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Douglas A. Kahn

University of Michigan Law School

Professor

625 South State Street

Ann Arbor, MI 48109-1215

United States

  • University of Michigan Law School

    • Email
    • Tel: 734-647-4043
SCHOLARLY PAPERS

42

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CITATIONS
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9

Scholarly Papers (42)

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1.

Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship

Florida Tax Review, Forthcoming
Number of pages: 15 Posted: 14 Jun 2007
Jeffrey H. Kahn and Douglas A. Kahn
Florida State University - College of Law and University of Michigan Law School
Downloads 562 (35,905)

Abstract:

Taxation, Employment, Termination, Buyout, Beilein

2.

Cancellation of Debt and Related Transactions

Tax Lawyer, Forthcoming, U of Michigan Public Law Research Paper No. 441
Number of pages: 48 Posted: 11 Feb 2015 Last Revised: 11 Mar 2015
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Downloads 411 (43,135)

Abstract:

Cancellation of Debt, Cancellation of Indebtedness, Transactional Approach, COD

3.

The Two Faces of Tax Neutrality: Do They Interact or are They Mutually Exclusive?

Northern Kentucky Law Review, Vol. 18, p. 1, 1990
Number of pages: 19 Posted: 08 Jun 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 379 (48,823)

Abstract:

Neutral, Neutraility, Tax, Haig-Simons, Income

4.

Free Rider – A Justification for Mandatory Medical Insurance Under Health Care Reform?

Michigan Law Review First Impressions, Forthcoming, Washington & Lee Legal Studies Paper No. 2011-3, U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-005, U of Michigan Public Law Working Paper No. 235
Number of pages: 12 Posted: 16 Mar 2011 Last Revised: 27 Apr 2011
Jeffrey H. Kahn and Douglas A. Kahn
Florida State University - College of Law and University of Michigan Law School
Downloads 337 (59,313)

Abstract:

Individual Mandate, Free Rider, Medical, Health, Insurance, Patient Protection and Affordable Care Act, Obamacare

5.

Federal Income Tax - Gifts and Inheritances

FEDERAL INCOME TAX, 6th Edition, Chapter 6, p. 131, Foundation Press, 2011, U of Michigan Public Law Working Paper No. 246, FSU College of Law, Public Law Research Paper No. 545
Number of pages: 29 Posted: 11 Aug 2011 Last Revised: 15 Sep 2011
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Downloads 198 (121,082)

Abstract:

Gift, Inheritance, Duberstein, Donor, Donee, Devise, Gift Tax

6.

A Definition of Liabilities in Internal Revenue Code Sections 357 and 358(D)

Michigan Law Review, Vol. 73, p. 461, 1975
Number of pages: 12 Posted: 04 May 2007
Douglas A. Kahn and Dale A. Oesterle
University of Michigan Law School and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 190 (118,830)

Abstract:

Taxation, controlled corporation, liability, basis, Crane

7.

Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting

Florida Tax Review, Vol. 11, 2011, U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-011, U of Michigan Public Law Working Paper No. 243
Number of pages: 24 Posted: 01 Jul 2011 Last Revised: 13 Jul 2011
Douglas A. Kahn
University of Michigan Law School
Downloads 183 (132,260)

Abstract:

Noncommercial, taxation, labor pool, home school, barter, cooperative, income, services

8.

The Proper Tax Treatment of the Transfer of a Compensatory Partnership Interest

Tax Lawyer, Vol. 62, No. 1, pp. 1-28, Summer 2009, U of Michigan Public Law Working Paper No. 179
Number of pages: 59 Posted: 25 Nov 2009 Last Revised: 11 Jan 2010
Douglas A. Kahn
University of Michigan Law School
Downloads 177 (136,329)

Abstract:

Partnership, Interest, Compensatory, Capital, Tax, Carried Interest, Hedge Fund, Private Equity

9.

Accelerated Depreciation - Tax Expenditure or Proper Allowance for Measuring Net Income?

Michigan Law Review, Vol. 78, p. 1, 1979
Number of pages: 30 Posted: 01 May 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 170 (134,209)
Citation 5

Abstract:

Taxation, Tax Expenditure, Depreciation, Accelerated

10.

The Unaffordable Health Act - A Response to Professors Bagley and Horwitz

Michigan Law Review First Impressions, 2011, FSU College of Law, Public Law Research Paper No. 549, U of Michigan Public Law Working Paper No. 245, U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 214
Number of pages: 12 Posted: 04 Aug 2011 Last Revised: 14 Oct 2011
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Downloads 154 (156,699)

Abstract:

Individual Mandate, Mandate, Healthcare, Obamacare, Free Rider, Health Reform, Health Insurance

11.

Prevention of Double Deductions of a Single Loss: Solutions in Search of a Problem

Virginia Tax Review, Vol. 26, p. 1, 2006
Number of pages: 65 Posted: 29 Mar 2006
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Downloads 147 (161,959)

Abstract:

Tax, Corporate, Loss, Deduction

12.

Distribution of Stock and Section 306 Stock

PRINCIPLES OF CORPORATE TAXATION (Concise Hornbook Series), p. 120, 2011, U of Michigan Public Law Working Paper No. 247, FSU College of Law, Public Law Research Paper No. 544, FSU College of Law, Law, Business & Economics Paper No. 12-2
Number of pages: 25 Posted: 11 Aug 2011 Last Revised: 28 Feb 2012
Douglas A. Kahn, Jeffrey H. Kahn and Terrence G. Perris
University of Michigan Law School, Florida State University - College of Law and Squire, Sanders & Dempsey LLP
Downloads 125 (172,385)

Abstract:

Stock Dividend, Preferred Stock, Bailout, 306

13.

Guaranteed Payments Made in Kind By a Partnership

Florida Tax Review, Vol. 6, p. 405, 2004
Number of pages: 36 Posted: 02 May 2007
Douglas A. Kahn and Faith Cuenin
University of Michigan Law School and affiliation not provided to SSRN
Downloads 125 (179,495)

Abstract:

Taxation, Partnership, Partner, Guaranteed Payment

14.

Will the Tax Man Cometh to Coach Rodriguez?

Tax Notes, Vol. 120, No. 5, pp. 274-278, 2008, U of Michigan Public Law Working Paper No. 175
Number of pages: 6 Posted: 23 Nov 2009 Last Revised: 15 Dec 2009
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Downloads 124 (179,495)

Abstract:

Taxation, Employment, Termination, Buyout, Rodriguez, Coach

15.

Tax Expenditure Budgets: A Critical View

Tax Notes, pp. 1661-1665, March 30, 1992
Number of pages: 5 Posted: 16 Jun 2007
Douglas A. Kahn and Jeffrey Sean Lehman
University of Michigan Law School and New York University – Shanghai
Downloads 115 (193,169)
Citation 1

Abstract:

tax expendture budget, tax expenditures, neutrality

16.

A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation

Florida State University Law Review, Forthcoming, U of Michigan Law & Econ Research Paper No. 13-001, U of Michigan Public Law Research Paper No. 303
Number of pages: 21 Posted: 23 Jan 2013 Last Revised: 27 Mar 2013
Douglas A. Kahn
University of Michigan Law School
Downloads 111 (180,544)

Abstract:

tax, expenditure, budget, depreciation, ACRS, MACRS, accelerated, ideal, neutral

17.

Mandatory Buy-Out Agreements for Stock of Closely Held Corporations

Michigan Law Review, Vol. 68, p. 1, 1969
Number of pages: 33 Posted: 02 May 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 107 (201,873)
Citation 1

Abstract:

Taxation, Buy-Out, Closely Held Corporation, Life Insurance

18.

'Gifts, Gafts, and Gefts' - the Income Tax Definition and Treatment of Private and Charitable 'Gifts' and a Principled Justification for the Exclusion of Gifts from Income

Notre Dame Law Review, Vol. 78, p. 441, 2003
Number of pages: 86 Posted: 14 Mar 2003
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Downloads 97 (207,235)

Abstract:

Gifts, Taxation, Charity, Charitable Gifts, Income

19.

Federal Taxation of the Assignment of Life Insurance

Duke Law Journal, Vol. 1977, No. 5, p. 941, December 1977, U of Michigan Public Law Working Paper No. 82
Number of pages: 43 Posted: 01 May 2007
Douglas A. Kahn and Lawrence W. Waggoner
University of Michigan Law School and University of Michigan Law School
Downloads 94 (221,560)

Abstract:

Taxation, Life Insurance, Assignment, Estate Tax, Gross Estate

20.

Stock Redemptions: The Standards for Qualifying as a Purchase Under Section 302(b)

Fordham Law Review, Vol. 50, p. 1, 1981
Number of pages: 29 Posted: 10 May 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 90 (223,076)

Abstract:

Redemption, taxation, stock, 302(b)

21.

It is Logic Rather than Whom You Trust: A Rejoinder to Prof. Cohen

Tax Notes, Vol. 126, 2010, U of Michigan Public Law Working Paper No. 183
Number of pages: 6 Posted: 21 Jan 2010 Last Revised: 09 Feb 2010
Douglas A. Kahn
University of Michigan Law School
Downloads 89 (232,503)

Abstract:

Sotomayor, Tax, Rudkin, Knight, Roberts, 67(e), Trust Investment Fees, Statutory Construction

22.

Rudkin Testamentary Trust - A Response to Prof. Cohen

Tax Notes, Vol. 124, No. 12, 2009, U of Michigan Public Law Working Paper No. 169
Number of pages: 5 Posted: 26 Sep 2009 Last Revised: 15 Nov 2009
Douglas A. Kahn
University of Michigan Law School
Downloads 86 (237,340)

Abstract:

Sotomayor, tax, Rudkin, Knight, Roberts, 67(e), trust investment fees

23.

Contribution of a Built-In Loss to a Partnership

Tax Notes, Vol. 136, No. 5, 2012, U of Michigan Law & Econ Research Paper, No. 12-015
Number of pages: 8 Posted: 08 Aug 2012 Last Revised: 19 Aug 2012
Douglas A. Kahn
University of Michigan Law School
Downloads 81 (223,076)

Abstract:

built-in loss, partnership taxation, contributing partner, contributed property, remedial method

24.

Retirees Beware: Don't Worry About the British -- 2013 is Coming

Tax Notes, Vol. 136, No. 1, 2012, U of Michigan Law & Econ Research Paper No. 12-011, U of Michigan Public Law Working Paper No. 278
Number of pages: 7 Posted: 11 Jul 2012 Last Revised: 20 Jul 2012
Douglas A. Kahn and Lawrence W. Waggoner
University of Michigan Law School and University of Michigan Law School
Downloads 74 (267,157)

Abstract:

tax, taxes, retirees, dividends, capital gains

25.

Compensatory and Punitive Damages for a Personal Injury: To Tax or Not to Tax?

Florida Tax Review, Vol. 2, p. 327, 1995
Number of pages: 58 Posted: 02 May 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 72 (247,819)

Abstract:

Taxation, Punitive Damages, Personal Injury, Compensatory Damages

26.

Accelerated Depreciation Revisited - A Reply to Professor Blum

Michigan Law Review, Vol. 78, p. 1185, 1980
Number of pages: 8 Posted: 06 Jun 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 71 (267,157)
Citation 2

Abstract:

Taxation, Depreciation, Neutrality, Expenditure

27.

Alimony Treatment for a Single Payment

Tax Notes, Vol. 125, 2009, U of Michigan Public Law Working Paper No. 178
Number of pages: 6 Posted: 27 Dec 2009 Last Revised: 07 Jan 2010
Douglas A. Kahn
University of Michigan Law School
Downloads 67 (255,296)

Abstract:

alimony, taxation, single lump, front-loading, 71, webb, spouse

28.

Section 338 and its Foolish Consistency Rules - The Hobgoblin of Little Minds

Quinnipiac Law Review, Vol. 14, p. 31, 1994
Number of pages: 51 Posted: 08 Jun 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 67 (271,300)

Abstract:

Section 338, taxation, consistency rules, 338(h)(10), Kimbell-Diamond

29.

Tax Consequences of Assigning Life Insurance - Time for Another Look

Florida Tax Review, Vol. 4, p. 381, 1999
Number of pages: 36 Posted: 02 May 2007
Douglas A. Kahn and Lawrence W. Waggoner
University of Michigan Law School and University of Michigan Law School
Downloads 63 (279,937)

Abstract:

Taxation, Life Insurance, Assignment, Estate Tax, Insurance

30.

The Tax Provisions Denying a Deduction for Illegal Expenses and Expenses of an Illegal Business Should Be Repealed

Florida Tax Review, Vol. 18, Forthcoming, U of Michigan Law & Econ Research Paper No. 15-013
Number of pages: 22 Posted: 02 Sep 2015
Douglas A. Kahn and Howard Bromberg
University of Michigan Law School and University of Michigan Law School
Downloads 58 (149,388)

Abstract:

31.

The Constitutionality of Taxing Compensatory Damages for Mental Distress When There Was No Accompanying Physical Injury

Florida Tax Review, Vol. 4, p. 128, 1999
Number of pages: 12 Posted: 02 May 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 49 (311,238)

Abstract:

Taxation, Injury, Damages, Physical, Emotional Distress

32.

Sales Between a Partnership and Non-Partners

Tax Notes, Vol. 136, p. 827, August 2012, U of Michigan Law & Econ Research Paper No. 12-016
Number of pages: 7 Posted: 21 Aug 2012
Douglas A. Kahn
University of Michigan Law School
Downloads 40 (306,061)

Abstract:

partnership, non-partner, sales, related parties, regulation

33.

Taxation of Damages After Schleier - Where are We and Where Do We Go from Here?

Quinnipiac Law Review, Vol. 15, p. 305, 1995
Number of pages: 38 Posted: 08 Jun 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 28 (400,426)

Abstract:

Taxation, Damages, Schleier, 104

34.

The Supreme Court's Misconstruction of a Procedural Statute - A Critique of the Court's Decision in Badaracco

Michigan Law Review, Vol. 82, p. 461, 1983
Number of pages: 13 Posted: 02 May 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 23 (409,225)

Abstract:

Badaracco, Supreme Court, Taxation, Statutory Construction

35.

Is the Report of Lazarus's Death Premature? A Reply to Cameron and Postlewaite

Florida Tax Review, Vol. 7, No. 6, 2006
Number of pages: 41 Posted: 25 Nov 2009
Douglas A. Kahn
University of Michigan Law School
Downloads 20 (423,558)

Abstract:

Taxation, Partnership, Partner, Guaranteed Payment

36.

Should General Utilities Be Reinstated to Provide Partial Integration of Corporate and Personal Income - Is Half a Loaf Better than None?

Journal of Corporation Law, Vol. 13, p. 953, 1988
Number of pages: 43 Posted: 08 Jun 2007
Douglas A. Kahn
University of Michigan Law School
Downloads 18 (449,268)

Abstract:

Corporate Tax, General Utilities, Integration

37.

The Fallacious Objections to the Tax Treatment of Carried Interest

Florida Tax Review, Forthcoming, FSU College of Law, Public Law Research Paper No. 818, FSU College of Law, Law, Business & Economics Paper No. 16-15, U of Michigan Public Law Research Paper No. 522, U of Michigan Law & Econ Research Paper No. 16-021
Number of pages: 22 Posted: 05 Oct 2016 Last Revised: 31 Jan 2017
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Downloads 0 (138,420)

Abstract:

Carried Interest, Capital Gains, Profits Interest, Tax, Partner, Fund

38.

Proposed Regulatory Change of Treatment of a Guaranteed Payment from a Partnership to a Partner

Michigan Business & Entrepreneurial Law Review, Forthcoming, U of Michigan Public Law Research Paper No. 491
Posted: 13 Dec 2015 Last Revised: 23 Jan 2016
Douglas A. Kahn
University of Michigan Law School

Abstract:

Guaranteed Payments, partnership, partner, entrepreneurial, profits

39.

The Agency Exception to the Anticipatory Assignment Doctrine

Tax Notes, Vol. 146, p. 555, 2015, FSU College of Law, Public Law Research Paper No. 741, FSU College of Law, Law, Business & Economics Paper No. 15-10, U of Michigan Law & Econ Research Paper , U of Michigan Public Law Research Paper
Number of pages: 4 Posted: 11 Mar 2015 Last Revised: 20 May 2016
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Downloads 0 (284,465)

Abstract:

Anticipatory Assignment of Income, Anticipation of Income, Agency Exception

40.

All in the Family as a Single Shareholder of an S Corporation

Tax Notes, Vol. 116, No. 9, August 27, 2007
Posted: 24 Aug 2007 Last Revised: 25 Nov 2009
Douglas A. Kahn, Jeffrey H. Kahn and Terrence G. Perris
University of Michigan Law School, Florida State University - College of Law and Squire, Sanders & Dempsey LLP

Abstract:

S Corporation, Shareholder, Family

41.

Exchanges of Multiple Stocks and Securities in Corporate Divisions or Acquisitive Reorganizations

Tax Notes, Vol. 104, No. 13, September 20, 2004
Posted: 18 Sep 2004
Douglas A. Kahn and Jeffrey Sean Lehman
University of Michigan Law School and New York University – Shanghai

Abstract:

42.

The 2003 Revised Uniform Estate Tax Apportionment Act

Real Property Probate and Trust Journal, Vol. 38, No. 4, Winter 2004
Posted: 16 Apr 2004
Douglas A. Kahn
University of Michigan Law School

Abstract:

Other Papers (1)

Total Downloads: 154    Citations: 0
Actions:
Email selected abstracts
1.

In Defense of the Current Treatment of Carried Interest

Tax Notes, Vol. 138, 2013
Number of pages: 2 Posted: 12 Jun 2013
Jeffrey H. Kahn and Douglas A. Kahn
Florida State University - College of Law and University of Michigan Law School
Downloads 133

Abstract:

Carried Interest, Venture Capital, Capital Gains, Ordinary, Partnership, Investment Manager, Capital, Labor

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