Visiting Professor
University of Florida Levin College of Law
P.O. Box 117625
Gainesville, FL 32611-7625
United States
email address
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Warren Distinguished Professor of Law
University of San Diego School of Law
5998 Alcala Park
San Diego, CA 92110-2492
United States
619-260-7717 (Phone)
619-260-2218 (Fax)
email address
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Burke, Karen C.'s
Scholarly Papers
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5,938 |
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Citations
3 |
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1.
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Burke, Karen C.
University of San Diego School of Law
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20 Feb 08
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Last Revised:
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03 May 08
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878
(11,357)
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countryside, economic substance, tax avoidance, partnership, securities
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2.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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19 Jun 08
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Last Revised:
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03 Aug 09
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707
(15,757)
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economic substance, contingent liabilities, partnership, Cemco, Kornman, Stobie Creek, Jade, Sala, Klamath, retroactive, options, abuse, tax shelter, professional responsibility
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3.
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Fuzzy Math and Carried Interests: Making Two and Twenty Equal 710
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Burke, Karen C.
University of San Diego School of Law
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Posted:
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08 Apr 09
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Last Revised:
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27 May 10
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404
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Burke, Karen C.
University of San Diego School of Law
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21 May 10
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Last Revised:
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27 May 10
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107
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partnership, profits interest, carried interest
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Burke, Karen C.
University of San Diego School of Law
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08 Apr 09
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Last Revised:
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07 May 10
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297
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carried interests, 710, H.R. 6275, H.R. 1935, H.R. 4213, deferred compensation, profits interest, compensatory partnership options, 83, 409A, 457A, distributions, hot assets, sales of partnership interests
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4.
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Burke, Karen C.
University of San Diego School of Law
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16 Jul 09
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Last Revised:
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24 Feb 10
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306
(47,096)
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carried interests, proposed 710, H.R. 1935, deferred compensation, option equivalence, qualified capital exception, DRIP treatment, joint-tax perspective, 83 election
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5.
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Burke, Karen C.
University of San Diego School of Law
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28 Jul 08
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Last Revised:
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25 Mar 09
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255
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Corporate tax, Rangel, McCain, Obama, capital gains, dividends, integration, revenue, distributional, competitiveness, value added tax, economic distortions, expensing, territorial
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6.
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Collapsible Real Estate Partnership Proposal
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Burke, Karen C.
University of San Diego School of Law
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Posted:
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01 Apr 08
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Last Revised:
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29 Dec 09
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248
(59,782)
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Burke, Karen C.
University of San Diego School of Law
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33
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tax reform,real estate partnerships
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Burke, Karen C.
University of San Diego School of Law
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01 Apr 08
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Last Revised:
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29 Dec 09
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215
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partnership, real estate, distribution, Countryside, basis, economic substance
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7.
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Burke, Karen C.
University of San Diego School of Law
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13 Jan 13
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Last Revised:
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28 Feb 13
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246
(60,290)
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business tax reform, partnerships, capital gains, dividends, S corporations, compensation
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8.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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08 Aug 08
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Last Revised:
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28 Sep 09
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174
(85,593)
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tax shelter, economic substance, Stobie Creek, penalties, partnership, retroactivity, liabilities, contingent
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9.
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Burke, Karen C.
University of San Diego School of Law
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19 Apr 04
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Last Revised:
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19 Aug 08
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161
(91,894)
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partnership, nonrecourse, liability, Tufts, guarantee, LLC, limited liability, exculpatory, allocations
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10.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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| Posted: |
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02 Jun 09
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Last Revised:
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29 Jul 09
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159
(92,960)
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tax shelter, COBRA, Son-of-BOSS, arbitration, jurisdiction, fraud, professional responsibility, fee sharing, stock warrants, Carlisle, Curtis, Andersen, Bricolage, Clearmeadow, Tigers Eye, tax shelter promoter
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11.
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Burke, Karen C.
University of San Diego School of Law
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| Posted: |
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18 Jan 08
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Last Revised:
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14 Aug 08
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154
(95,720)
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partnership, tax, LLC, liability, Hubert
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12.
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More on Collapsible Real Estate Partnerships
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Show Abstracts |
Hide Abstracts |
Versions (2)
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hide multiple versions |
Export Bibliographic Info |
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Burke, Karen C.
University of San Diego School of Law
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Posted:
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19 Sep 08
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Last Revised:
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10 Dec 08
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149
(98,598)
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Burke, Karen C.
University of San Diego School of Law
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16 Nov 08
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Last Revised:
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10 Dec 08
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92
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Burke, Karen C.
University of San Diego School of Law
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57
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partnership, real estate, capital gain, sale of interest, redemption, basis adjustment, 751, 1(h)
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13.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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141
(103,380)
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estate tax, corporate tax, dividends, budget, distributional effects, Bush tax cuts
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14.
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Burke, Karen C.
University of San Diego School of Law
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138
(105,337)
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carried interests, proposed 710, H.R. 1935, deferred compensation, profits interest, 83, 409A, 457A, qualified capital exception, ARSA options, DRIP treatment, joint-tax advantage, liquidation value
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15.
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Burke, Karen C.
University of San Diego School of Law
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| Posted: |
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20 Aug 09
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Last Revised:
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23 Feb 10
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128
(112,093)
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1
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carried interests, 710, H.R. 1935, deferred compensation, management fee conversions, profits interests, section 707(a)(2)(A), section 83, guaranteed payments
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16.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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| Posted: |
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29 Aug 01
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Last Revised:
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23 Aug 08
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124
(115,097)
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social security, privatization, investment, administrative, women, minorities, low income, budget
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17.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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121
(117,373)
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tax policy, employee benefits
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18.
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Burke, Karen C.
University of San Diego School of Law
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115
(122,167)
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partnership, 751, 734, 704(c), hot asset sale, Notice 2006-14, ordinary income, collapsible, basis adjustments, remedial allocations
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19.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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105
(130,739)
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estate tax, repeal, grass roots, polls, tax policy, political science
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20.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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104
(131,681)
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21.
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Burke, Karen C.
University of San Diego School of Law
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101
(134,349)
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Castle Harbour, tax shelter, substantiality, 704(c), 704(b), abuse, partnership, partners' interest, reallocation
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22.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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97
(138,149)
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partnership, limited, family, FLP, estate tax, gift tax, valuation, discount, marketability, control, retained interest, transfer tax
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23.
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Burke, Karen C.
University of San Diego School of Law
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| Posted: |
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19 Sep 03
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Last Revised:
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16 Aug 08
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95
(140,082)
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partnership, options, services, capital shift, compensatory, noncompensatory
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24.
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Burke, Karen C.
University of San Diego School of Law
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14 Mar 01
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Last Revised:
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16 Aug 08
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88
(147,388)
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partnership, basis adjustments, 704(c), intangibles, remedial
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25.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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81
(155,267)
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Partnership, Partner, Allocations, Equity, Culbertson, Castle Harbour, Classification, Business Purpose
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26.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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70
(169,475)
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pensions, social security, individual accounts, women, administrative, investment risk, default, 401(k), annuity
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27.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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| Posted: |
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03 Apr 03
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Last Revised:
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14 Aug 08
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69
(170,844)
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estate tax, repeal, carryover basis, budget, distributional, Bush tax cuts
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28.
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Burke, Karen C.
University of San Diego School of Law
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68
(172,215)
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partnership, 704(c), 751, hot assets, ordinary income, basis adjustments, disproportionate, Notice 2006-14, collapsible
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29.
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Burke, Karen C.
University of San Diego School of Law
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| Posted: |
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27 Jul 05
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Last Revised:
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14 Aug 08
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59
(185,488)
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Black & Decker, liability, contingent, tax shelter, purposive, statutory interpretation, Coltec
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30.
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Burke, Karen C.
University of San Diego School of Law
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| Posted: |
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14 Apr 06
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Last Revised:
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14 Aug 08
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55
(192,019)
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1
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Black & Decker, liability, contingent, textualism, literalism, statutory interpretation, economic substance, tax shelter
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31.
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Burke, Karen C.
University of San Diego School of Law
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| Posted: |
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22 Apr 05
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Last Revised:
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14 Aug 08
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55
(192,019)
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Hendler, liability, contingent, corporate, assumption, nonrecognition, tax shelter, Black & Decker, Coltec
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32.
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Burke, Karen C.
University of San Diego School of Law
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| Posted: |
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30 Dec 05
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Last Revised:
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14 Aug 08
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52
(197,139)
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partnership, basis adjustments, 734, 743, tax shelter, loss duplication, inside basis, partial liquidation
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33.
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Burke, Karen C.
University of San Diego School of Law
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| Posted: |
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28 Jan 05
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Last Revised:
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14 Aug 08
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52
(197,139)
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Black & Decker, economic substance, liabilities, contingent, tax shelter, statutory interpretation, literalism
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34.
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Burke, Karen C.
University of San Diego School of Law
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49
(202,386)
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liabilities, nonrecourse, corporate, 357, 368, 362, assumption, tax shelter, stock basis
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35.
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Burke, Karen C.
University of San Diego School of Law
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| Posted: |
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21 Dec 07
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Last Revised:
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14 Aug 08
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45
(209,910)
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partnership, hot assets, 751, 704(c), allocations, Notice 2006-14
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36.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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33
(235,728)
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37.
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Burke, Karen C.
University of San Diego School of Law McCouch, Grayson M. P.
University of Florida Levin College of Law
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| Posted: |
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11 Aug 11
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Last Revised:
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25 Aug 11
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31
(240,772)
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partnership, member, economic substance, check-the-box, Castle Harbour, Culbertson
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38.
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Burke, Karen C.
University of San Diego School of Law
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| Posted: |
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15 May 00
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Last Revised:
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16 Aug 08
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21
(271,910)
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1
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partnership, remedial allocations, partial liquidation, basis adjustments
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Records 1 -
38
of 38 matches
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