Lawrence Zelenak

Duke University School of Law

Professor of Law

210 Science Drive

Box 90362

Durham, NC 27708

United States

SCHOLARLY PAPERS

17

DOWNLOADS

1,573

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (17)

1.

A Note on Tax Shelters

Number of pages: 26 Posted: 17 Jun 2005
Lawrence Zelenak and Marvin A. Chirelstein
Duke University School of Law and Columbia University - Law School
Downloads 496 (105,963)

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tax, shelters, tax law

2.

Can the Graduated Income Tax Survive Optimal Tax Analysis?

Number of pages: 75 Posted: 28 Sep 1999
Lawrence Zelenak and Kemper Moreland
Duke University School of Law and Eastern Michigan University - Department of Economics
Downloads 279 (200,934)
Citation 4

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3.

The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax

Southern California Law Review, Forthcoming, Duke Law School Public Law & Legal Theory Series No. 2018-59
Number of pages: 91 Posted: 03 Oct 2018
Richard Schmalbeck and Lawrence Zelenak
Duke University School of Law and Duke University School of Law
Downloads 264 (214,859)

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4.

Up in the Air Over Taxing Frequent Flyer Benefits: The American, Canadian, and Australian Experiences

Capital Markets Law Journal, Forthcoming
Number of pages: 49 Posted: 06 Jun 2014 Last Revised: 30 Dec 2014
Lawrence Zelenak
Duke University School of Law
Downloads 146 (363,568)

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frequent flyer programs, tax administration, comparative law

5.

Stanley S. Surrey: A Life in Taxes

Lawrence Zelenak and Ajay K. Mehrotra, “Stanley S. Surrey: A Life in Taxes,” introductory chapter in A Half-Century with the Internal Revenue Code: The Memoirs of Stanley S. Surrey (eds. Zelenak and Mehrotra, 2022), Northwestern Public Law Research Paper No. 22-21, Duke Law School Public Law & Legal Theory Series No. 2022-36
Number of pages: 50 Posted: 13 Jun 2022 Last Revised: 02 Sep 2022
Ajay K. Mehrotra and Lawrence Zelenak
Northwestern Pritzker School of Law and Duke University School of Law
Downloads 137 (382,019)

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Tax Policy, U.S. Fiscal History, Legal Profession

6.

Comments on Proposed Regulations: 'Contributions in Exchange for State or Local Tax Credits' (Reg-112176-18)

Number of pages: 11 Posted: 03 Oct 2018
Lawrence Zelenak
Duke University School of Law
Downloads 102 (476,388)
Citation 1

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Charitable Deduction, SALT Deduction, Proposed Regulations, Tax Cuts and Jobs Act

7.

The Income Tax, the Constitution, and the Unrealized Importance of Helvering v. Griffiths

Virginia Tax Review, Vol. 43, No. 2, 2023, Duke Law School Public Law & Legal Theory Series No. 2024-12
Number of pages: 34 Posted: 13 Feb 2024
Lawrence Zelenak
Duke University School of Law
Downloads 99 (486,094)

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income tax, constitution, realization, Moore, Macomber

8.

Foreword: The Lasting Legacy of Stanley S. Surrey

Law and Contemporary Problems, Vol. 86, No. 2, 2023, Northwestern Public Law Research Paper No. 23-57, Duke Law School Public Law & Legal Theory Series No. 2023-65
Number of pages: 12 Posted: 30 Oct 2023
Ajay K. Mehrotra and Lawrence Zelenak
Northwestern Pritzker School of Law and Duke University School of Law
Downloads 29 (857,742)

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Tax Law, Tax Policy, Legal History, Legal Biography, Taxation, Economic History

9.

Does Treasury Have Authority to Index Basis for Inflation

Duke Law School Public Law & Legal Theory Series
Number of pages: 5 Posted: 08 Feb 2019
Lawrence Zelenak
Duke University School of Law
Downloads 21 (930,904)
Citation 1

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Tax, Treasury, Index, Inflation, Capital Gains

10.

Tax Expenditures and the Carbon Audit

Tax Notes, Vol. 122, No. 11, 2009
Posted: 14 Mar 2009
Lawrence Zelenak
Duke University School of Law

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11.

Justice Holmes, Ralph Kramden, and the Civic Virtues of a Tax Return Filing Requirement

Tax Law Review, Vol. 61, No. 1
Posted: 25 Sep 2008
Lawrence Zelenak
Duke University School of Law

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12.

Of Prius Buyers, Blue States, Consumer Energy Credits, and the Alternative Minimum Tax

Tax Notes, Vol. 109, No. 5, October 31, 2005
Posted: 28 Oct 2005
Lawrence Zelenak
Duke University School of Law

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13.

The Story of Seagram: The Step Transaction Doctrine on the Rocks

BUSINESS TAX STORIES, Foundation Press, 2005
Posted: 13 May 2005
Lawrence Zelenak
Duke University School of Law

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14.

Framing the Distributional Effects of the Bush Tax Cuts

Posted: 01 Oct 2004
Lawrence Zelenak
Duke University School of Law

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15.

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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16.

The Puzzling Case of the Revenue-Maximizing Lottery

Posted: 03 Apr 2001
Lawrence Zelenak
Duke University School of Law

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17.

Doing Something About Marriage Penalties: A Guide for the Perplexed

Posted: 27 Nov 2000
Lawrence Zelenak
Duke University School of Law

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