Walter D. Schwidetzky

University of Baltimore - School of Law

Professor

1420 N. Charles Street

Baltimore, MD 21218

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 16,729

SSRN RANKINGS

Top 16,729

in Total Papers Downloads

2,273

CITATIONS
Rank 45,234

SSRN RANKINGS

Top 45,234

in Total Papers Citations

3

Scholarly Papers (12)

1.

The Partnership Allocation Rules of Section 704(b): To Be or Not to Be

Virginia Tax Review, Vol. 17, No. 4, 1998
Number of pages: 52 Posted: 16 Apr 2009
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 704 (21,958)

Abstract:

partnership allocation regulations, substantial economic effect rules, nonrecourse deductions rules, Crane v. Commissioner, taxation

2.

Integrating Subchapters K and S-Just Do it

Tax Lawyer, Vol. 62, No. 3, p. 749, 2009, University of Baltimore School of Law Legal Studies Research Paper No. 2010-04
Number of pages: 75 Posted: 01 Oct 2009 Last Revised: 03 Mar 2010
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 589 (27,411)
Citation 2

Abstract:

business entities, Subchaper K, Subchapter S, partnerships, S corporations, taxation, LLC's, limited liability companies, closely held businesses, H.R. 4137

3.

Family Limited Partnerships: The Beat Goes On

Tax Lawyer, Vol. 60, p. 277, 2007
Number of pages: 65 Posted: 03 Sep 2008 Last Revised: 27 Jan 2009
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 169 (135,949)

Abstract:

family limitied liability entities, FLLEs, limited partnerships, limited liability companies, estate taxes, gift taxes, Internal Revenue Code, taxation

4.

A Comparison of Corporate Taxation in the United States and Germany: Different Ways Up the Mountain

Georgia Journal of International and Comparative Law, Vol. 28, P. 217, 2000
Number of pages: 31 Posted: 17 Oct 2000 Last Revised: 13 Apr 2009
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 114 (180,007)

Abstract:

United States, Germany, taxation, corporations, financial accounting rules, taxation of dividends, capital gains, capital losses, liquidations, reorganizations

5.

Partnership Taxation: Restructuring Partnership Debt - Life is Change

Virginia Tax Review, Vol. 11, No. 3, 1992
Number of pages: 56 Posted: 22 Apr 2009
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 74 (254,090)

Abstract:

partnership debt, partnership taxation, U.S. v. Kirby Lumber, Bankruptcy Tax Act of 1980, COD, partnership insolvency

6.

Is it Time to Give the S Corporation a Proper Burial?

Virginia Tax Review, Vol. 15, No. 4, 1996
Number of pages: 61 Posted: 18 Apr 2009
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 65 (259,955)

Abstract:

S Corporations, small businesses, limited liability company, LLC, limited liability partnership, LLP

7.

Options to Acquire Partnership Interests: Can the Tax Law Keep Pace?

Journal Taxation of Investments, Vol. 20, No. 2, 2003
Number of pages: 23 Posted: 16 Apr 2009
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 59 (250,259)

Abstract:

partnerships, options, federal tax treatment, IRS, Internal Revenue Service, services option, limited liability companies

8.

Last-Gasp Estate Planning: The Formation of Family Limited Liability Entities Shortly Before Death

Virginia Tax Review, Vol. 21, No. 1, 2001
Number of pages: 41 Posted: 16 Apr 2009
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 52 (283,642)

Abstract:

family limited partnerships, estate tax planning, LLCs, limited liability companies, family limited liability entity, FLLE, Strangi

9.

The New Activity Regulations Under Section 469: Into the Abyss

Virginia Tax Review, Vol. 9, No. 3, 1990
Number of pages: 71 Posted: 24 Apr 2009
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 38 (334,041)
Citation 1

Abstract:

Tax Reform Act of 1986, passive loss rules, passive income, legislative history, taxation, IRS, Internal Revenue Service

10.

Proposed Regulations on Noncompensatory Options: A Light at the End of the Tunnel

Journal of Taxation of Investments, Vol. 21, No. 2, Winter 2004
Number of pages: 32 Posted: 29 Jun 2004 Last Revised: 13 Apr 2009
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 28 (385,852)

Abstract:

partnerships, noncompensatory options, services options, regulations, taxation

11.

Estate Planning: Hyperlexis and the Annual Exclusion Rule

Suffolk University Law Review, Vol. 32, No. 2, 1998, pp. 211-232
Number of pages: 22 Posted: 01 Oct 2014
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 11 (463,805)

Abstract:

Internal Revenue Code, I.R.C. ยง 2503(b), gift tax, gifts, taxpayers, simplification, hyperlexis, Bayless Manning, federal legislatures, state legislatures, complexity

12.

Hyperlexis and the Loophole

Oklahoma Law Review, Vol. 49, No. 3, Fall 1996, pp. 403-424
Number of pages: 22 Posted: 01 Oct 2014
Walter D. Schwidetzky
University of Baltimore - School of Law
Downloads 6 (448,397)

Abstract:

hyperlexis, Congress, tax law, Internal Revenue Code, partnership taxation, subchapter K, loopholes, value added tax