Philip Postlewaite

Northwestern University Law School

Professor of Law and Director of the Graduate Tax Program

375 E. Chicago Ave

Chicago, IL 60611

United States

  • Northwestern University Law School

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    • Tel: (312) 503-7359
SCHOLARLY PAPERS

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Scholarly Papers (5)

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1.

Fifteen and Thirty Five - Class Warfare in Subchapter K of the Internal Revenue Code: The Taxation of Human Capital Upon the Receipt of a Proprietary Interest in a Business Enterprise

Virginia Tax Review, Spring 2009, Northwestern Law & Econ Research Paper No. 08-21
Number of pages: 69 Posted: 10 Nov 2008
Philip Postlewaite
Northwestern University Law School
Downloads 297 (155,829)

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profits interests, carried interests, partnership taxation, private equity, ordinary income method, forced valuation method, cost of capital method, talent-revealing election, compensatory transfers, conversion, deferral, human capital

2.

Anachronisms in Subchapter K of the Internal Revenue Code: Is it Time to Part with Section 736?

Northwestern University Law Review, Vol. 100, 2006
Number of pages: 35 Posted: 03 Aug 2005
Philip Postlewaite and Adam H. Rosenzweig
Northwestern University Law School and Washington University in St. Louis - School of Law
Downloads 204 (225,262)

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736, anachronism, evolution

3.

The Omnipresence of Subchapter K in the International Arena?

Taxes - The Tax Magazine, Forthcoming, Northwestern Law & Econ Research Paper No. 15-01, Northwestern Public Law Research Paper No. 15-02
Number of pages: 51 Posted: 14 Jan 2015
Philip Postlewaite
Northwestern University Law School
Downloads 149 (295,238)

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Tax, International Tax, Suchapter K, Subchapter N, partnership

4.

Optional Basis Adjustments Under Subchapter K: Trap for the Unwary, Tax Planning Tool, or Both? Should They Be Mandatory?

Florida Tax Review, Vol. 15, No. 3, 2013, Northwestern Public Law Research Paper No. 14-12
Number of pages: 52 Posted: 01 Apr 2014 Last Revised: 28 Apr 2014
Philip Postlewaite
Northwestern University Law School
Downloads 138 (313,807)

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Subchapter K, basis adjustments, tax law, tax, partnership

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