Fred B. Brown

University of Baltimore - School of Law

Professor and Director of the Graduate Tax Program

1420 N. Charles Street

Baltimore, MD 21218

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 24,353

SSRN RANKINGS

Top 24,353

in Total Papers Downloads

1,926

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (9)

1.

Federal Income Taxation of U.S. Branches of Foreign Corporations: Separate Entity or Separate Rules?

Tax Law Review, Vol. 49, No. 1, 1993
Number of pages: 76 Posted: 20 Dec 2007 Last Revised: 06 Jan 2008
Fred B. Brown
University of Baltimore - School of Law
Downloads 780 (30,824)

Abstract:

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tax, international tax, effectively connected income

2.

Determining the Character of Section 357(c) Gain

Tax Lawyer, Vol. 62, No. 1, 2008
Number of pages: 58 Posted: 22 Mar 2009
Fred B. Brown
University of Baltimore - School of Law
Downloads 464 (60,911)

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3.

An Equity-Based, Multilateral Approach for Sourcing Income Among Nations

Florida Tax Review, Vol. 11, No. 7, 2011
Number of pages: 86 Posted: 10 Apr 2011 Last Revised: 20 Oct 2011
Fred B. Brown
University of Baltimore - School of Law
Downloads 200 (151,836)

Abstract:

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taxation, international taxation, source of income

4.

Wither FIRPTA?

Tax Lawyer, Vol. 57, No. 2, 2004
Number of pages: 48 Posted: 21 Dec 2007 Last Revised: 06 Jan 2008
Fred B. Brown
University of Baltimore - School of Law
Downloads 128 (222,192)

Abstract:

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tax, international tax, FIRPTA

5.

'Complete' Accrual Taxation

San Diego Law Review, Vol. 33, No. 4, 1996
Number of pages: 122 Posted: 09 May 2008 Last Revised: 14 Sep 2008
Fred B. Brown
University of Baltimore - School of Law
Downloads 118 (236,224)
Citation 1

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income taxation, artificial intelligence, valuation

6.

Reforming the Branch Profits Tax to Advance Neutrality

Virginia Tax Review, Vol. 25, No. 4, 2006
Number of pages: 76 Posted: 17 Dec 2007 Last Revised: 06 Jan 2008
Fred B. Brown
University of Baltimore - School of Law
Downloads 97 (270,628)

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7.

Permitting Abused Spouses to Claim the Earned Income Tax Credit in Separate Returns

William & Mary Journal of Women and the Law, Vol. 22, No. 3, 2016
Number of pages: 42 Posted: 13 Jun 2016 Last Revised: 19 Jun 2016
Fred B. Brown
University of Baltimore - School of Law
Downloads 53 (378,785)

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tax, earned income tax credit, domestic abuse

8.

Proposing a Single, Simpler Test for Cash Equivalency

Tax Lawyer, Vol. 71, No. 3, 2018
Number of pages: 44 Posted: 28 Jun 2018
Fred B. Brown
University of Baltimore - School of Law
Downloads 43 (413,465)

Abstract:

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tax, tax accounting, cash method, cash equivalency

9.

Proposal to Reform the Like Kind and Involuntary Conversion Rules In Light of Fundamental Tax Policies: A Simpler, More Rational and More Unified Approach

Missouri Law Review, Vol. 67, No. 4, 2002
Number of pages: 70 Posted: 21 Dec 2007
Fred B. Brown
University of Baltimore - School of Law
Downloads 43 (413,465)

Abstract:

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tax, nonrecognition, like kind exchange, involuntary conversion