Eric A. Lustig

New England Law | Boston

154 Stuart St.

Boston, MA 02116

United States

SCHOLARLY PAPERS

15

DOWNLOADS

536

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Scholarly Papers (15)

1.

A Continuing Look at Boston's Revised Payment in Lieu of Taxes (PILOT) Program: Update Version 2.0

New England Law Review On Remand Vol. 50(1), 2015-2016, New England Law | Boston Research Paper No. 15-07
Number of pages: 13 Posted: 22 Apr 2015 Last Revised: 18 Jan 2016
Eric A. Lustig
New England Law | Boston
Downloads 93 (273,388)

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PILOT, Payment in Lieu of Taxes, Boston PILOT Task Force, Boston PILOT Program, Property Tax Exemption for Charitable Organizations

2.

Tax on Insurance Buildup

Tax Notes, Vol. 122, p. 665, February 2, 2009, The Shelf Project
Number of pages: 8 Posted: 09 Dec 2009
Calvin H. Johnson, Andy Pike and Eric A. Lustig
University of Texas at Austin - School of Law, American University - Washington College of Law and New England Law | Boston
Downloads 84 (291,396)

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tax reform,life insurance

3.

The 'Close Corporation' Legacy of the Demoulas/Market Basket Saga: A Case Against Type?

New England Law Review On Remand, Vol. 50, Forthcoming, New England Law | Boston Research Paper No. 16-05
Number of pages: 15 Posted: 16 Apr 2016 Last Revised: 14 Sep 2016
Eric A. Lustig and Susan R. Finneran
New England Law | Boston and New England Law | Boston
Downloads 69 (326,294)

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Close corporation, Market Basket, Demoulas, team production

4.

Book Review: Many Unhappy Returns: One Man's Quest to Turn Around the Most Unpopular Organization in America

New England Law Review, Vol. 40, No. 2, 2006
Number of pages: 8 Posted: 04 May 2015
Eric A. Lustig
New England Law | Boston
Downloads 50 (381,662)

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Internal Revenue Service Commissioner, taxation, Charles Rossotti, taxation

5.

The Boston City Pilot Task Force: An Emerging Best Practice?

New England Law Review, Vol. 44, No. 3, 2010
Number of pages: 19 Posted: 01 May 2015
Eric A. Lustig
New England Law | Boston
Downloads 38 (425,061)

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Boston PILOT Task Force, nonprofit organizations, tax exempt organizations, taxation, payment in lieu of taxes, PILOT program,

6.

Foreword and Background: The Legacy of the Market Basket/Demoulas Saga

New England Law Review On Remand, Volume 50, Forthcoming, New England Law | Boston Research Paper No. 16-08
Number of pages: 11 Posted: 24 May 2016 Last Revised: 14 Sep 2016
Eric A. Lustig
New England Law | Boston
Downloads 32 (449,922)

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Close corporation, Market Basket, Demoulas, team production

7.

Foreword: The Bhopal Disaster Approaches 25: Looking Back to Look Forward

New England Law Review, Vol. 42, No. 4, 2008
Number of pages: 8 Posted: 04 May 2015
Eric A. Lustig
New England Law | Boston
Downloads 27 (473,920)

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Alien Tort Claims Act, Bhopal disaster, corporate liability, corporate social responsibility, environmental disasters, human rights, international human rights, multinational corporations, precautionary principle, Union Carbide

8.

IRS Form 8300: The Attorney-Client Privilege and Tax Policy Become Casualties in the War Against Money Laundering

Hofstra Law Review, Vol. 24, No. 3, 1996
Number of pages: 54 Posted: 01 May 2015
Matthew P. Harrington and Eric A. Lustig
Université de Montréal and New England Law | Boston
Downloads 25 (484,538)

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Attorney-client privilege, confidentiality, confidential communications, IRS Form 8300, IRS section 6050I, money-laundering, taxation, tax policy, underground economy

9.

Negative Basis Reconsidered: Of Hoaxes, Traps for the Unwary, and the Need for Reform

Gonzaga Law Review, Vol. 32, 1996
Number of pages: 32 Posted: 28 Apr 2015
Eric A. Lustig
New England Law | Boston
Downloads 22 (501,178)

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Basis, consolidated return excess loss account, deferred gain, IRC section 357(c), negative basis, nonrecognition of realized gains or losses, nonrecognition policy, nonrecourse liabilities, zero basis doctrine

10.

The Boston PILOT Task Force One Year Later: Proposed Change and its Aftermath

New England Law Review, Vol. 46, No. 1, 2011
Number of pages: 7 Posted: 29 Apr 2015
Eric A. Lustig
New England Law | Boston
Downloads 20 (512,488)

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PILOT program, payment in lieu of taxes, tax-exempt organizations

11.

IRS, Inc. - The IRS Oversight Board - Effective Reform or Just Politics? Some Early Thoughts from a Corporate Law Perspective

Duquesne University Law Review, Vol. 42, No. 4, 2004
Number of pages: 50 Posted: 01 May 2015
Eric A. Lustig
New England Law | Boston
Downloads 19 (518,294)

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Corporate scandals, corporate governance, government corporations, IRS Oversight Board, IRS Restructuring and Reform Act of 1998, tax policy, taxation

12.

Who We are: An Empirical Study of the Tax Law Professoriate

Pittsburgh Tax Review. Volume 1, Issue 1, p. 85. Fall 2003
Number of pages: 46 Posted: 15 Aug 2004 Last Revised: 30 Apr 2015
Eric A. Lustig
New England Law | Boston
Downloads 15 (541,365)

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13.

To George Dargo: 'I Hope You Had the Time of Your Life'

47 New England Law Review On Remand 17 (2012), New England Law | Boston Research Paper No. 16-09
Number of pages: 7 Posted: 24 May 2016
Eric A. Lustig
New England Law | Boston
Downloads 14 (547,257)

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George Dargo, In memoriam, New England Law, Boston

14.

Taxation of Prepaid Tuition Plans and the 1997 Tax Provisions -- Middle Class Panacea or Placebo? Continuing Problems and Variations on a Theme

Akron Law Review, Vol. 31, No. 1, 1997
Number of pages: 44 Posted: 05 May 2015
Eric A. Lustig
New England Law | Boston
Downloads 14 (547,257)

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higher education, IRS section 529, original issue discount rules, OID rules, prepaid tuition plans, student loans, tax incentives, tax policy, taxation

15.

Foreword: Tax-Exempt Organizations and the State: New Conditions on Exempt Status

New England Law Review, Vol. 44, No. 3, 2010
Number of pages: 4 Posted: 04 May 2015
Eric A. Lustig
New England Law | Boston
Downloads 14 (547,257)

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Art collections, Boston City PILOT program, payment in lieu of taxes, private foundation excise tax, property tax, taxation, tax-exempt organizations, university endowments