A., 1959); Northwestern University School of Law (J.D., 1962); Law Clerk to Honorable Lester L. Cecil, Chief Judge, U.S. Court of Appeals for the Sixth Circuit, 1963-1964; associated with Taft, Stettinius & Hollister, Cincinnati, Ohio, 1964-1970; Attorney-Advisor, Office of the Assistant Secretary for Tax Policy (Office of Tax Legislative Counsel), U.S. Dept. of the Treasury, Washington, D.C., 1970-1971; Deputy General Counsel, Export-Import Bank of the United States, Washington, D.C., 1971-1973; Professor of Law, School of Law, Southern Methodist University, Dallas, Texas, 1973-1980; Visiting Professor, College of Law, The Ohio State University, 1977; Haynes & Boone, Dallas, Texas (Of Counsel, 1977-1979); Bracewell & Patterson (now Bracewell & Giuliani), Houston, Texas (partner, 1980-1985; Consultant, 1985-); Professor of Law, University of Houston Law Center (1985-); Visiting Professor, New York University School of Law (1990); Distinguished Lecturer at the University of Hong Kong Law Faculty (1992); Fulbright Professor at the University of Stockholm Law Faculty, Stockholm, Sweden (1993); Visiting Fellow at the Victoria University Law Faculty, Wellington, New Zealand (1996); Lecturer, U.S. International Taxation, University of Leiden, The Netherlands (1997 & 1998 and 2000); Visiting Professor, The University of Texas School of Law (2002); Visiting Professor, Department of International and Business Law, International Graduate School of Social Sciences, Yokohama National University, Japan (2005).Member of American Law Institute (including its Tax Advisory Group), International Fiscal Association (including its Council), International Academy of Estate and Trust Law, American Bar Association's Section of Taxation, Tax Management Advisory Board, and various other professional organizations. Mr. Streng is the author of the following books and portfolios: 800 T.M. Estate Planning (Tax Management, 2005), and prior versions of this Estate Planning Portfolio; Prior versions of this 700 T.M. Choice of Entity portfolio (Tax Management, 1997); “U.S. International Estate Planning” (RIAG-Warren, Gorham & Lamont, 1996), and subsequent revisions in print and on RIA Checkpoint; “International Business Transactions — Tax and Legal Handbook” (Prentice-Hall, 1978); “Estate Planning — Principles, Techniques and Materials” (Tax Management, 1981). Mr. Streng is the co-author of: Bittker, Emory & Streng, “Federal Income Taxation of Corporations and Shareholders — Forms,” 4th ed. (Warren, Gorham & Lamont, 1995, with supplements through 2005); Streng & Salacuse, “International Business Planning — Law and Taxation,” six volumes (Matthew Bender, 1982, 1985, 1986, and supplements through 2005); Streng & Davis, “Tax Planning for Retirement” (RIAG-Warren, Gorham & Lamont, revised edition 2005); Gifford & Streng, “International Tax Planning” (Tax Management, 1979); and, Streng & Wilcox, “Doing Business in China,” (Matthew Bender, 1990, and subsequent supplements). 
Thomas D. Sykes
Thomas D. Sykes, B.A., magna cum laude, University of Wisconsin-Eau Claire (1976); J.D., The Ohio State University College of Law (1979); member, Illinois, District of Columbia, and Wisconsin Bars; Assistant United States Attorney, Western District of Wisconsin (Madison), U.S. Department of Justice, 1982-1984; Trial Attorney, Senior Trial Attorney, Reviewer, or Assistant Chief, Tax Division, U.S. Department of Justice, Washington, D.C., 1984-1998; partner, Scribner, Hall & Thompson LLP, Washington, D.C., 1998-2002; partner, McDermott Will & Emery LLP, Chicago, Illinois, 2002- ; contributor to numerous legal and tax periodicals; revisor of 523 T.M., Deductibility of Legal and Accounting Fees; 3850 T.M., Examination: Audits, Assessments, and Appeals (Tax Practice Series) 2005; and 524 T.M., Deductibility of Illegal Payments, Fines, and Penalties. Currently a Shareholder with Greenberg Traurig, LLP in Chicago, IL.
Alan J. Tarr
Alan J. Tarr, B.S., Brown University (1975); J.D., Vanderbilt University School of Law (1979); M.B.A., Vanderbilt University Graduate School of Management (1979); LL.M. (Taxation), New York University School of Law (1982); member, New York Bar, New York State Bar Association (Tax Section; Executive Committee (1995-2004); former co-chair, various committees); American Bar Association (Tax Section; Vice-Chair, Real Property, Probate and Trusts Committee on Federal Taxation of Real Property (2004- ); and New York City Bar Association (Tax Section; Committee on Taxation of Business Entities (2007- ); member, Tax Management Advisory Board; author, “Estimated Tax,” “Formation of a Corporation,” “Capitalization of a Corporation,” “Multiple Corporations,” and “Stapled Entities” for Tax Practice Series; co-author, 59 T.M., Corporate Liquidations: Planning and 634 T.M., Civil Tax Penalties; contributor, various journals.
Hugh K. Webster
Hugh K. Webster, A.B., Middlebury College (1983); J.D., Duke Law School (1986); Author, The Law of Associations (Matthew Bender & Company); Editor, Nonprofit Legal and Tax Letter.
Philip J. Weis
Jean T Wells
Jean Wells is an assistant professor in Howard University's School of Business where she teaches accounting, tax and business law. Ms. Wells has also taught tax at University of Maryland University College and Prince George's Community College. During 2007, Ms. Wells was the first Professor in Residence in KPMG's Tax Legislative and Regulatory Group. Before joining academia full time, she was a manager in Deloitte's Tax Policy Services Group. Ms. Wells has co-authored several publications and currently serves as an editorial adviser for the Journal of Accountancy. Ms. Wells was a federal tax law editor with BNA Tax Management. Ms. Wells is a licensed attorney and CPA in the state of Maryland. Ms. Wells is a member of and has served on committees in various professional organizations including the American Institute of CPAs, American Association of Attorney-CPAs, American Bar Association, American Accounting Association, and the Maryland Association of CPAs. 
Richard A. Westin
Richard A. Westin, B. A., Columbia University (1967); M.B.A., Columbia University (1968); J.D., University of Pennsylvania Law School; member, Kentucky Bar Association; Tax Bar Association, Court of Claims, Tax Court; Distinguished University Professor, University of Kentucky College of Law (1994-98); Foundation Professor, University of Houston Law Center (1983-84); visiting professor, University of Tennessee Law School (1979-83); Associate Professor, Chicago-Kent College of Law; former consultant to Legal Department of International Bank for Reconstruction and Development, Washington, D.C.; research fellow at University of Dundee, Petroleum and Mineral Law Centre (1992); author of 603 T.M., Mineral Properties Other Than Gas and Oil — Operation; RIA Tax Dictionary (2006-07 ed.); Taxation of International Electronic Commerce (with McNulty and Beck) (2d ed. 2007); Federal Income Taxation of Natural Resources (PLI 1994); Taxation for Environmental Protection, a Multinational Study (with Gaines, Tiley, Erikkson, Von Zezchewitz and Hertzog) (1991). 
George L. White
George L. White, B.A., Holy Cross College (1958); M.B.A., University of Pennsylvania (1960); LL.B., Harvard University (1963); admitted to practice in Massachusetts; Certified Public Accountant, Massachusetts.
Donald T. Williamson
Donald T. Williamson, B.A. (Phi Beta Kappa), Hamilton College (1973); M.B.A., Johnson Graduate School of Business Administration, Cornell University (1976); J.D., Cornell Law School (1977); LL.M., Georgetown University Law Center (1983); Associate Editor, The Tax Lawyer, 1982–1983; Certified Public Accountant (Virginia, 1979); principal, LaMonaca & Williamson, CPAs, Falls Church, Virginia.