Emily Cauble

DePaul University - College of Law

25 E. Jackson Blvd.

Chicago, IL Cook County 60604-2287

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 16,885

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Top 16,885

in Total Papers Downloads

2,952

SSRN CITATIONS

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CROSSREF CITATIONS

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Scholarly Papers (19)

1.

Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules

Florida Tax Review, Vol. 14, Number 5, 2013, DePaul Legal Studies Research Paper No. 13-06
Number of pages: 70 Posted: 21 Mar 2013 Last Revised: 30 May 2013
Emily Cauble
DePaul University - College of Law
Downloads 600 (45,740)

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publicly-traded partnerships, partnership tax allocations, private equity

2.

Harvard, Hedge Funds, and Tax Havens: Reforming the Tax Treatment of Investment Income Earned by Tax-Exempt Entities

Virginia Tax Review, Vol. 29, 2010, U Illinois Law & Economics Research Paper No. LE10-004, Illinois Public Law Research Paper No. 09-22
Number of pages: 54 Posted: 22 Mar 2010
Emily Cauble
DePaul University - College of Law
Downloads 287 (109,867)

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3.

Cancellation of Indebtedness Income and Tax-Exempt Entities

Tax Notes, No. 127, p. 1381, 2010, U Illinois Law & Economics Research Paper No. LE10-012
Number of pages: 8 Posted: 29 Jun 2010
Emily Cauble
DePaul University - College of Law
Downloads 285 (110,647)

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4.

Itemized Deductions in a High Standard Deduction World

Stanford Law Review Online, Vol. 70, 2018
Number of pages: 13 Posted: 06 Jan 2018 Last Revised: 09 Mar 2018
Emily Cauble
DePaul University - College of Law
Downloads 250 (126,961)

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Itemized Deductions, Standard Deduction, Tax Cuts and Jobs Act

5.

Detrimental Reliance on IRS Guidance

Wisconsin Law Review, Vol. 2015, No. 3, 2015
Number of pages: 57 Posted: 14 Oct 2014 Last Revised: 07 Feb 2015
Emily Cauble
DePaul University - College of Law
Downloads 220 (143,991)

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6.

Safe Harbors in Tax Law

47 Conn. L. Rev. ___ (2015, Forthcoming)
Number of pages: 54 Posted: 31 Aug 2013 Last Revised: 22 Mar 2014
Emily Cauble
DePaul University - College of Law
Downloads 207 (152,495)

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safe harbors, rules, standards

7.

Taxing Selling Partners

Washington Law Review, Vol. 94, Forthcoming
Number of pages: 47 Posted: 05 Sep 2018
Emily Cauble
DePaul University - College of Law
Downloads 172 (180,440)

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Partnership Tax, Section 751(a), Section 741, TCJA

8.

The Problem of Abusive Related-Partner Allocations

Florida Tax Review, Vol. 16, No. 479, 2014, UNC Legal Studies Research Paper No. 2526464
Number of pages: 40 Posted: 19 Nov 2014
Emily Cauble and Gregg D. Polsky
DePaul University - College of Law and University of Georgia School of Law
Downloads 135 (220,794)

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partnership tax, related partners, allocations, substantial economic effect, anti-abuse rule, blockers

9.

Rethinking the Timing of Tax Decisions: Does a Taxpayer Ever Deserve a Second Chance?

Catholic University Law Review, Forthcoming, MSU Legal Studies Research Paper No. 10-09
Number of pages: 54 Posted: 02 May 2012
Emily Cauble
DePaul University - College of Law
Downloads 126 (232,923)

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Tax Planning, Actual Transaction Doctrine, Non-Disavowal Doctrine, Tax Elections

10.

Tax Elections: How to Live with Them If We Can't Live Without Them

Santa Clara Law Review, Vol. 53, 2013
Number of pages: 58 Posted: 02 May 2013
Emily Cauble
DePaul University - College of Law
Downloads 102 (271,056)

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tax elections

11.

Reforming the Non-Disavowal Doctrine

Virginia Tax Review, Forthcoming
Number of pages: 49 Posted: 26 Oct 2015 Last Revised: 25 Jan 2016
Emily Cauble
DePaul University - College of Law
Downloads 97 (280,299)

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Non-Disavowal Doctrine, Substance over Form

12.

Superficial Proxies for Simplicity in Tax Law

University of Richmond Law Review, Vol. 53, 2019
Number of pages: 44 Posted: 01 May 2018 Last Revised: 29 Aug 2018
Emily Cauble
DePaul University - College of Law
Downloads 96 (282,232)

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tax simplification, tax complexity

13.

Taxing Publicly Traded Entities

Columbia Journal of Tax Law, Vol. 6, No. 2, 2015
Number of pages: 50 Posted: 14 Feb 2015
Emily Cauble
DePaul University - College of Law
Downloads 78 (320,821)

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Publicly Traded Partnerships, Real Estate Investment Trusts, Corporate Taxation

14.

Redefining Qualifying Income for Publicly Traded Partnerships

Tax Notes, Vol. 145, No. 1, 2014
Number of pages: 10 Posted: 21 Oct 2014
Emily Cauble
DePaul University - College of Law
Downloads 68 (346,535)

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15.

Making Partnerships Work for Mom and Pop and Everyone Else

Columbia Journal of Tax Law, Vol. 2, No. 2, 2011, MSU Legal Studies Research Paper No. 09-17
Number of pages: 56 Posted: 18 Aug 2011
Emily Cauble
DePaul University - College of Law
Downloads 65 (354,806)

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Partnership Tax, Complexity, Section 704(c), Section 754

16.

Tax Law's Loss Obsession

Utah Law Review, Forthcoming
Number of pages: 54 Posted: 09 Mar 2018
Emily Cauble
DePaul University - College of Law
Downloads 55 (385,393)

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Shifting Losses, Shifting Gains, Section 704(c), Section 1015

17.

Exploiting Regulatory Inconsistencies

Washington and Lee Law Review, Vol. 7, No. 4, 2017
Number of pages: 59 Posted: 12 Feb 2018
Emily Cauble
DePaul University - College of Law
Downloads 43 (427,756)

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18.

Presumptions of Tax Motivation

Iowa Law Review, Vol. 105, 2020 Forthcoming
Number of pages: 65 Posted: 26 Sep 2019
Emily Cauble
DePaul University - College of Law
Downloads 37 (452,189)

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rebuttable presumptions, tax motive, rules vs. standards

19.

Accessible Reliable Tax Advice

University of Michigan Journal of Law Reform, Vol. 51, No. 3, 2018
Number of pages: 31 Posted: 24 Apr 2018
Emily Cauble
DePaul University - College of Law
Downloads 29 (489,169)

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