Stuart Lazar

SUNY Buffalo Law School

School of Law

615 O'Brian Hall

Buffalo, NY 14260-1100

United States

http://www.law.buffalo.edu/faculty_and_staff/dynamic_general_profile.asp?faculty=Lazar_Stuart

  • SUNY Buffalo Law School

SCHOLARLY PAPERS

6

DOWNLOADS

864

SSRN CITATIONS

0

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Scholarly Papers (6)

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1.

The Definition of Voting Stock and the Computation of Voting Power Under Sections 368(c) and 1504(a): Recent Developments and Tax Lore

Virginia Tax Review, Vol. 17, p. 103, 1998, Buffalo Legal Studies Research Paper No. 2012-014
Number of pages: 59 Posted: 19 Aug 2011 Last Revised: 08 Sep 2011
Stuart Lazar
SUNY Buffalo Law School
Downloads 272 (157,474)

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voting stock, voting power, affiliated group, control, Section 368(c), Section 1504(a)

2.

Lessinger, Peracchi, and the Emperor’s New Clothes: Covering a Section 357(c) Deficit with Invisible (or Nonexistent) Property

The Tax Lawyer, Vol. 58, p. 41, 2004, Buffalo Legal Studies Research Paper No. 2012-013
Number of pages: 53 Posted: 19 Aug 2011
Stuart Lazar
SUNY Buffalo Law School
Downloads 197 (214,168)

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Section 357(c), § 357(c), Lessinger, Peracchi, Revenue Ruling 68-629, Alderman

3.

The Unreasonable Case for a Reasonable Compensation Standard in the Public Company Context: Why it is Unreasonable to Insist on Reasonableness

Buffalo Law Review, Vol. 57, p. 937, 2011, Buffalo Legal Studies Research Paper No. 2012-011
Number of pages: 71 Posted: 19 Aug 2011
Stuart Lazar
SUNY Buffalo Law School
Downloads 163 (251,938)

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golden parachute, tax, reasonable compensation, executive compensation, Section 162, Section 162(a), Section 162(a)(1), Section 162(m), Section 280G, Section 4999, §162, §162(a), §162(a)(1), §162(m), §280G, §4999

4.

Schooling Congress: The Current Landscape of the Tax Treatment of Higher Education Expenses and a Framework for Reform

Michigan State Law Review, Vol. 2010, p. 1049, 2010, Buffalo Legal Studies Research Paper No. 2012-012
Number of pages: 82 Posted: 19 Aug 2011
Stuart Lazar
SUNY Buffalo Law School
Downloads 124 (312,207)

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Education Expenses, Section 162(a), Treas. Reg. Section 1.162-5, Hope Scholarship Credit, American Opportunity Tax Credit, Lifetime Learning Credit, Qualified Tuition Deduction, Scholarships, Fellowship Grants, Educational Assistance Programs, Section 529, Qualified Tuition Programs, Coverdell

5.

Business Lobbying as an Informational Public Good: Can Tax Deductions for Lobbying Expenses Promote Transparency?

13 Election Law Journal 91 (2014)
Number of pages: 56 Posted: 30 Aug 2013 Last Revised: 13 Mar 2015
Michael Halberstam and Stuart Lazar
The Chandra Law Firm and SUNY Buffalo Law School
Downloads 68 (453,437)

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election law, legislation, tax, lobbying, disclosure, transparency, information, public law

6.

Point & Counterpoint: Should the Home Mortgage Interest Tax Benefit Be Reduced?

American Bar Association – Section of Taxation News Quarterly, Vol. 25, No. 2, Winter 2006, Buffalo Legal Studies Research Paper No. 2012-018
Number of pages: 5 Posted: 08 Sep 2011
Stuart Lazar and Deborah A. Geier
SUNY Buffalo Law School and Cleveland State University, Cleveland-Marshall College of Law
Downloads 40 (571,812)

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mortgage, mortgage interest, interest deduction, Section 162(h)