Martin J. McMahon, Jr.

University of Florida - Levin College of Law

James J. Freeland Eminent Scholar in Taxation and Professor of Law

P.O. Box 117625

Gainesville, FL 32611-7625

United States

  • University of Florida - Levin College of Law

    • Email
    • Tel: 352-273-0931
    • Fax: 352-392-7647
SCHOLARLY PAPERS

33

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Scholarly Papers (33)

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1.

A Field Guide to Cancellation of Debt Income

The Tax Lawyer, Vol. 63, p. 415, Winter 2010, UC Davis Legal Studies Research Paper No. 195, University of Florida Levin College of Law Research No. 2009-33
Number of pages: 56 Posted: 01 Sep 2009 Last Revised: 22 Apr 2010
Daniel L. Simmons and Martin J. McMahon Jr.
University of California, Davis - School of Law and University of Florida - Levin College of Law
Downloads 1,476 (26,378)

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2.

Understanding Consolidated Returns

Florida Tax Review, Vol. 12, No. 3, p. 125, 2012
Number of pages: 58 Posted: 13 Sep 2011 Last Revised: 21 Sep 2015
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 905 (53,287)

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3.

Living with (and Dying by) the Codified Economic Substance Doctrine

University of Florida Levin College of Law Research Paper No. 2010-13
Number of pages: 47 Posted: 12 Jun 2010
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 838 (59,219)
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4.

Now You See it, Now You Don’t: The Comings and Goings of Disregarded Entities

The Tax Lawyer, Vol. 65, Winter 2012
Number of pages: 50 Posted: 10 Oct 2011 Last Revised: 21 Sep 2015
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 676 (78,411)

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5.

Recent Developments in Federal Income Taxation: The Year 2007

Florida Tax Review, Vol. 8, 2008
Number of pages: 167 Posted: 30 Apr 2008
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 649 (82,631)

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Federal Income Taxation, Corporate Taxation, Tax Procedure

6.

Recent Developments in Federal Income Taxation: The Year 2008

Florida Tax Review, Vol. 9, No. 275, 2009, UC Davis Legal Studies Research Paper No. 180
Number of pages: 204 Posted: 17 Apr 2009 Last Revised: 21 Sep 2015
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 579 (95,545)

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Federal Income Taxation, Individual Taxation, Corporate Taxation, Partnership Taxation, Tax Procedure, Tax Penalties

7.

Recent Developments in Federal Income Taxation: The Year 2014

Florida Tax Review, Vol. 17, No. 3, 2015, University of Florida Levin College of Law Research Paper No. 15-26
Number of pages: 252 Posted: 25 Feb 2015 Last Revised: 10 Nov 2015
Martin J. McMahon Jr., Bruce A. McGovern and Ira B. Shepard
University of Florida - Levin College of Law, South Texas College of Law Houston and University of Houston Law Center
Downloads 574 (96,618)

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federal income taxation, corporate taxation, partnership taxation, tax accounting, tax procedure

8.

Recent Developments in Federal Income Taxation: The Year 2010

Florida Tax Review, Vol. 10, No. 9, p. 569, 2011, University of Florida Levin College of Law Research Paper No. 2011-05
Number of pages: 199 Posted: 19 Feb 2011
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 489 (117,931)

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9.

Recent Developments in Federal Income Taxation: The Year 2011

Florida Tax Review, Vol. 12, No. 183, 2012
Number of pages: 217 Posted: 24 Mar 2012
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 430 (137,169)

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federal income taxation, corporate taxation, partnership taxation, federal tax procedure

10.

Recent Developments in Federal Income Taxation: The Year 2016

Florida Tax Review, Vol. 20, No. 3, 2017, University of Florida Levin College of Law Research Paper No. 17-15
Number of pages: 147 Posted: 06 Apr 2017 Last Revised: 10 Sep 2021
Martin J. McMahon Jr. and Bruce A. McGovern
University of Florida - Levin College of Law and South Texas College of Law Houston
Downloads 421 (140,584)

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Income taxation, Corporate taxation, Partnership taxation, Tax shelters, Tax procedure, Inividual income taxation

11.

Recent Developments in Federal Income Taxation: The Year 2009

Florida Tax Review, Vol. 10, p. 79, 2010, University of Florida Levin College of Law Research Paper No. 2010-12, UC Davis Legal Studies Research Paper No. 220
Number of pages: 188 Posted: 19 Apr 2010 Last Revised: 26 Aug 2010
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 389 (153,761)

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Taxation, Federal Income Taxation, Individual Taxation, Corporate Taxation, Partnership Taxation, Federal Tax Procedure, Tax Penalties

12.

Recent Developments in Federal Income Taxation: The Year 2013

Florida Tax Review, Vol. 15, No. 5, 2014
Number of pages: 212 Posted: 03 Mar 2014
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 367 (164,037)

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income taxation, partnership taxation, corporate taxation, tax procedure, tax shelters, tax accounting, individual taxation

13.

Recent Developments in Federal Income Taxation: The Year 2012

Florida Tax Review, Vol. 13, No. 503, 2013
Number of pages: 220 Posted: 13 Mar 2013
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 318 (191,505)

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income taxation, corporate taxation, individual taxation, partnership taxation, tax shelters, tax procedure

14.

Recent Developments in Federal Income Taxation: The Year 2015

Florida Tax Review, Vol. 18, No. 7, 2016
Number of pages: 208 Posted: 07 Feb 2016 Last Revised: 16 Feb 2018
Martin J. McMahon Jr. and Bruce A. McGovern
University of Florida - Levin College of Law and South Texas College of Law Houston
Downloads 312 (195,507)

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Income Taxation, Corporate Taxation, Partnership Taxation, Tax Procedure, Taxation of Fringe Benefits, tax Accounting

15.

The Matthew Effect and Federal Taxation

Boston College Law Review, Vol. 45, p. 993, 2004
Number of pages: 136 Posted: 23 Oct 2004
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 305 (200,337)

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Tax Policy, Progressive Taxation, Tax Rates

16.

When Subchapter S Meets Subchapter C

Tax Lawyer, Vol. 67, No. 2, 2014, University of Florida Levin College of Law Research Paper No. 15-36
Number of pages: 81 Posted: 18 Mar 2014 Last Revised: 01 Dec 2015
Martin J. McMahon Jr. and Daniel L. Simmons
University of Florida - Levin College of Law and University of California, Davis - School of Law
Downloads 292 (209,766)

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Corporate taxation, S corporations

17.

Recent Developments in Federal Income Taxation: The Year 2006

Florida Tax Review, Vol. 8, p. 433, 2007
Number of pages: 112 Posted: 13 Jun 2007
Ira B. Shepard and Martin J. McMahon Jr.
University of Houston Law Center and University of Florida - Levin College of Law
Downloads 288 (212,829)

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Taxation, Income Taxation, Corporate Taxation, Partnership Taxation, Federal Tax Procedure

18.

Rethinking Taxation of Privately Held Businesses

Tax Lawyer, Vol. 69, No. 2, 2016, University of Florida Levin College of Law Research Paper No. 16-38
Number of pages: 56 Posted: 24 Sep 2014 Last Revised: 29 Sep 2016
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 282 (217,462)

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19.

Taxing Tax Expenditures

University of Florida Levin College of Law Research Paper No. 2011-03
Number of pages: 29 Posted: 17 Nov 2010
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 251 (244,460)

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tax policy, tax expenditures, federal budget reform, tax reform

20.

Beyond a Gaar: Retrofitting the Code to Rein in 21st Century Tax Shelters

Tax Notes, Vol. 98, No. 12, p. 1722, March 17, 2003
Number of pages: 28 Posted: 14 Mar 2003 Last Revised: 17 Nov 2010
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 170 (351,559)

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21.

Economic Substance, Purposive Activity, and Corporate Tax Shelters

Tax Notes, Vol. 94, No. 8, p. 1017, February 25, 2002
Number of pages: 10 Posted: 22 Feb 2002 Last Revised: 17 Nov 2010
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 156 (378,200)

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22.

2018 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Tax Policy Elegy

Tax Lawyer, Vol. 71, No. 3, 2018
Number of pages: 24 Posted: 27 Feb 2018 Last Revised: 01 Jul 2018
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 119 (468,424)

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23.

Recent Developments in Federal Income Taxation: The Year 2005

Florida Tax Review, Vol. 8, 2006
Number of pages: 151 Posted: 13 Jun 2007
Martin J. McMahon Jr. and Ira B. Shepard
University of Florida - Levin College of Law and University of Houston Law Center
Downloads 109 (500,076)

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Taxation, Income Taxation, Corporate Taxation, Partnership Taxation

24.

Recognition of Gain by a P'Ship Issuing an Equity Interest for Services: The Proposed Regulations Get it Wrong

Tax Notes, Vol. 109, No. 9, p. 1161, November 28, 2005
Number of pages: 11 Posted: 23 Nov 2005 Last Revised: 17 Nov 2010
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 96 (546,443)

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25.

Winner-Take-All Markets: Easing the Case for Progressive Taxation

Florida Tax Review, 1998
Number of pages: 85 Posted: 20 Aug 1998 Last Revised: 19 Feb 2018
Martin J. McMahon Jr. and Alice Abreu
University of Florida - Levin College of Law and Temple University - James E. Beasley School of Law
Downloads 80 (610,846)

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26.

Recent Developments in Federal Income Taxation: The Year 2002

Florida Tax Review, Vol. 6, p. 81, 2003, U of Houston Law Center No. 2009-A-39
Number of pages: 109 Posted: 21 Dec 2009
Ira B. Shepard and Martin J. McMahon Jr.
University of Houston Law Center and University of Florida - Levin College of Law
Downloads 79 (615,275)

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Taxation, Income Taxation, Corporate Taxation, Partnership Taxation, Federal Tax Procedure

27.

Recent Developments in Federal Income Taxation: The Year 2003

Florida Tax Review, Vol. 6, p. 445, 2004, U of Houston Law Center No. 2009-A-40
Number of pages: 131 Posted: 21 Dec 2009
Ira B. Shepard and Martin J. McMahon Jr.
University of Houston Law Center and University of Florida - Levin College of Law
Downloads 73 (642,366)

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Taxation, Income Taxation, Corporate Taxation, Partnership Taxation, Federal Tax Procedure

28.

Simplifying the Interest Deduction for Individual Taxpayers

Tax Notes (Special Supplement), Vol. 91, p. 1371, May 28, 2001
Number of pages: 43 Posted: 24 May 2001 Last Revised: 03 Oct 2011
Martin J. McMahon Jr.
University of Florida - Levin College of Law
Downloads 62 (697,796)

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29.

Recent Developments in Federal Income Taxation: The Year 2000

Florida Tax Review, Vol. 5, p. 109, 2001, U of Houston Law Center No. 2009-A-37
Number of pages: 140 Posted: 21 Dec 2009
Ira B. Shepard and Martin J. McMahon Jr.
University of Houston Law Center and University of Florida - Levin College of Law
Downloads 50 (769,145)

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Taxation, Income Taxation, Corporate Taxation, Partnership Taxation, Federal Tax Procedure

30.

Recent Developments in Federal Income Taxation: The Year 2001

Florida Tax Review, Vol. 5, p. 627, 2002, U of Houston Law Center No. 2009-A-38
Number of pages: 167 Posted: 21 Dec 2009
Ira B. Shepard and Martin J. McMahon Jr.
University of Houston Law Center and University of Florida - Levin College of Law
Downloads 47 (789,299)

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Taxation, Income Taxation, Corporate Taxation, Partnership Taxation, Federal Tax Procedure

31.

Recent Developments in Federal Income Taxation: The Year 2004

Florida Tax Review, Vol. 7, p. 47, 2005, U of Houston Law Center No. 2009-A-41
Number of pages: 99 Posted: 21 Dec 2009
Ira B. Shepard and Martin J. McMahon Jr.
University of Houston Law Center and University of Florida - Levin College of Law
Downloads 45 (803,491)

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Taxation, Income Taxation, Corporate Taxation, Partnership Taxation, Federal Tax Procedure

32.

Privilege and the Work Product Doctrine in Tax Cases

Tax Lawyer, Vol. 58, No. 2, Winter 2005
Posted: 29 Dec 2005
Martin J. McMahon Jr. and Ira B. Shepard
University of Florida - Levin College of Law and University of Houston Law Center

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33.

Capitalization of Benefits Beyond the Tax Year

Tax Notes, Vol. 97, No. 2, October 14, 2002
Posted: 11 Oct 2002
Boris I. Bittker, Martin J. McMahon Jr. and Lawrence Zelenak
affiliation not provided to SSRN, University of Florida - Levin College of Law and Duke University School of Law

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