Author Page for David S. Miller

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018

Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari D. Glogower, Daniel J. Hemel, David Kamin, Mitchell Kane, Rebecca M. Kysar, David S. Miller, Darien Shanske, Daniel Shaviro and Manoj Viswanathan

University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Law, San Francisco

Downloads 59,944 (35)

Citation 6

Abstract:

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018

Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019

David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel J. Hemel, Mitchell Kane, David S. Miller, Daniel Shaviro and Manoj Viswanathan

New York University School of Law, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, New York University School of Law, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Law, San Francisco

Downloads 38,671 (82)

Citation 2

Abstract:

3.

The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers

Number of pages: 120 Posted: 12 Feb 2011 Last Revised: 23 Apr 2011

David S. Miller and Jean Marie Bertrand

Proskauer Rose LLP and affiliation not provided to SSRN

Downloads 2,433 (9,936)

Citation 1

Abstract:

4.

The Tax Guide to Offshore Lending

Number of pages: 116 Posted: 03 Nov 2020

David S. Miller

Proskauer Rose LLP

Downloads 1,098 (33,651)

Abstract:

5.

Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens

Number of pages: 71 Posted: 01 Oct 2010 Last Revised: 15 Jan 2011

David S. Miller

Proskauer Rose LLP

Downloads 1,051 (35,825)

Citation 2

Abstract:

6.

How Donald Trump Can Keep His Campaign Promises, Grow the Economy, Cut Tax Rates, Repatriate Offshore Earnings, Reduce Income Inequality, Keep Jobs in the United States, Reduce the Deficit, and Save the World

Tax Notes, Vol. 155, No. 8, May 2017, Tax Forum Paper No. 680

Number of pages: 45 Posted: 01 Feb 2017 Last Revised: 14 Jul 2017

David S. Miller

Proskauer Rose LLP

Downloads 1,026 (37,052)

Abstract:

7.

Tax Planning Under the Tax Cuts and Jobs Act: Flow-Throughs Are the Answer to Everything

Number of pages: 8 Posted: 16 Nov 2017 Last Revised: 13 Dec 2017

David S. Miller

Proskauer Rose LLP

Downloads 795 (52,795)

Abstract:

8.

Summary of the Tax Provisions of the CARES Act

Number of pages: 7 Posted: 09 Apr 2020 Last Revised: 05 May 2020

David S. Miller, Muhyung (Aaron) Lee, Kathleen Semanski and Sean Webb

Proskauer Rose LLP, Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office), Independent and Proskauer

Downloads 445 (109,621)

Abstract:

9.

IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385

Number of pages: 15 Posted: 13 Nov 2016

David S. Miller and Janicelynn Asamoto Park

Proskauer Rose LLP and Independent

Downloads 425 (115,704)

Abstract:

10.

The Proposed Section 163(j) Regulations

Number of pages: 15 Posted: 26 Dec 2018

David S. Miller, Sejin Park, Mani Kakkar and Sean Webb

Proskauer Rose LLP, Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office), Proskauer Rose LLP and Proskauer

Downloads 388 (128,484)

Abstract:

11.

Advice for Jeff Bezos: Social Welfare Organizations as Grantmakers

NYU Journal of Legislation and Public Policy, Forthcoming

Number of pages: 32 Posted: 02 Jul 2018

David S. Miller

Proskauer Rose LLP

Downloads 384 (130,054)

Abstract:

12.

A Progressive System of Mark-to-Market Taxation

Downloads 348 (145,043)

Citation 2

2

A Progressive System of Mark-to-Market Taxation

The Shelf Project, Tax Notes, Vol. 121, p. 213, October 13, 2008

Number of pages: 7 Posted: 09 Dec 2009

David S. Miller

Proskauer Rose LLP

Downloads 203 (248,443)

Abstract:

A Progressive System of Mark-to-Market Taxation

Number of pages: 34 Posted: 21 Oct 2010 Last Revised: 12 Nov 2010

David S. Miller

Proskauer Rose LLP

Downloads 145 (333,246)

Citation 2

Abstract:

13.

A Comprehensive Mark-to-Market Tax for the 0.1% Wealthiest and Highest-Earning Taxpayers

Number of pages: 30 Posted: 05 Jan 2016 Last Revised: 21 Jan 2016

David S. Miller

Proskauer Rose LLP

Downloads 298 (170,955)

Citation 3

Abstract:

14.

Reforming the Taxation of Exempt Organizations and Their Patrons

TAX FORUM No. 652

Number of pages: 88 Posted: 23 Oct 2013 Last Revised: 21 Nov 2013

David S. Miller

Proskauer Rose LLP

Downloads 250 (204,315)

Citation 1

Abstract:

15.

Toward an Economic Model for the Taxation of Derivatives and Other Financial Instruments

Harvard Business Law Review Online, Vol. 3, p. 108, 2013

Number of pages: 12 Posted: 15 Mar 2013

David S. Miller

Proskauer Rose LLP

Downloads 236 (216,056)

Abstract:

16.

How Mark-to-Market Taxation Can Lower the Corporate Tax Rate and Reduce Income Inequality

Number of pages: 20 Posted: 01 Jan 2015 Last Revised: 21 Oct 2015

David S. Miller

Proskauer Rose LLP

Downloads 232 (219,710)

Citation 1

Abstract:

17.

Distinguishing Risk: The Disparate Tax Treatment of Insurance and Financial Contracts in a Converging Marketplace

Tax Lawyer, No. 2, Winter 2002

Number of pages: 104 Posted: 15 May 2002 Last Revised: 04 Jan 2011

David S. Miller

Proskauer Rose LLP

Downloads 213 (238,140)

Abstract:

18.

The Proposed Opportunity Zone Regulations

Number of pages: 38 Posted: 13 Nov 2018

David S. Miller, Jean Bertrand and Sejin Park

Proskauer Rose LLP, Proskauer Rose LLP and Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office)

Downloads 185 (270,708)

Abstract:

19.

New 871(m) Regulations Finalize Dividend Equivalent Payment Withholding Rules for Equity Derivatives

Number of pages: 25 Posted: 04 Oct 2015 Last Revised: 05 Oct 2015

David S. Miller and Jason Schwartz

Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP

Downloads 177 (281,341)

Citation 1

Abstract:

20.

A Summary of the Individual and Corporate Tax Proposals in the Obama Administration's Fiscal Year 2012 Budget

Number of pages: 11 Posted: 23 Feb 2011

David S. Miller and Charles Kaufman

Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP

Downloads 171 (289,904)

Abstract:

21.

The Democratic Tax Proposals

Number of pages: 22 Posted: 15 Nov 2019 Last Revised: 04 Mar 2020

David S. Miller, Bowon Koh and Sean Webb

Proskauer Rose LLP, Proskauer Rose LLP and Proskauer

Downloads 155 (314,956)

Abstract:

22.

Fixing 501(c)(4): Recalibrating the Tax Subsidy for Lobbying and Political Activity

Number of pages: 28 Posted: 07 Jun 2013

David S. Miller

Proskauer Rose LLP

Downloads 155 (314,956)

Abstract:

23.

Tax Aspects of the 'Gang of Six' Plan to Reduce the Deficit

Posted: 23 Jul 2011

David S. Miller

Proskauer Rose LLP

Downloads 129 (364,091)

Abstract:

24.

The Proposed Anti-Hybrid Regulations

Number of pages: 27 Posted: 07 Feb 2019

David S. Miller and Sean Webb

Proskauer Rose LLP and Proskauer

Downloads 116 (393,784)

Abstract:

25.

The Tax App: Eliminating Tax Returns Entirely

Number of pages: 5 Posted: 19 Jul 2017

David S. Miller

Proskauer Rose LLP

Downloads 106 (420,242)

Abstract:

26.

The Proposed FDII Regulations

Number of pages: 25 Posted: 13 May 2019

David S. Miller, Sean Webb and Elizabeth Wytock

Proskauer Rose LLP, Proskauer and Proskauer

Downloads 94 (455,991)

Abstract:

27.

The Tax Provisions of the HEALS Act

Number of pages: 10 Posted: 06 Aug 2020

David S. Miller and Sean Webb

Proskauer Rose LLP and Proskauer

Downloads 93 (459,187)

Abstract:

28.

The FFCRA and CARES Act: Key Provisions Affecting Nonprofit Organizations

Number of pages: 11 Posted: 27 Apr 2020 Last Revised: 05 May 2020

Jean Bertrand, Bowon Koh, Madison Marko, David S. Miller, Amanda Nussbaum and Sean Webb

Proskauer Rose LLP, Proskauer Rose LLP, Proskauer, Proskauer Rose LLP, Independent and Proskauer

Downloads 88 (475,377)

Citation 1

Abstract:

29.

A Summary of the Final FBAR Regulations

Number of pages: 10 Posted: 02 Mar 2011

David S. Miller and Jason D. Schwartz

Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP

Downloads 73 (530,625)

Abstract:

30.

The Final Regulations on Opportunity Zones

Number of pages: 42 Posted: 18 Feb 2020

Jean Bertrand, David S. Miller, Sejin Park and Sean Webb

Proskauer Rose LLP, Proskauer Rose LLP, Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office) and Proskauer

Downloads 69 (547,235)

Citation 1

Abstract:

31.

A Summary of the Energy Tax Provisions in the Obama Administration's Fiscal Year 2012 Budget

Number of pages: 6 Posted: 23 Feb 2011 Last Revised: 04 Mar 2011

David S. Miller and Jason D. Schwartz

Proskauer Rose LLP and Cadwalader, Wickersham & Taft LLP

Downloads 60 (587,723)

Abstract:

32.

The Proposed BEAT Regulations

Number of pages: 18 Posted: 11 Jan 2019

David S. Miller and Sean Webb

Proskauer Rose LLP and Proskauer

Downloads 53 (623,078)

Abstract:

33.

An Analysis of the Deficit Reduction Commission's Final Report

Number of pages: 23 Posted: 23 Feb 2011

David S. Miller

Proskauer Rose LLP

Downloads 52 (628,480)

Abstract:

34.

The Second Set of Proposed Opportunity Zone Regulations

Number of pages: 20 Posted: 29 May 2019

David S. Miller, Jean Bertrand, Sejin Park and Sean Webb

Proskauer Rose LLP, Proskauer Rose LLP, Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office) and Proskauer

Downloads 43 (680,449)

Citation 1

Abstract:

35.

Summary of the Tax Provisions of the HEROES Act

Number of pages: 7 Posted: 20 May 2020

David S. Miller and Sean Webb

Proskauer Rose LLP and Proskauer

Downloads 38 (713,067)

Abstract:

36.

The Proposed 'Downward Attribution' Regulations and Revenue Procedure

Number of pages: 16 Posted: 01 Dec 2019

David S. Miller and Sean Webb

Proskauer Rose LLP and Proskauer

Downloads 34 (740,898)

Abstract:

37.

The Final Passthrough Deduction Regulations

Number of pages: 23 Posted: 02 Apr 2019

David S. Miller and Yomarie (Jo) Habenicht

Proskauer Rose LLP and Proskauer

Downloads 31 (763,395)

Abstract:

38.

#MeTooTax: Ending the Tax on Sexual Harassment Victims

Posted: 15 Aug 2021 Last Revised: 28 Nov 2021

David S. Miller

Proskauer Rose LLP

Abstract:

39.

Snake in the Box: The Hazards of Implementing Substantive Tax Policy Through 'Anti-Abuse' Rules

Posted: 27 Sep 2000

David S. Miller

Proskauer Rose LLP

David S. Miller

Proskauer Rose LLP

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Scholarly Papers (39)

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