Douglas L. Longhofer

University of Central Missouri

Assistant Professor

Warrensburg, MO 64093-5070

United States

SCHOLARLY PAPERS

5

DOWNLOADS

562

CITATIONS

0

Scholarly Papers (5)

1.

The Effect of Like-Kind Property on the Section 704(c) Anti-Mixing Bowl Rules

Tax Management Real Estate Journal, Vol. 27, p. 131, March 2011, Brooklyn Law School, Legal Studies Paper No. 226
Number of pages: 11 Posted: 28 Mar 2011 Last Revised: 28 Jun 2011
Bradley T. Borden and Douglas L. Longhofer
Brooklyn Law School and University of Central Missouri
Downloads 293 (102,806)

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like-kind property, partnership distribution, anti-mixing-bowl rules, section 704(c)

2.

The Liability-Offset Theory of Peracchi

Tax Lawyer, Vol. 64, 2011, Brooklyn Law School, Legal Studies Paper No. 199
Number of pages: 32 Posted: 04 Aug 2010 Last Revised: 22 Sep 2010
Bradley T. Borden and Douglas L. Longhofer
Brooklyn Law School and University of Central Missouri
Downloads 165 (179,349)

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Peracchi, IRC 357(c), IRC 357(d), corporate formation, contribution of note to corporation

3.

Proposed Anti-Fee Waiver Regulations: A Blueprint for Waiving Fees?

Tax Management Memo, Vol. 57, p. 87, 2016, Brooklyn Law School, Legal Studies Paper No. 446
Number of pages: 18 Posted: 12 Mar 2016 Last Revised: 24 May 2016
Bradley T. Borden, Douglas L. Longhofer and Lena Smith
Brooklyn Law School, University of Central Missouri and Debevoise & Plimpton - New York Office
Downloads 59 (357,645)

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Partner capacity, non-partner capacity, profits interest for services, section 707, fee waivers, private equity funds, real estate funds, profits-only interests, Rev. Proc. 93-27

4.

Proposed Section 751(b) Regulations: An ‘Exchange’ for the Better?

123 J. TAX'N 52 (2015)
Number of pages: 35 Posted: 01 Jul 2017
Douglas L. Longhofer and Bryan A Rimmke
University of Central Missouri and Ernst & Young LLP - Washington, D.C. Office
Downloads 30 (464,891)

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Section 751(b), Partnership Distributions, Proposed Regulations

5.

Interest Dilution as Contribution-Default Remedy in LLCs and Partnerships

Nottingham Insolvency & Business Law e-Journal, Vol. 6, p. 180, 2018, Brooklyn Law School, Legal Studies Paper No. 572
Number of pages: 22 Posted: 17 Oct 2018
Bradley T. Borden and Douglas L. Longhofer
Brooklyn Law School and University of Central Missouri
Downloads 15 (548,258)

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