Howard E Abrams

University of San Diego School of Law

Warren Distinguished Professor

5998 Alcala Park

GH 115

San Diego, CA 92110-2492

United States

http://www.taxnerds.com

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 8,535

SSRN RANKINGS

Top 8,535

in Total Papers Downloads

4,322

CITATIONS

2

Scholarly Papers (10)

1.

Now You See it, Now You Don't: Exiting a Partnership and Making Gain Disappear

Emory Public Law Research Paper No. 9-58
Number of pages: 16 Posted: 07 Apr 2009
Howard E Abrams
University of San Diego School of Law
Downloads 1,078 (12,586)

Abstract:

taxation, partnership taxation, federal income tax

2.

Carried Interests: The Past is Prologue

Emory Law and Economics Research Paper No. 08-32
Number of pages: 12 Posted: 21 Jan 2008
Howard E Abrams
University of San Diego School of Law
Downloads 508 (41,121)
Citation 1

Abstract:

law, taxation, partnerships, carried interests

3.

Partnership Allocation of Selected Real Estate Tax Credits

Emory Public Law Research Paper No. 7-26, Emory Law and Economics Research Paper No. 7-22
Number of pages: 11 Posted: 22 Nov 2007 Last Revised: 19 Jun 2012
Howard E Abrams
University of San Diego School of Law
Downloads 445 (44,290)

Abstract:

tax, partnership tax, tax credits

4.

Partnership COD Income and Other Debt Issues

Tax Notes, Vol. 126, No. 845, 2010, Emory Law and Economics Research Paper No. 10-72, Emory Public Law Research Paper No. 10-113
Number of pages: 34 Posted: 03 Aug 2010 Last Revised: 12 Jun 2012
Howard E Abrams
University of San Diego School of Law
Downloads 426 (49,195)

Abstract:

taxation, partnerships, indebtedness, federal taxation

5.

Did Codification of Economic Substance Repeal the Partnership Anti-Abuse Rule?

Tax Management, Vol. 51, p. 299, 2010, Emory Public Law Research Paper No. 10-131, Emory Law and Economics Research Paper No. 10-84
Number of pages: 13 Posted: 18 Oct 2010
Howard E Abrams
University of San Diego School of Law
Downloads 395 (55,678)

Abstract:

tax, partnerships, taxation

6.

A Technical Analysis of Proposed Section 710

Tax Notes, Vol. 117, p. 961, December 3, 2007, Emory Public Law Research Paper No. 07-25
Number of pages: 20 Posted: 22 Nov 2007 Last Revised: 19 Jun 2012
Howard E Abrams
University of San Diego School of Law
Downloads 344 (64,514)
Citation 1

Abstract:

K34

7.

Dispositions and Partial Dispositions of a Partnership Interest

Number of pages: 17 Posted: 22 Nov 2007 Last Revised: 21 Jan 2008
Howard E Abrams
University of San Diego School of Law
Downloads 308 (61,334)

Abstract:

law, tax, partnership tax

8.

Partnership Book-Ups

Tax Notes, Vol. 127, No. 435, 2010, Emory Public Law Research Paper No. 10-118, Emory Law and Economics Research Paper No. 10-77
Number of pages: 19 Posted: 03 Aug 2010
Howard E Abrams
University of San Diego School of Law
Downloads 200 (97,074)

Abstract:

9.

The Section 734(B) Basis Adjustment Needs Repair

Tax Lawyer, Vol. 57, No. 2, 2004
Number of pages: 27 Posted: 21 Jan 2008
Howard E Abrams
University of San Diego School of Law
Downloads 179 (118,709)

Abstract:

taxation, partnership, basis, basis adjustment

10.

Gain in Partnership Mergers - Recent Guidance Welcome but Disappointing

Business Enterprise, Vol. 6, p. 34, May/June 2004
Posted: 21 Jul 2004
Howard E Abrams
University of San Diego School of Law

Abstract: