Ellen P. Aprill

Loyola Law School Los Angeles

John E. Anderson Professor of Tax Law, Associate Dean for Academic Programs

919 Albany Street

Los Angeles, CA 90015-1211

United States

SCHOLARLY PAPERS

37

DOWNLOADS
Rank 4,231

SSRN RANKINGS

Top 4,231

in Total Papers Downloads

7,566

CITATIONS
Rank 25,464

SSRN RANKINGS

Top 25,464

in Total Papers Citations

10

Scholarly Papers (37)

1.

Choice of Entity: Considerations and Consequences

UNIVERSITY OF SOUTHERN CALIFORNIA GOULD SCHOOL OF LAW, 61ST INSTITUTE OF FEDERAL TAXATION, MAJOR TAX PLANNING 2009, August 2009, Loyola-LA Legal Studies Paper No. 15
Number of pages: 37 Posted: 26 Mar 2009 Last Revised: 08 Apr 2009
Ellen P. Aprill and Sanford Holo
Loyola Law School Los Angeles and Musick Peeler & Garrett LLP
Downloads 866 (19,298)

Abstract:

2.

An Overview of Tax Issues for Synagogues (and Other Religious Congregations)

Loyola-LA Legal Studies Paper No. 2010-24
Number of pages: 19 Posted: 20 May 2010 Last Revised: 09 Jun 2010
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 768 (23,102)

Abstract:

3.

Regulating the Political Speech of Noncharitable Exempt Organizations after Citizens United

Loyola-LA Legal Studies Paper No. 2010-57
Number of pages: 99 Posted: 19 Dec 2010 Last Revised: 11 Jan 2011
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 486 (40,659)

Abstract:

4.

The Integral, the Essential and the Instrumental: Federal Income Tax Treatment of Governmental Affiliates

Journal of Corporation Law, Vol. 23, 1998, Loyola-LA Legal Studies Paper No. 2006-23
Number of pages: 37 Posted: 17 Aug 2006 Last Revised: 01 Jun 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 374 (47,129)

Abstract:

5.

What Critiques of Sarbanes-Oxley Can Teach about Regulation of Nonprofit Governance

Fordham Law Review, Forthcoming, Loyola-LA Legal Studies Paper No. 2007-1
Number of pages: 39 Posted: 21 Dec 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 372 (57,497)

Abstract:

6.

Responding to Tax Strategy Patents

Proceedings of the Fifth-Ninth Tax Institute, Gould School of Law, USC, 2007, Loyola-LA Legal Studies Paper No. 2007-26
Number of pages: 49 Posted: 15 Apr 2007
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 368 (62,276)

Abstract:

7.

The Law of the Word: Dictionary Shopping in the Supreme Court

Arizona State Law Journal, Vol. 30, p. 277, 1998, Loyola-LA Legal Studies Paper No. 2006-12
Number of pages: 63 Posted: 08 Mar 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 343 (54,629)
Citation 1

Abstract:

8.

Reconciling Nonprofit Self-Dealing Rules

ABA Real Property Trust and Estate Law Journal, Forthcoming, Loyola-LA Legal Studies Paper No. 2013-33
Number of pages: 52 Posted: 20 Sep 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 292 (53,210)

Abstract:

9.

Inadvertence and the Internal Revenue Code: Federal Tax Consequences of State Unclaimed Property Laws

University of Pittsburgh Law Review, Vol. 62, p. 123, 2000, Loyola-LA Legal Studies Paper No. 2006-16
Number of pages: 53 Posted: 17 Jul 2000
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 186 (116,002)

Abstract:

10.

Once and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations: Current Law, Constitutional Issues, and Policy Considerations

New York University Journal of Legislation and Public Policy, Vol. 15, April 2012, Loyola-LA Legal Studies Paper No. 2011-30
Number of pages: 45 Posted: 01 Sep 2011 Last Revised: 29 Sep 2011
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 165 (136,812)

Abstract:

11.

Why the IRS Should Want to Develop Rules Regarding Charities and Politics

Case Western Reserve Law Review, Forthcoming, Loyola-LA Legal Studies Paper No. 2011-33
Number of pages: 39 Posted: 16 Sep 2011
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 159 (137,496)

Abstract:

12.

Reforming the Charitable Contribution Substantiation Rules

14 Florida Tax Review 275 (2013), Loyola-LA Legal Studies Paper No. 2013-6
Number of pages: 45 Posted: 16 Feb 2013 Last Revised: 01 Jul 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 155 (139,701)

Abstract:

13.

Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines

Southern Methodist University Law Review, Vol. 54, 2001, Loyola-LA Legal Studies Paper No. 2006-26
Number of pages: 29 Posted: 30 Aug 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 153 (121,021)
Citation 6

Abstract:

14.

Churches, Politics, and the Charitable Contribution Deduction

Boston College Law Review, Vol. 42, p. 843, 2001, Loyola-LA Legal Studies Paper No. 2006-13
Number of pages: 33 Posted: 13 Mar 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 150 (144,129)
Citation 2

Abstract:

15.

An Overview of Tax Issues for Religious Congregations

The Practical Tax Lawyer, Vol. 55, Fall 2010, Loyola-LA Legal Studies Paper No. 2010-51
Number of pages: 11 Posted: 16 Nov 2010
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 137 (164,700)

Abstract:

16.

A Tax Lawyer’s Interpretation of Shakespeare

ABA Section of Taxation News Quarterly, Vol. 13, Fall 2009, Loyola-LA Legal Studies Paper No. 2009-40
Number of pages: 2 Posted: 12 Nov 2009
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 132 (164,700)

Abstract:

17.

Reform Judaism, B'tzelem Ehlohim, and Gay Rights

FAITH AND LAW: HOW RELIGIOUS TRADITIONS FROM CALVINISM TO ISLAM VIEW AMERICAN LAW, Robert Cochran, ed., NYU Press, 2007, Loyola-LA Legal Studies Paper No. 2006-9
Number of pages: 21 Posted: 03 Mar 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 126 (169,448)

Abstract:

18.

The Interpretive Voice

Loyola-LA Legal Studies Paper No. 2005-3
Number of pages: 51 Posted: 11 Feb 2005
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 123 (175,587)
Citation 1

Abstract:

19.

Testimony of Ellen Aprill on Tax Strategy Patents before the Subcommittee on Select Revenue Measures of the Committee on Ways & Means

Loyola-LA Legal Studies Paper No. 2007-4
Number of pages: 10 Posted: 22 Dec 2006
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 120 (184,424)

Abstract:

20.

Legal Defense Funds as Political Organizations

Tax Notes, Vol. 131, p. 277, 2011, Loyola-LA Legal Studies Paper No. 2011-15
Number of pages: 17 Posted: 21 Apr 2011
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 99 (203,110)

Abstract:

21.

The Supreme Court's Opinions in Bilski and the Future of Tax Strategy Patents

Journal of Taxation, Vol. 113, p. 81, August 2010, Loyola-LA Legal Studies Paper No. 2010-35
Number of pages: 22 Posted: 29 Aug 2010
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 99 (199,164)

Abstract:

22.

Report of the Task Force on Judicial Deference, Aba Section of Taxation

Tax Lawyer, Vol. 57, p. 717, 2004, Loyola-LA Legal Studies Paper No. 2004-10, Hofstra Univ. Legal Studies Research Paper No. 05-15
Number of pages: 62 Posted: 27 May 2005 Last Revised: 10 Mar 2008
Ellen P. Aprill, Linda Galler and Irving Salem
Loyola Law School Los Angeles, Hofstra University - Maurice A. Deane School of Law and affiliation not provided to SSRN
Downloads 91 (201,795)

Abstract:

23.

The Ballot, the Bimah, and the Tax Code

CCAR Journal: The Reform Jewish Quarterly, Forthcoming, Loyola-LA Legal Studies Paper No. 2009-47
Number of pages: 18 Posted: 09 Dec 2009
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 89 (225,131)

Abstract:

24.

Post-Disaster Tax Legislation: A Series of Unfortunate Events

Duke Law Journal, Forthcoming, Loyola-LA Legal Studies Paper No. 2006-40
Number of pages: 51 Posted: 16 Nov 2006
Ellen P. Aprill and Richard Schmalbeck
Loyola Law School Los Angeles and Duke University School of Law
Downloads 88 (226,760)

Abstract:

25.

Section 501(c)(4) Organizations, the Gift Tax, and Election Law Disclosure

Loyola-LA Legal Studies Paper No. 2010-50
Number of pages: 7 Posted: 13 Nov 2010 Last Revised: 15 May 2011
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 85 (231,628)

Abstract:

26.

The Impact of Agency Procedures and Judicial Review on Tax Reform

National Tax Journal, Vol. 65, No. 4, pp. 917-932, December 2012, Loyola-LA Legal Studies Paper No. 2012-39
Number of pages: 17 Posted: 16 Oct 2012
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 70 (230,000)

Abstract:

tax reform, notice-and-comment, temporary regulations, good cause exception

27.

A Typology of Governments and Governmental Affiliates

Loyola-LA Legal Studies Paper No. 2013-26
Number of pages: 1 Posted: 31 May 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 67 (234,947)

Abstract:

28.

The Section 527 Obstacle to Meaningful Section 501(c)(4) Regulation

Pittsburgh Tax Review, Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2015-29, APSA 2014 Annual Meeting Paper
Number of pages: 41 Posted: 04 Aug 2014 Last Revised: 08 Sep 2015
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 64 (203,110)

Abstract:

29.

Tribal Bonds: Indian Sovereignty and the Tax Legislative Process

Administrative Law Review, Vol. 46, p. 333, 1994, Loyola-LA Legal Studies Paper No. 2009-3
Number of pages: 37 Posted: 04 Feb 2009
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 61 (278,440)

Abstract:

30.

A Primer on Political Activity by 501(c) and 527 Organizations

Loyola-LA Legal Studies Paper No. 2013-24
Number of pages: 30 Posted: 23 May 2013 Last Revised: 24 May 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 56 (263,197)

Abstract:

31.

UBIT to the Defense! ESOPs and Government Entities

Tax Notes, Vol. 128, p. 317, July 18, 2010
Number of pages: 5 Posted: 12 Aug 2010
Calvin H. Johnson and Ellen P. Aprill
University of Texas at Austin - School of Law and Loyola Law School Los Angeles
Downloads 54 (273,902)

Abstract:

unrelated business income tax, UBIT, tax reform, shelf project, ESOP

32.

Nonprofits and Political Activity: Lessons from England and Canada

142 Tax Notes 1114 (2014), Loyola-LA Legal Studies Paper No. 2014-9
Number of pages: 7 Posted: 26 Mar 2014
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 51 (271,725)

Abstract:

33.

King v. Burwell and Tax Court Review of Regulations

Annual Review, 2015 Pepperdine Law Review On-Line, Forthcoming, Loyola Law School, Los Angeles Legal Studies Paper No. 2015-30
Number of pages: 15 Posted: 03 Sep 2015 Last Revised: 04 Sep 2015
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 49 (240,124)

Abstract:

34.

Parsonage and Tax Policy: Rethinking the Exclusion

TAX NOTES, p. 1243, August 26, 2002, Loyola-LA Legal Studies Paper No. 2002-18
Number of pages: 16 Posted: 23 Aug 2002 Last Revised: 25 Jun 2010
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 48 (305,236)

Abstract:

35.

A Case Study of Legislation vs. Regulation: Defining Political Campaign Intervention Under Federal Tax Law

Duke Law Journal, Vol. 63, p. 101, 2014, Loyola-LA Legal Studies Paper No. 2014-11
Number of pages: 39 Posted: 04 Apr 2014
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 45 (273,902)

Abstract:

36.

Municipal Bonds and Accountability to the General Electorate

141 Tax Notes 547, November 2013, Loyola-LA Legal Studies Paper No. 2013-41
Number of pages: 8 Posted: 27 Nov 2013
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 39 (333,805)

Abstract:

37.

Charitable Class, Disaster Relief, and First Responders

Tax Notes, Vol. 153, No. 7, 2016, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2016-42
Number of pages: 28 Posted: 13 Dec 2016
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 0 (240,124)

Abstract: