Libin Zhang

Roberts & Holland LLP

United States

SCHOLARLY PAPERS

12

DOWNLOADS

439

CITATIONS

0

Scholarly Papers (12)

1.

Marginal Income Tax Rates of the Passthrough Business Deduction

Tax Notes, Vol. 159, No. 8, 2018
Number of pages: 7 Posted: 26 Nov 2018 Last Revised: 27 Nov 2018
Libin Zhang
Roberts & Holland LLP
Downloads 110 (239,777)

Abstract:

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section 199A, passthrough business income

2.

Simultaneous Equations for Simpler Tax Analysis

Tax Notes, Vol. 161, No. 5, 2018
Number of pages: 11 Posted: 20 Dec 2018
Libin Zhang
Roberts & Holland LLP
Downloads 87 (280,155)

Abstract:

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simultaneous equations, net operating losses, GILTI, FDII, section 163(j), section 250, section 199A

3.

The End of Eternity: Anomalies in Transition to Territoriality

Tax Notes, Vol. 159, No. 5, 2018
Number of pages: 20 Posted: 08 Nov 2018 Last Revised: 06 Dec 2018
Libin Zhang and Joshua Rabinovits
Roberts & Holland LLP and Roberts & Holland LLP
Downloads 62 (339,173)

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section 965, deemed repatriation

4.

Qualified Opportunity Zones: Hot Tubs and Other Hot Topics

Tax Notes, Vol. 160, No. 6, 2018
Number of pages: 15 Posted: 26 Nov 2018 Last Revised: 15 Feb 2019
Libin Zhang
Roberts & Holland LLP
Downloads 39 (413,851)

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qualified opportunity zones, partnerships, bitcoin vibranium, hot tub facilities, marijuana dispensation facilities, vaping facilities

5.

Links to the Past: Old Exceptions to New Interest Deduction Limitations

Tax Notes Vol. 162, No. 3, January 2019
Number of pages: 16 Posted: 07 Feb 2019 Last Revised: 13 Feb 2019
Libin Zhang
Roberts & Holland LLP
Downloads 34 (433,913)

Abstract:

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Section 163(j), Business Interest Limitation, Guaranteed Payment, Real Property Trade or Business Election, Small Business, Tax Shelter, Syndicate

6.

To the Frying Pan: New Virtues of Subpart F Income Over GILTI

Tax Notes, Vol. 160, No. 1, 2018
Number of pages: 10 Posted: 26 Nov 2018 Last Revised: 27 Nov 2018
Libin Zhang
Roberts & Holland LLP
Downloads 27 (465,926)

Abstract:

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subpart F income, GILTI, CFC

7.

Qualified Opportunity Zones and Select Partnership Issues

Tax Management Real Estate Journal vol. 34, 11, p. 235, 2018
Number of pages: 6 Posted: 07 Feb 2019
Libin Zhang
Roberts & Holland LLP
Downloads 26 (471,083)

Abstract:

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qualified opportunity zones, partnerships

8.

Qualified Opportunity Zones: Death, Taxes, and Other Uncertainties

Tax Management Real Estate Journal, Vol. 35, No. 2, Feb. 6, 2019.
Number of pages: 5 Posted: 25 Jan 2019 Last Revised: 13 Feb 2019
Libin Zhang
Roberts & Holland LLP
Downloads 25 (476,392)

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qualified opportunity zones, death, basis step-up, new markets tax credit, low income housing tax credit, turduckens

9.

The Discreet Charms of the Dividends Received Deduction

Tax Notes, Vol. 161, No. 7, 2018
Number of pages: 11 Posted: 07 Feb 2019
Libin Zhang
Roberts & Holland LLP
Downloads 15 (531,924)

Abstract:

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participation exemption, dividends received deduction, section 245A, international taxation

10.

Through a Glass Darkly: REIT Earnings and Profits

Tax Notes, Vol. 161, No. 3, 2018
Number of pages: 10 Posted: 05 Dec 2018
Libin Zhang and Michael Grisolia
Roberts & Holland LLP and Roberts & Holland LLP
Downloads 11 (554,879)

Abstract:

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REIT, earnings and profits, section 965, depreciation

11.

Marriage and the 2017 Tax Reform Law

39 Daily Tax Report 15
Number of pages: 2
Libin Zhang
Roberts & Holland LLP
Downloads 3

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marriage, tax reform, state and local taxes, home mortgage interest, Great Divorce Rush of 2018, alimony, divorce

12.

Clearing the Air About Marijuana and Qualified Opportunity Zones

52 Daily Tax Report 11
Number of pages: 3
Libin Zhang
Roberts & Holland LLP
Downloads 0

Abstract:

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qualified opportunity zone, qualified opportunity fund, marijuana, cannabis, farming, sin business, section 280E