Tax Practice Series + Tax Prep Guide

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, increase the value you bring to your clients, and expand your practice.




The Tax Practice Series includes 275 chapters of in-depth analysis written by leading federal tax authorities and covering virtually every taxation topic — including Gross Income, Deduction, S Corporations, Exempt Organizations, and Foreign Taxation. Research questions and spot the issues across a broad spectrum of taxation.


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

Try Tax Practice Series and Tax Prep Guide now


Fast Answers: Federal Tax contains more than 3,000 answers to the most common tax questions in an easy-to-use question and answer format with in-depth, practical guidance and best practices on a wide range of topics. This includes Individual Tax, C Corporations, S Corporations, International Tax, Tax Exempt Organizations, and more.


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)
News & Commentary
  • Weekly Report — a weekly source for information on legislative, regulatory, judicial, and policy developments from the Treasury Department, Internal Revenue Service, the courts, and Congress. The Report also provides articles on new and emerging areas of taxation.
  • IRS Practice Adviser Report (optional) — a 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).
Primary Sources
  • 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
In-depth Analysis  


  • 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)


  • 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)


  • 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)  


  • 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)  


  • 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)  


  • 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)  


  • 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) 


  • 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)  


  • 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)  


  • 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)  


  • 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 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)


Expert Analysis
More than 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


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 of 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

Special Counsel 
Willkie Farr & Gallagher LLP 
Peter J. Allman is Special Counsel in the Executive Compensation and Employee Benefits Department of Willkie Farr & Gallagher LLP in New York. Peter’s practice involves advising public and private companies in all aspects of their employee benefit programs, including matters relating to the design, implementation, and administration of qualified and non-qualified retirement and deferred compensation arrangements. Peter also regularly advises clients on issues involving welfare benefit programs, including COBRA, cafeteria plans, and health care reform. Peter has significant experience in employee benefit matters involving corporate acquisitions and divestitures, and in executive employment, severance, and change-of-control agreements. Peter also has extensive experience in a number of complex Chapter 11 business restructurings with respect to matters involving underfunded pension and welfare benefit plans and multi-employer withdrawal liability. He regularly represents clients in employee benefit plan matters before the Department of Labor, Internal Revenue Service, and Pension Benefit Guaranty Corporation. Bloomberg BNA Portfolios and publications:392 T.M., Withholding, Social Security and Unemployment Taxes on Compensation (author)     

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  

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

Buchanan, Ingersoll & Rooney PC 
James W. Forsyth works primarily with business and corporate tax matters and the taxation of pass-through entities. He represents publicly and privately held enterprises in analyzing the federal, state and local income tax consequences of corporate transactions, including corporate reorganizations, divisions, debt restructurings, joint ventures and other business transactions. Jim devotes a significant amount of his practice to resolving taxpayer disputes with the Internal Revenue Service and with the Pennsylvania Department of Revenue. Jim is a member of the Bloomberg BNA Corporate Taxation Advisory Board. In addition to being named a “Top Rated Lawyer in Taxation,” Jim has garnered an AV® Preeminent distinction, the highest available mark for professional excellence from Martindale-Hubbell’s Peer Review Ratings. Also, Jim was recognized in Pittsburgh's Top Rated Lawyers (2012 edition) for Business, Corporate and Taxation law by The Legal Intelligencer. Jim is a published author and a frequent speaker at various tax seminars on a number of subjects. In addition, he is a certified public accountant. Jim earned his LL.M. from the University of Florida in Taxation. He received his J.D. from West Virginia University graduating Order of the Coif in 1986 and his Bachelor of Science from West Liberty State College in 1983.Bloomberg BNA Portfolios and publications:765 T.M., Stock Rights and Stock Dividends — Sections 305 and 306 (co-author) 

Carla Neeley Freitag

Of Counsel 
Nolan & Auerbach, P.A 
Carla Neeley Freitag, Esq.'s focus is on several areas of tax law, including Federal taxation, estate planning, probate & trust administration, exempt organizations, and tax whistleblower law. Carla also serves as a consultant and author for Bloomberg BNA's Tax Management, Inc. She wrote or co-wrote several Tax Management Portfolios and numerous chapters in Tax Practice Series. Most recently, Carla was a member of Amari & Theriac PA, a small law firm in Cocoa, Florida. There she represented many estate planning clients, preparing living trusts, irrevocable life insurance trusts, asset protection trusts, and charitable remainder trusts. She also filed exemption applications for new nonprofits and participated in several complex acquisitions involving the partnership tax laws.Carla was also a law professor at Southern Methodist University College of Law in Dallas, Texas. She taught courses as diverse as the introductory estates and trusts class and the exempt organizations class in the graduate tax program. Carla also taught for one year at Southern Illinois University in Carbondale, Illinois. There her courses included wills and trusts, income taxation of estates and trusts, and partnership and corporate tax law.After graduating from law school, Carla worked at the law firm of King & Spalding in Atlanta, Georgia. While at King & Spalding, she was a member of the corporate and tax groups.Carla obtained her LL.M. in Taxation from the University of Miami School of Law and her J.D with high honors from the University of Florida College of Law. She received a Bachelor of Art's degree from Duke University where she graduated magna cum laude in 1974. Bloomberg BNA Portfolios and publications:863 T.M., Charitable Contributions: Income Tax Aspects (co-author)521 T.M., Charitable Contributions: Income Tax Aspects (co-author)462 T.M., Unrelated Business Income Tax (author)465 T.M., Debt-Financed Income (Section 514) (author)517 T.M., Scholarships and Educational Expenses (co-author)744 T.M., Taxation of Cooperatives and Their Patrons (author)607 T.M., Farm and Ranch Expenses and Credits (author)539 T.M., Net Operating Losses — Concepts and Computations (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

Lord LLP 
Michael Kushner is a partner in the New York office of Locke Lord LLP. He has extensive experience advising corporate and other business clients on a wide range of domestic and cross-border corporate, tax, transactional and compensation matters, including mergers and acquisitions for both private and public companies, cross border transactions including corporate inversions, domestic and international taxation, joint ventures, strategic alliances, securities, debt and equity finance, fund formation, capital markets, private equity, employee benefits and executive compensation. His inter-disciplinary approach and broad range of transactional experience enables him to take a holistic approach to counseling clients, advising on the impact of transactions on all aspects of a client's domestic and overseas business operations. He is a member of the Firm's corporate, tax, mergers and acquisitions, employee benefits and executive compensation, capital markets, international, private equity and Asia practice groups. Mr. Kushner's clients include public and private companies, tax-exempt organizations and governmental entities. He advises companies with multinational operations with respect to transactions involving entities in the United States, United Kingdom, European Union, Japan, China, Latin America and the Middle East. He has advised extensively on cross-border investment and transactions between the United States and China. Mr. Kushner has recognized experience in compensation and employee benefits matters, including ERISA, executive compensation, deferred compensation, funded and unfunded pension and health and welfare benefit plans, plan design and compliance, benefits aspects of domestic and cross-border mergers and acquisitions, pension investment, private equity compensation, ERISA fiduciary issues, domestic and international compensation, stock, stock option and other equity and incentive based compensation arrangements, compensation for expatriate employees and executives and corporate governance. 

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


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.