Libin Zhang

Fried Frank

partner

One New York Plaza

New York, NY NY 10004

United States

SCHOLARLY PAPERS

22

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Scholarly Papers (22)

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
Fried Frank
Downloads 124 (247,987)

Abstract:

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section 199A, passthrough business income

2.

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: 03 Mar 2020
Libin Zhang
Fried Frank
Downloads 123 (249,536)

Abstract:

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

3.

Simultaneous Equations for Simpler Tax Analysis

Tax Notes, Vol. 161, No. 5, 2018
Number of pages: 11 Posted: 20 Dec 2018
Libin Zhang
Fried Frank
Downloads 122 (251,103)

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

4.

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
Fried Frank and Roberts & Holland LLP
Downloads 84 (322,610)

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section 965, deemed repatriation

5.

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
Fried Frank
Downloads 76 (342,183)

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

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
Fried Frank
Downloads 73 (350,072)

Abstract:

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subpart F income, GILTI, CFC

7.

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
Fried Frank
Downloads 67 (366,807)

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

8.

Clearing the Air About Marijuana in Qualified Opportunity Zones

35 Tax Management Real Estate Journal No. 4 (2019)
Number of pages: 3 Posted: 15 Apr 2019 Last Revised: 07 May 2019
Libin Zhang
Fried Frank
Downloads 63 (378,692)

Abstract:

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

9.

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
Fried Frank
Downloads 54 (407,958)

Abstract:

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qualified opportunity zones, partnerships

10.

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
Fried Frank
Downloads 53 (411,410)

Abstract:

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

11.

More Losses, More Problems: Excess Business Loss Rules

163 Tax Notes 695
Number of pages: 9 Posted: 21 Jun 2019
Libin Zhang
Fried Frank
Downloads 48 (429,423)

Abstract:

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excess business loss, 461(l), passive loss, 469

12.

The Life-Changing Magic of Tidying Up Partnerships

Tax Notes, Mar. 11, 2019, pp. 1171-1174
Number of pages: 4 Posted: 14 May 2019
Libin Zhang
Fried Frank
Downloads 40 (461,465)

Abstract:

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simplification, tax simplification, 199A, 163(j), tidying up

13.

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
Fried Frank and Roberts & Holland LLP
Downloads 36 (478,977)

Abstract:

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REIT, earnings and profits, section 965, depreciation

14.

A Thickening Pot: Gross Income Taxation of Hobby Activities

163 Tax Notes 541, 2019
Number of pages: 6 Posted: 17 Jun 2019
Libin Zhang
Fried Frank
Downloads 29 (513,296)

Abstract:

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hobby activities, hobby losses, marijuana, miscellaneous itemized deductions, tax simplification

15.

Marriage and the 2017 Tax Reform Law

39 Daily Tax Report 15 (2019)
Number of pages: 2 Posted: 31 Mar 2019
Libin Zhang
Fried Frank
Downloads 24 (542,104)

Abstract:

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

16.

Springtime for Opportunity Zones and Exclusion of All Gain

165 Tax Notes 1587
Number of pages: 4 Posted: 16 Jan 2020
Libin Zhang
Fried Frank
Downloads 23 (548,269)

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qualified opportunity zone, qualified opportunity fund, opportunity zone, J-curve, LIHTC, tanking, turducken

17.

Proposed Opportunity Zone Regulations – The Sequel

36 Tax Management Real Estate Journal No. 6
Number of pages: 8 Posted: 06 Jun 2019 Last Revised: 13 Aug 2019
Robert Cassanos, Colin Kelly and Libin Zhang
Fried, Frank, Harris, Shriver & Jacobson, Fried, Frank, Harris, Shriver & Jacobson LLP and Fried Frank
Downloads 23 (548,269)

Abstract:

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qualified opportunity zones, qualified opportunity funds, partnerships, 1231 gains, recycling, leases

18.

Unentertaining Business Meals and Entertaining Employee Meetings

167 Tax Notes Federal 231, 2020
Number of pages: 7 Posted: 04 Jun 2020
Libin Zhang
Fried Frank
Downloads 22 (554,552)

Abstract:

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274, 274(e)(5), Entertainment, TCJA, Business Meals, Substantiation, Taco Bell, Franchise Wars

19.

Classifying Nonbusiness Interest: Investment, Passive, or Personal

164 Tax Notes 353 (2019)
Number of pages: 5 Posted: 18 Sep 2019
Libin Zhang
Fried Frank
Downloads 19 (573,693)

Abstract:

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interest, passive activity loss, rental real estate, investment activity

20.

Like-Kind Exchanges Hold Tax Traps for the Unwary

Law360, 2019
Number of pages: 4 Posted: 25 Oct 2019
Libin Zhang
Fried Frank
Downloads 15 (599,648)

Abstract:

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like-kind exchange, 1031, pass-through business income deduction, 199A, Puerto Rico, unadjusted basis

21.

Tips For Investing In Opportunity Zone Businesses

Law360, 2019
Number of pages: 4 Posted: 30 Oct 2019 Last Revised: 04 Nov 2019
Libin Zhang
Fried Frank
Downloads 13 (613,236)

Abstract:

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qualified opportunity zones, 1400Z, 1400Z-2, operating businesses, FOMO, marijuana, kombucha

22.

Should More Public REIT Stock Mergers Be Taxable?

166 Tax Notes Federal 1281, 2020
Number of pages: 8 Posted: 25 Mar 2020
Cameron Cosby and Libin Zhang
Fried, Frank, Harris, Shriver & Jacobson LLP and Fried Frank
Downloads 3 (685,877)

Abstract:

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REIT, Merger, Reorganization, Dividends