Daniel L. Simmons

University of California, Davis - School of Law

Professor of Law

Martin Luther King, Jr. Hall

Davis, CA CA 95616-5201

United States

SCHOLARLY PAPERS

13

DOWNLOADS
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Top 7,567

in Total Papers Downloads

6,669

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (13)

1.

A Field Guide to Cancellation of Debt Income

The Tax Lawyer, Vol. 63, p. 415, Winter 2010, UC Davis Legal Studies Research Paper No. 195, University of Florida Levin College of Law Research No. 2009-33
Number of pages: 56 Posted: 01 Sep 2009 Last Revised: 22 Apr 2010
Daniel L. Simmons and Martin J. McMahon, Jr.
University of California, Davis - School of Law and University of Florida - Levin College of Law
Downloads 1,433 (14,505)

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2.

Built-In Gain and Built-In Loss Property on Formation of a Partnership: An Exploration of the Grand Elegance of Partnership Capital Accounts

Florida Tax Review, Forthcoming, UC Davis Legal Studies Research Paper No. 147
Number of pages: 83 Posted: 22 Aug 2008
Daniel L. Simmons
University of California, Davis - School of Law
Downloads 975 (25,853)

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Taxation, Partnership Formation, Partnership Allocations, Built-in Gain, Built-in Loss

3.

The Tax Consequences of Partnership Break-Ups: A Primer on Partnership Sales and Liquidations

Tax Lawyer, Vol. 66, No. 3, 2013, UC Davis Legal Studies Research Paper No. 343
Number of pages: 81 Posted: 01 Aug 2013
Daniel L. Simmons
University of California, Davis - School of Law
Downloads 879 (29,988)

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4.

Recent Developments in Federal Income Taxation: The Year 2007

Florida Tax Review, Vol. 8, 2008
Number of pages: 167 Posted: 30 Apr 2008
Martin J. McMahon, Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 609 (49,349)

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Federal Income Taxation, Corporate Taxation, Tax Procedure

5.

Recent Developments in Federal Income Taxation: The Year 2008

Florida Tax Review, Vol. 9, No. 275, 2009, UC Davis Legal Studies Research Paper No. 180
Number of pages: 204 Posted: 17 Apr 2009 Last Revised: 21 Sep 2015
Martin J. McMahon, Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 543 (57,086)

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Federal Income Taxation, Individual Taxation, Corporate Taxation, Partnership Taxation, Tax Procedure, Tax Penalties

6.

Recent Developments in Federal Income Taxation: The Year 2010

Florida Tax Review, Vol. 10, No. 9, p. 569, 2011, University of Florida Levin College of Law Research Paper No. 2011-05
Number of pages: 199 Posted: 19 Feb 2011
Martin J. McMahon, Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 434 (75,274)

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7.

Recent Developments in Federal Income Taxation: The Year 2011

Florida Tax Review, Vol. 12, No. 183, 2012
Number of pages: 217 Posted: 24 Mar 2012
Martin J. McMahon, Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 398 (83,299)

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federal income taxation, corporate taxation, partnership taxation, federal tax procedure

8.

Recent Developments in Federal Income Taxation: The Year 2009

Florida Tax Review, Vol. 10, p. 79, 2010, University of Florida Levin College of Law Research Paper No. 2010-12, UC Davis Legal Studies Research Paper No. 220
Number of pages: 188 Posted: 19 Apr 2010 Last Revised: 26 Aug 2010
Martin J. McMahon, Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 363 (92,680)

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Taxation, Federal Income Taxation, Individual Taxation, Corporate Taxation, Partnership Taxation, Federal Tax Procedure, Tax Penalties

9.

Recent Developments in Federal Income Taxation: The Year 2013

Florida Tax Review, Vol. 15, No. 5, 2014
Number of pages: 212 Posted: 03 Mar 2014
Martin J. McMahon, Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 343 (98,843)

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income taxation, partnership taxation, corporate taxation, tax procedure, tax shelters, tax accounting, individual taxation

10.

Recent Developments in Federal Income Taxation: The Year 2012

Florida Tax Review, Vol. 13, No. 503, 2013
Number of pages: 220 Posted: 13 Mar 2013
Martin J. McMahon, Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 297 (115,829)

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income taxation, corporate taxation, individual taxation, partnership taxation, tax shelters, tax procedure

11.

When Subchapter S Meets Subchapter C

Tax Lawyer, Vol. 67, No. 2, 2014, University of Florida Levin College of Law Research Paper No. 15-36
Number of pages: 81 Posted: 18 Mar 2014 Last Revised: 01 Dec 2015
Martin J. McMahon, Jr. and Daniel L. Simmons
University of Florida - Levin College of Law and University of California, Davis - School of Law
Downloads 234 (147,754)

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Corporate taxation, S corporations

12.

California Tax Collection: Time for Reform

Santa Clara Law Review, Vol. 48, 2007, UC Davis Legal Studies Research Paper No. 116
Number of pages: 54 Posted: 18 Jul 2007
Daniel L. Simmons
University of California, Davis - School of Law
Downloads 161 (207,426)

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13.

Terminating Tax Shelters: Has California Broken the Legislative Logjam?

Tax Notes, Vol. 101, No. 10, December 1, 2003
Posted: 30 Nov 2003
Joseph Bankman and Daniel L. Simmons
Stanford Law School and University of California, Davis - School of Law

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