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U.S. Income Portfolios Library

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Leading tax professionals rely on Bloomberg BNA's comprehensive tax research service as the go-to source for all their daily tax needs - from the basics to the most complex.

Because being exceptional is staying one step ahead of your client's challenges, every day.

Expert Analysis

Written by leading tax authorities, more than 200 Portfolios provide practical analysis for developing and implementing complex federal tax strategies and working through problems that arise. Portfolios are organized as follows:

  • Compensation Planning
  • Corporate Returns and Computation of Tax
  • Income, Deductions, Credits and Computation of Tax
  • Income Tax Accounting
  • Natural Resources
  • Other Pass-Through Entities
  • Partnerships
  • Procedure and Administration
  • Real Estate

Other Analysis Includes:

Practice Tools

Source Documents

  • Current and archived versions of the Internal Revenue Code (IRC) - as far back as the year 2000 (New and improved presentation makes researching by Code even easier!)  
  • Final, Temporary, and Proposed Regulations (New improved presentation and easier access!)
  • IRS Documents — including Rev. Ruls., Rev. Procs., Notices and Announcements, PLRs and TAMs, CCAs, FSAs, and SCAs
  • Treasury decision preambles
  • IRS Publications
  • Full Text of Federal Tax Cases from all federal courts from 1913 to date; Tax Court Rules; Court of Federal Claim Rules
  • Selected full text of legislation with committee reports and Bloomberg BNA Tax Management summaries
  • Circular 230
  • Coordinated Issue Papers/Industry Specialization Papers — 2000-Present 
  • New! Alcohol and Tobacco Tax and Trade Bureau (TTB) Source Material

News & Commentary

Daily Tax Report Highlights — Daily highlights from each issue of the Daily Tax Report, covering key legislative, regulatory, and legal tax developments.

Weekly Report — Timely notification of and concise reports on legislative, regulatory and judicial developments from the Treasury Department, Internal Revenue Service, the courts, and Congress.

Tax Management Memorandum — An authoritative outlook, including commentary from Bloomberg BNA’s Advisory Boards, on new issues, developments, trends, and strategies. 

Insights & Commentary — Commentary by leading authorities on a variety of current and emerging tax issues.

Compensation Planning Journal (optional) — Monthly journal that keeps you abreast of such wide-ranging compensation planning issues such as qualified plan compliance, employment taxes, health care and other employee benefits, and non-qualified deferred compensation plans, including the impact of section 409A.

Financial Planning Journal (optional) — Monthly review of issues that affect how you advise your clients. It includes coverage of domestic and global economic trends, income tax planning, Social Security and Medicare, investment planning, retirement planning and insurance planning.

Real Estate Journal (optional) — Monthly journal offers the latest insights in the crucial areas of real estate tax planning, including passive loss rules, tax-free exchanges, workouts, REMICS and REITs. It includes analytical articles, practitioners’ comments, and analysis of recent developments.

IRS Practice Adviser Report (optional) — Monthly report on IRS procedural developments, IRS positions, and new IRS trends and techniques. This report includes coverage of critical issues, court case updates, IRS rulings, changes to the IRM and other IRS pronouncements, plus insights and strategies from practitioners. 

Business Entities: C Corporations

The Attribution Rules (Portfolio 554)

Boot Distributions and Assumption of Liabilities (Portfolio 782)

Collapsible Corporations (Portfolio 793)

Corporate Acquisitions — A), B), and C)Reorganizations (Portfolio 771)

Corporate Acquisitions — D Reorganizations (Portfolio 772)

Corporate Bankruptcy (Portfolio 790)

Corporate Liquidations (Portfolio 784)

Corporate Overview (Portfolio 750)

Corporate Separations (Portfolio 776)

Dividends — Cash and Property (Portfolio 764)

Earnings and Profits (Portfolio 762)

Redemptions (Portfolio 767)

Single Entity Reorganizations: Recapitalizations and F Reorganizations (Portfolio 774)

Small Business Corporation Stock: Special Tax Incentives (Portfolio 760)

Stock Purchases Treated as Asset Acquisitions — Section 338 (Portfolio 788)

Stock Rights and Stock Dividends — Sections 305 and 306 (Portfolio 765)

Stock Sales Subject to Section 304 (Portfolio 768)

Structuring Corporate Acquisitions — Tax Aspects (Portfolio 770)

Transfers to Controlled Corporations: General (Portfolio 758)

Transfers to Controlled Corporations: Related Problems (Portfolio 759)

Business Entities: Corporate Returns and Computation of Tax

Accumulated Earnings Tax (Portfolio 796)

Charitable Contributions By Corporations (Portfolio 794)

Computation of Consolidated Tax Liability (Portfolio 756)

Consolidated Returns — Elections and Filing (Portfolio 754)

Consolidated Returns — Investment Subsidiaries (Portfolio 755)

Consolidated Returns — Limitations on Losses (Portfolio 757)

Corporate Alternative Minimum Tax (Portfolio 752)

Net Operating Losses and Other Tax Attributes — Sections 381, 382, 383, 384, and 269 (Portfolio 780)

Personal Holding Companies (Portfolio 797)

State Taxation of Mergers and Acquisitions (Portfolio 783)

Tax Shelters (Portfolio 798)

Business Entities: Partnerships

Audit Procedures for Pass-Through Entities (Portfolio 624)

Choice of Entity (Portfolio 700)

Family Limited Partnerships and Limited Liability Companies (Portfolio 722)

Partnership Transactions — Section 751 Property (Portfolio 720)

Partnerships — Allocation of Liabilities; Basis Rules (Portfolio 714)

Partnership Distributions; Death or Retirement of a Partner (Portfolio 716)

Partnerships — Disposition of Partnership Interests or Partnership Business; Partnership Termination (Portfolio 718)

Partnerships — Formation and Contributions of Property or Services (Portfolio 711)

Partnerships — Taxable Income; Allocation of Distributive Shares; Capital Accounts (Portfolio 712)

Partnerships—Conceptual Overview (Portfolio 710)

Business Entities: Other Pass-Through Entities

Disregarded Entities (Portfolio 704)

Hedge Funds (Portfolio 736)

Limited Liability Companies (Portfolio 725)

Private Equity Funds (Portfolio 735)

S Corporations: Formation and Termination (Portfolio 730)

S Corporations: Operations (Portfolio 731)

Taxation of Cooperatives and Their Patrons (Portfolio 744)

Taxation of Regulated Investment Companies (Portfolio 740)

Compensation Planning

Age, Sex and Disability Discrimination Employee Benefit Plans (Portfolio 363)

Cafeteria Plans (Portfolio 397)

Cash or Deferred Arrangements (Portfolio 358)

Church and Governmental Plans (Portfolio 372)

Compensating Employees with Insurance (Portfolio 386)

Deferred Compensation Arrangements (Portfolio 385)

Employee Benefits for Small and Mid-Sized Employers (Portfolio 353)

Employee Benefits for Tax-Exempt Organizations (Portfolio 373)

Employee Benefits for the Contingent Workforce (Portfolio 399)

Employee Fringe Benefits (Portfolio 394)

Employee Plans — Deductions, Contributions and Funding (Portfolio 371)

Employment Status — Employee v. Independent Contractor (Portfolio 391)

EPCRS — Plan Correction and Disqualification (Portfolio 375)

ERISA — Fiduciary Responsibility and Prohibited Transactions (Portfolio 365)

ERISA — Litigation, Procedure, Preemption and Other Title I Issues (Portfolio 374)

ESOPs (Portfolio 354)

Estate and Gift Tax Issues for Employee Benefit Plans (Portfolio 378)

Golden Parachutes (Portfolio 396)

International Pension Planning (Portfolio 320)

International Pension Planning — Puerto Rico (Portfolio 324)

IRAs (Portfolio 367)

Medical Plans — COBRA, HIPAA, HRAs, HSAs and Disability (Portfolio 389)

Multiemployer Plans — Special Rules (Portfolio 359)

Nondiscrimination Testing and Permitted Disparity Qualified Retirement Plans (Portfolio 356)

Nonstatutory Stock Options (Portfolio 383)  

Pension Plan Terminations — Single Employer Plans (Portfolio 357)

Plan Qualification — Pension and Profit-Sharing Plans (Portfolio 351)

Plan Selection — Pension and Profit-Sharing Plans (Portfolio 350)

Qualified Plans — Investments (Portfolio 377)

Qualified Plans — IRS Determination Letter Procedures (Portfolio 360)

Qualified Plans — Taxation of Distributions (Portfolio 370)

Qualified Plans — Treatment Mergers, Acquisitions and Other Corporate Transactions (Portfolio 364)

Reasonable Compensation (Portfolio 390)

Reductions Force (Portfolio 398)

Reporting and Disclosure Under ERISA (Portfolio 361)

Restricted Property — Section 83 (Portfolio 384)

Securities Law Aspects of Employee Benefit Plans (Portfolio 362)

SEPs and SIMPLEs (Portfolio 368)

Specialized Qualified Plans — Cash Balance, Target, Age-Weighted and Hybrids (Portfolio 352)

State Taxation of Compensation and Benefits (Portfolio 366)

Statutory Stock Options (Portfolio 381)  

Tax-Deferred Annuities — Section 403b) (Portfolio 388)

VEBAs and Other Self-Insured Arrangements (Portfolio 395)

Withholding, Social Security and Unemployment Taxes on Compensation (Portfolio 392)

Income, Deductions, Credits and Computation of Tax

Amortization of Intangibles (Portfolio 533)

Annuities, Life Insurance, and Long-Term Care Insurance Products (Portfolio 546)

At-Risk Rules (Portfolio 550)

C Corporations: The Attribution Rules (Portfolio 554)

Bad Debts (Portfolio 538)

Capital Assets (Portfolio 561)

Charitable Contributions: Income Tax Aspects (Portfolio 521)

Consolidated Returns — Limitations on Losses (Portfolio 757)

Deductibility of Illegal Payments, Fines, and Penalties (Portfolio 524)

Deductibility of Legal and Accounting Fees, Bribes and Illegal Payments (Portfolio 523)

Deduction Limitations: General (Portfolio 504)

Deductions: Overview and Conceptual Aspects (Portfolio 503)

Depreciation: General Concepts; Non-ACRS Rules (Portfolio 530)  

Discharge of Indebtedness, Bankruptcy and Insolvency (Portfolio 540)

Divorce and Separation (Portfolio 515)

The Economic Substance Doctrine (Portfolio 508)

Entertainment, Meals, Gifts and Lodging — Deduction and Recordkeeping Requirements (Portfolio 520)

Equipment Lease Characterization (Portfolio 545)

Estimated Tax (Portfolio 581)

Farm and Ranch Expenses and Credits (Portfolio 607)

Federal Taxation of Software and E-Commerce (Portfolio 555)

Film Production: Basis Recovery and Federal Incentives (Portfolio 599)

Financial Instruments: Special Rules (Portfolio 186)

First-Year Expensing and Additional Depreciation

Gross Income: Overview and Conceptual Aspects (Portfolio 501)

Gross Income: Tax Benefit, Claim of Right and Assignment of Income (Portfolio 502)

Hobby Losses (Portfolio 548)

Home Office, Vacation Home, and Home Rental Deductions (Portfolio 547)

Income Tax Basis: Overview and Conceptual Aspects (Portfolio 560)

Income Tax Liability: Concepts and Calculation (Portfolio 507)

Interest Expense Deductions (Portfolio 536)

The Investment Credit and Cost Segregation (Portfolio 583)

Lobbying and Political Expenditures (Portfolio 613)

Loss Deductions (Portfolio 527)

The Mark-To-Market Rules of Section 475 (Portfolio 543)

Net Operating Losses — Concepts and Computations (Portfolio 539)

Net Operating Losses and Other Tax Attributes — Sections 381, 382, 383, 384, and 269 (Portfolio 780)

Noncorporate Alternative Minimum Tax (Portfolio 587)

Passive Loss Rules (Portfolio 549)

Real Estate Transactions by Tax-Exempt Entities (Portfolio 480)

Related Party Transactions (Portfolio 564)

Research and Development Expenditures (Portfolio 556)

Scholarships and Educational Expenses (Portfolio 517)

Section 199: Deduction Relating to Income Attributable to Domestic Production Activities (Portfolio 510)

Start-Up Expenditures (Portfolio 534)

State, Local, and Federal Taxes (Portfolio 525)

Tax Aspects of Franchising (Portfolio 559)

Tax Aspects of Restructuring Financially Troubled Businesses (Portfolio 541)

Tax Aspects of Settlements and Judgments (Portfolio 522)

Tax Credits: Concepts and Calculation (Portfolio 506)

Tax Incentives for Economically Distressed Areas (Portfolio 597)

Tax Planning for the Development and Licensing of Copyrights, Computer Software, Trademarks and Franchises (Portfolio 558)

Tax Planning for the Development and Licensing of Patents and Know-How (Portfolio 557)

Taxation of Equity Derivatives (Portfolio 188)

Time Value of Money: OID and Imputed Interest (Portfolio 535)

Trade Associations (Portfolio 614)

Trade or Business Expenses and For-Profit Activity Deductions (Portfolio 505)

Transactions Stock, Securities and Other Financial Instruments (Portfolio 184)

Travel and Transportation Expenses — Deduction and Recordkeeping Requirements (Portfolio 519)

Income Tax Accounting

Accounting for Long-Term Contracts (Portfolio 575)

Accounting Methods — Adoption and Changes (Portfolio 572)

Accounting Methods — General Principles (Portfolio 570)

Accounting Periods (Portfolio 574)

Inventories: General Principles; LIFO Method (Portfolio 578)

Reporting Farm Income (Portfolio 608)

Section 482 Allocations: General Principles the Code and Regulations (Portfolio 551)

Section 482 Allocations: Judicial Decisions and IRS Practice (Portfolio 553)

Section 482 Allocations: Specific Allocation Methods and Rules the Code and Regulations (Portfolio 552)

Uniform Capitalization Rules: Inventory; Self-Constructed Assets; Real Estate (Portfolio 576)

Uniform Capitalization Rules: Special Topics; Method Change Rules (Portfolio 577)

Natural Resources

Mineral Properties — Exploration, Acquisition, Development and Disposition (Portfolio 601)

Mineral Properties Other Than Gas and Oil — Operation (Portfolio 603)

Oil and Gas Transactions (Portfolio 605)

Timber Transactions (Portfolio 610)  

Procedure and Administration

Audit Procedures for Pass-Through Entities (Portfolio 624)

Civil Tax Penalties (Portfolio 634)

Compelled Production of Documents and Testimony Tax Examinations (Portfolio 633)

Discharge of Indebtedness, Bankruptcy and Insolvency (Portfolio 540)

Federal Tax Collection Procedure — Defensive Measures (Portfolio 638)

Federal Tax Collection Procedure — Liens, Levies, Suits and Third Party Liability (Portfolio 637)

Innocent Spouse Relief (Portfolio 645)

IRS National Office Procedures — Rulings, Closing Agreements (Portfolio 621)

IRS Procedures: Examinations and Appeals (Portfolio 623)

Limitations Periods, Interest on Underpayments and Overpayments, and Mitigation (Portfolio 627)

Obtaining Information from the Government — Disclosure Statutes (Portfolio 625)

Practice Before the IRS; Attorney's Fees Tax Proceedings (Portfolio 620)

Refund Litigation (Portfolio 631)

Responsible Person and Lender Liability for Trust Fund Taxes — Sections 6672 and 3505 (Portfolio 639)

Tax Court Litigation (Portfolio 630)

Tax Crimes (Portfolio 636)

Transferee Liability (Portfolio 628)

U.S. Federal Tax Research (Portfolio 100)

Real Estate

Capital Assets (Portfolio 561)

Cooperative and Condominium Apartments (Portfolio 596)

Depreciation Recapture — Sections 1245 and 1250 (Portfolio 563)

Depreciation: MACRS and ACRS (Portfolio 531)

Home Office, Vacation Home, and Home Rental Deductions (Portfolio 547)

Installment Sales (Portfolio 565)

Interest Expense Deductions (Portfolio 536)

Involuntary Conversions (Portfolio 568)

Passive Loss Rules (Portfolio 549)

Real Estate Investment Trusts (Portfolio 742)

Real Estate Leases (Portfolio 593)

Real Estate Mortgages (Portfolio 592)

Rehabilitation Tax Credit and Low-Income Housing Tax Credit (Portfolio 584)

REMICs, FASITs and Other Mortgage-Backed Securities (Portfolio 741)

Structuring Real Estate Joint Ventures with Private REITs (Portfolio 743)

Tax Implications of Home Ownership (Portfolio 594)

Taxation of Real Estate Transactions — An Overview (Portfolio 590)  

Taxfree Exchanges Under Section 1031 (Portfolio 567)

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.
Alden J. Bianchi
Alden J. Bianchi, B.S., Worcester Polytechnic Institute (1974); J.D., Suffolk Law School (1978); LL.M., Georgetown Law Center (1979); LL.M. (tax), Boston University School of Law (1984); Employee Benefits Committee of the American Bar Association Tax Section; Massachusetts Bar (1978), Illinois and District of Columbia Bars (1979).
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.
A. Thomas Brisendine
A. Thomas Brisendine, former Director of Employee Benefits Tax, Washington National Tax Office, Deloitte Tax LLP; B.A., J.D., Emory University.
Bruce A. Cohen
Bruce A. Cohen, B.A., Case Western Reserve University (1984) (Phi Beta Kappa, summa cum laude); J.D., Columbia University (1987); Associate International Tax Counsel and Attorney Advisor, Office of Internal Tax Counsel, Department of the Treasury, 1995-1997; Partner, Baker & McKenzie LLP, 2001-2007; Harlan Fiske Stone Scholar; member, Internal Fiscal Association; member, State Bar of California, District of Columbia Bar, Illinois State Bar Association, Tax Court Bar, American Bar Association Section on Taxation.
Bobby L. Dexter
Bobby Dexter, who is in the Washington office of Hopkins & Sutter, secured his B.A. degree magna cum laude from Yale University in 1989 and his J.D. in 1992 from Harvard Law School, where he was a member of the Harvard Law Review.
Beth J. Dickstein
Beth J. Dickstein, B.S., University of Illinois (1985, with highest honors); J.D., University of Pennsylvania Law School (1988, cum laude); Certified Public Accountant; member of the Tax Section of the American Bar Association.
David S. Dunkle
David S. Dunkle, B.A., Virginia Military Institute (Honors in English 1966); J.D., University of North Carolina Law School (member of Law Review 1969); LL.M. (Taxation) Georgetown Law Center (1970); member Alabama State Bar, North Carolina State Bar, American Bar Association (Section of Taxation); contributor to The Journal of Taxation, TAXES, Law Office Economics and Management, The North Carolina Bar Association BAR NOTES, and The North Carolina Law Review; author of treatise: Guide to Pension and Profit Sharing Plans, Shepard's/McGraw–Hill, 1984.
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.
Charles E. Falk
Charles Edward Falk, B.A. (in economics), University of Kansas (1970); M.S. (in accounting), The University of Virginia (1976); J.D., Washington and Lee School of Law (1979); LL.M. (in taxation), New York University School of Law (1981); LL.M. in Corporation Law (Bankruptcy and Securities Laws), New York University School of Law (1991); Principal, Mortenson and Associates, Cranford, N.J.; member, New Jersey and Virginia Bars; Certified Public Accountant, New Jersey and Virginia; author, Tax Management Portfolio, Tax Planning for the Development and Licensing of Patents and Know–How, No. 557.
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.
Anjanette T. Frias
Anjanette T. Frias, B.A. (cum laude), Creighton University (1993); J.D., Emory University School of Law (1996); member, Tennessee Bar Association (1996-2002); co-author, “Consolidated Return Election Offers Tax Advantages—With Complexity,” Tax Strategies (Sept. 2001); Ernst & Young, LLP (1996-2001); Responder, Mergers & Acquisitions Segment, Ernst & Young's Online Tax Advisor (2001-2003).
Carl Goldfield
Carl Goldfield, B.A., Northwestern University (1972); J.D., State University of New York at Buffalo (1975); LL.M. Taxation, Georgetown University Law Center (1981); member, Connecticut, New York, and District of Columbia Bars.
Carlos Gonzalez-Padro
Carlos Gonzalez-Padro, B.B.A. with a major in accounting, University of Puerto Rico (1991); J.D., University of Puerto Rico (1994); LLM in Taxation with an Employee Benefits Certificate, Georgetown University Law Center (2001). Certified Public Accountant; Member, Georgia, Puerto Rico, and Washington, DC Bar Associations; Member of the American Bar Association Section of Taxation; advisor to the U.S. Treasury Department and the IRS on Puerto Rico plan initiatives; frequent lecturer and author of various articles on employee benefits in Puerto Rico.
Clifford R. Gross
Clifford R. Gross, J.D., The University of Chicago Law School (member of Law Review); B.S., Yale College; member, District of Columbia Bar and New York State Bar; formerly law clerk to Chief Judge Arthur L. Nims III, U.S. Tax Court.
Barry Herzog
Barry Herzog, B.A., Yeshiva University (1987); J.D., Columbia University (1991); member, New York State Bar Association, Committee on Corporations; member, American Bar Association, Section of Taxation; member, New York State Bar; co-author, Tax Management Portfolio No. 561, Capital Assets.
David A. Hildebrandt
David A. Hildebrandt, B.S., Brigham Young University (1967); J.D., Order of the Coif, University of Wisconsin (1970); note and comment editor, Wisconsin Law Review (1970); member, American Bar Association Section of Taxation, District of Columbia Bar, State Bar of Wisconsin, U.S. Supreme Court; Certified Public Accountant, Wisconsin (1974).
Bruce I. Hochman
Bruce I. Hochman, B.A., University of Toronto and University of California at Los Angeles (1949); J.D., University of California at Los Angeles (1952); Graduate Certificate in Taxation, University of Southern California (1957). Assistant U.S. Attorney, Southern District of California, Tax Division (1953–1956). Hearing Officer, Department of Justice (195801968). Member: American Bar Association, State Bar of California. Fellow, American College of Trial Lawyers. Certified specialist, Criminal and Taxation Law, California Board of Legal Specialization. Principal – Hochman, Salkin and DeRoy, P.C., Beverly Hills, California, a firm specializing in federal and state taxation, corporation law and civil, criminal and tax litigation.
Carl M. Jenks
Carl M. Jenks, J. D. Harvard Law School (1980); Ph.D. Duke University (1979), M.A. Duke University (1973); B.A. Carleton College (1967).
Cheryl Kemp
Cheryl Kemp, B.S., University of Utah (1976); J.D., University of Denver (1982); LL.M. in Taxation, New York University (1987), licensed Certified Public Accountant in State of New York.
David I. Kempler
David I. Kempler, J.D., 1966, University of Connecticut; LL.M., 1967, The George Washington University Law School, taxation; B.S., 1963University of Pennsylvania. Mr. Kempler is admitted to Connecticut, District of Columbia and the United States Supreme Court. He focuses his practice on corporate tax, business planning and not-for-profit (especially in the health care area) tax matters. He advises clients on a broad range of tax issues involving mergers and acquisitions, closely held entities, joint ventures and planning for health care entities. David is editor of the Corporate Tax and Business Planning Review and has written many articles in the tax area. He is a frequent speaker at tax conferences and is a member of the Corporate Relationships and Exempt Organizations Committee of the American Bar Association Section of Taxation. In 2006, he was selected by his peers for inclusion in The Best Lawyers in America. He is affiliated with the District of Columbia Bar, Federal Bar Association and the American Bar Association.
David E. Kenty
David E. Kenty, College of Wooster (B.A. 1967), Harvard Law School (J.D. 1970).
Barbara L. Kirschten
Barbara L. Kirschten, B.A., University of Pennsylvania (summa cum laude); Honours B.A., Cambridge University; Ph.D., M.A., Harvard University; J.D., Northwestern University; member, New York and District of Columbia Bars; former member, Steering Committee District of Columbia Bar Association Taxation Section and former Chair, Exempt Organizations Committee; Co-Chair, Subcommittee on Museums of Other Cultural Organizations, Exempt Organizations Committee, ABA Section of Taxation; author, The Nonprofit Corporation Forms Handbook; co-author, Federal and State Taxation of Exempt Organizations.
Brian D. Lepard
Brian D. Lepard is Associate Professor of Law at the University of Nebraska College of Law, where he has taught the basic course on taxation and courses on the international aspects of U.S. income taxation, the corporate tax, tax policy and business planning. He has published an article on the arm's length standard and is the principal co-author of BNA's Health Law & Business Portfolio No. 2000, Unrelated Business Income Tax Issues in Health Care (1996). Before becoming a professor of law he worked for six years as an associate at the Philadelphia law firm of Dechert Price & Rhoads, where he practiced tax law with an emphasis on the international aspects of U.S. income taxation and the taxation of exempt organizations.
Anne E. Moran
Anne E. Moran, Partner, Steptoe & Johnson, LLP; B.A., Wellesley College; J.D., Harvard Law School; formerly Tax Counsel, United States Senate Committee on Finance; former member of the ERISA Advisory Council for the United States Department of Labor; member, American Bar Association, Section of Taxation; member, American Bar Association, Joint Committee on Employee Benefits (former chair); member, District of Columbia Bar, Tax Section, Committee on Employee Benefits (former chair) and Steering Committee (former member); member, American College of Employee Benefits Counsel (former board member).
Andrew W. Needham
Andrew W. Needham, J.D., Georgetown University Law Center; LL.M. (Taxation), Georgetown University Law Center; M.B.A., The Wharton School; B.A., University of Arizona; Member, Executive Committee, Tax Section of New York State Bar Association, American Bar Association, United States Tax Court.
Annette Nellen
Annette Nellen (B.S., CSU, Northridge; MBA, Pepperdine University; J.D. Loyola Law School) is a Professor of Accounting & Taxation in the College of Business at San José State University, and a Fellow with the New America Foundation.
Caroline H. Ngo
Caroline H. Ngo, B.S., University of Virginia (2002); J.D., Cornell Law School (2005); Associate, McDermott Will & Emery LLP (2005-present); member, New York and District of Columbia Bars.
Carolyn M. Osteen
Carolyn M. Osteen of Ropes & Gray, Boston; Wellesley College; Duke University Law School (LL.B. 1966) (LL.M. 1970).
Dennis L. Perez
Dennis L. Perez, A.B., San Diego State University (1978); J.D., University of California at Los Angeles (1982). Trial Attorney, District Counsel, Internal Revenue Service (1982–1986). Member: American Bar Association, State Bar of California. Principal – Hochman, Salkin and DeRoy, P.C., Beverly Hills, California.
Barnet Phillips
Barnet Phillips, IV, Partner, Skadden, Arps, Slate, Meagher & Flom L.L.P., New York, New York; B.A., Yale University 1970; J.D., Fordham University 1973; LL.M., New York University 1977.
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).
David W. Powell
David W. Powell, B.B.A., cum laude, Southern Methodist University (1979); J.D., University of Texas School of Law (1982); member: Tax section of the American Bar Association, District of Columbia Bar, New York State Bar, State Bar of Texas, Louisiana State Bar; Certified Public Accountant, Louisiana (1983).
David L. Raish
David L. Raish, B.A., Yale University (1969); J.D., Harvard Law School (1973); member, Massachusetts and District of Columbia Bars, and the Tax Sections of the American Bar Association and Boston Bar Association.
Charles P. Rettig
Charles P. Rettig, B.A., University of California at Los Angeles (1978); J.D., Pepperdine University (1981); LL.M., New York University (1982). Member: American Bar Association, State Bar of California, State Bar of Arizona. Principal – Hochman, Salkin and DeRoy, P.C., Beverly Hills, California.
Candace A. Ridgway
Candace A. Ridgway, B.A. (cum laude), University of Connecticut; M.B.A., Arizona State University; J.D. (magna cum laude), Cornell Law School; LL.M. (Taxation, with distinction), Georgetown University Law Center; member, District of Columbia Bar; member, New York State Bar; member, American Bar Association, Tax Section, Corporate Tax Committee.
Bruce S. Schaeffer
Bruce S. Schaeffer, Master of Laws (Taxation), New York University School of Law, 1976; J.D., Brooklyn Law School, 1975. Mr. Schaeffer is an attorney in private practice with offices in New York, N.Y. He concentrates his practice in the areas of estate planning, taxation, franchising, and securities fraud. Mr. Schaeffer is also president of Franchise Valuations Limited and is a member of the Institute of Business Appraisers.
David M. Schizer
David M. Schizer is the Dean and Lucy G. Moses Professor of Law at Columbia Law School, where he teaches courses on federal income taxation, the taxation of financial instruments, corporate tax, and the economics of transactions. His publications include: “Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities,” 56 National Tax J. 167 (Mar. 2003) (with William Gentry); “Understanding Venture Capital Structure: A Tax Explanation for Convertible Preferred Stock,” 116 Harv. L. Rev. 874 (2003) (with Ronald Gilson); “Reducing the Tax Cost of Indexed Options,” 96 Tax Notes 1375 (9/2/02); “Frictions as a Constraint on Tax Planning,” 102 Colum. L. Rev. 1312 (2001); “Tax Constraints on Indexed Options,” 149 U. Pa. L. Rev. 1941 (2001); “Sticks and Snakes: Derivatives and Curtailing Aggressive Tax Planning,” 73 S. Cal. L. Rev. 1339 (2000); “Executives and Hedging: The Fragile Legal Foundation of Incentive Compatibility,” 100 Colum. L. Rev. 440 (2000); and “Realization as Subsidy,” 73 N.Y.U. L. Rev. 1549 (1998). Dean Schizer has also written several reports for the New York State Bar Association, where he serves on the executive committee and as co-chair of the Committee on Financial Institutions. Dean Schizer is also a member of the Tax Club and the Tax Forum. He served in the tax department at Davis Polk & Wardwell from 1995-98, and clerked for Justice Ruth Bader Ginsburg during the U.S. Supreme Court's October 1994 term. He is a graduate of Yale College and Yale Law School.
Daniel J. Schwartz
Daniel J. Schwartz, University of Missouri at Columbia (A.B. 1974 cum laude); University of Missouri at Kansas City (J.D. 1977); Member of the Bar Association of Metropolitan St. Louis, the Missouri Bar, and the American Bar Association Section of Taxation, Committee on Employee Benefits.
David H. Shapiro
David H. Shapiro, A.B., cum laude, Princeton University (1992); J.D., University of Virginia School of Law (1995); LL.M. (Taxation), New York University School of Law (1997). Editor, Virginia Tax Review (1994-95); Graduate Editor, Tax Law Review (1996-97). Adjunct Professor of Law, Georgetown University Law Center. Member: New York State Bar, District of Columbia Bar, American Bar Association (Tax Section) and District of Columbia Bar Association (Tax Section).
Daniel N. Shaviro
Daniel N. Shaviro, A.B., Princeton University (1978); J.D., Yale Law School (1981); member, District of Columbia Bar; author of various books including When Rules Change: A Political and Economic Analysis of Retroactivity and Transition Relief and Making Sense of Social Security Reform; contributor of articles to various journals including Tax Law Review, Virginia Tax Review, TAXES, Harvard Law Review, University of Chicago Law Review, and Michigan Law Review; Caplin & Drysdale, Washington D.C. (1981–84); Legislation Attorney, Joint Committee on Taxation (1984–87); Assistant Professor and then Professor of Law at University of Chicago Law School (1987-1995); Professor of Law at NYU Law School since 1995.
Christopher G. Stoneman
Christopher G. Stoneman, B.A. (law), Cambridge University (1949); LL.B., University of Virginia (1957); M.A., New York University (1989); member, New York and Vermont Bars; lecturer, Vermont Law School (1986–1995); fellow, American College of Trusts and Estates Counsel; author of several Portfolios in the estate planning field.
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.
Charles B. Temkin
Charles B. Temkin, Esq., B.A., Columbia University, summa cum laude (1969); J.D., Harvard University, magna cum laude (1972). Attorney advisor, U.S. Dept. of the Treasury, Office of Tax Legislative Counsel (1974-1976). Director, Deloitte Tax LLP; member, American Bar Association Section of Taxation, National Association of Real Estate Investment Trusts; D.C. Bar Taxation Section, member, Steering Committee (1989-1994), Vice-Chair and then Chair, Pass-Through Entities and Real Estate Committee (1996-2001).
Dennis J. Tingey
Dennis L. Tingey, B.S. Arizona State University, M.S.T., Arizona State University, J.D. Arizona State University College of Law; member American Bar Association, Tax Section; member State Bar of Arizona; member, American Institute of Certified Public Accountants.
Barry A. Tovig
Barry A. Tovig, B.S., magna cum laude, Montclair State University; member, AICPA – Chair, Tax Accounting Technical Resource Panel; member, D.C. Institute of CPAs; formerly with Internal Revenue Service as Tax Law Specialist, Office of Chief Counsel, Corporation Tax (1981–1986) and Internal Revenue.
Christine M. Turgeon
Christine M. Turgeon, B.B.A., Baylor University; B.S. in Taxation, American University; partner, Washington National Tax Services office of PricewaterhouseCoopers LLP; formerly of Office of Tax Legislative Counsel, U.S. Department of the Treasury (1998-2002), served as Senior Tax Law Specialist specializing in accounting methods and inventories; member, American Institute of Certified Public Accountants Technical Resource Panel on Accounting Methods. 
David A. Weintraub
David A. Weintraub, B.S.,  Accounting, cum laude, State University of New York at Buffalo (1976); M.B.A., State University of New York at Buffalo (1977), J.D., magna cum laude, Albany Law School of Union University (1993); L.L.M. in Taxation, New York University (1994); Associate, Roberts & Holland LLP, Washington, District of Columbia; member, New York, District of Columbia, and U.S. Tax Court bars, editor, Albany Law Review, 1991-1992, co-author, articles on real estate taxation, including the Journal of Taxation and BNA publications. 
Bill C. Wilson
Bill C. Wilson, Partner, Executive Compensation Tax Services, Deloitte & Touche LLP; CPA; B.S., Cum Laude, University of Southern California. From June, 2002, a retired partner and a consultant to Deloitte & Touche.
Cindy Lynn Wofford
Cindy Lynn Wofford is a principal in the law firm of Ravdin & Wofford. Ms. Wofford has practiced tax and estate planning for 20 years and domestic relations for 10 years. Prior to joining Ravdin & Wofford, Ms. Wofford was with the National Office of Chief Counsel, IRS, Tax Litigation Division, and in private practice with law firms in Dallas and Houston. A graduate of the University of Texas School of Law, Ms. Wofford received her master of laws degree in taxation from Southern Methodist University School of Law.