Emily Cauble

DePaul University - College of Law

25 E. Jackson Blvd.

Chicago, IL Cook County 60604-2287

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 18,023

SSRN RANKINGS

Top 18,023

in Total Papers Downloads

3,105

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (20)

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 606 (50,814)

Abstract:

Loading...

publicly-traded partnerships, partnership tax allocations, private equity

2.

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 325 (107,214)

Abstract:

Loading...

3.

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 293 (119,842)

Abstract:

Loading...

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 258 (136,964)

Abstract:

Loading...

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 231 (152,461)

Abstract:

Loading...

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 209 (167,778)

Abstract:

Loading...

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 176 (196,001)

Abstract:

Loading...

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 138 (240,012)

Abstract:

Loading...

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 (257,437)

Abstract:

Loading...

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 103 (297,281)

Abstract:

Loading...

tax elections

11.

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 101 (301,144)
Citation 1

Abstract:

Loading...

tax simplification, tax complexity

12.

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 99 (305,113)

Abstract:

Loading...

Non-Disavowal Doctrine, Substance over Form

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 (353,614)

Abstract:

Loading...

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 70 (375,689)

Abstract:

Loading...

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 (390,736)

Abstract:

Loading...

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 56 (420,484)

Abstract:

Loading...

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

17.

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 51 (438,468)

Abstract:

Loading...

rebuttable presumptions, tax motive, rules vs. standards

18.

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 46 (457,869)

Abstract:

Loading...

19.

Time for a Tax Return Filing Fee

Harvard Journal on Legislation , Forthcoming
Number of pages: 48 Posted: 06 Apr 2020
Emily Cauble
DePaul University - College of Law
Downloads 42 (474,763)

Abstract:

Loading...

Tax Gap, Tax Return, Schedule UTP

20.

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 32 (521,681)

Abstract:

Loading...