Jeffrey A. Maine

University of Maine School of Law

Professor of Law

300 Fore St

Portland, ME 04101

United States

  • University of Maine School of Law

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 13,820

SSRN RANKINGS

Top 13,820

in Total Papers Downloads

6,918

SSRN CITATIONS

2

CROSSREF CITATIONS

2

Scholarly Papers (17)

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1.

The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond

47 Idaho Law Review 385 (2011)
Number of pages: 50 Posted: 27 Jan 2011 Last Revised: 24 Jul 2012
John A. Miller and Jeffrey A. Maine
University of Idaho College of Law and University of Maine School of Law
Downloads 1,596 (22,701)

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estate tax, transfer tax, estate planning, tax planning, gift tax, generation skipping transfer tax

2.

The Importance of Ethics and Morality in Today's Legal World

Stetson Law Review, Vol. 29, 2000
Number of pages: 19 Posted: 07 Oct 2010 Last Revised: 16 Dec 2012
Jeffrey A. Maine
University of Maine School of Law
Downloads 1,509 (24,691)

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ethics, morality, professionalism, lawyer, ethical, ethical conduct, teaching, taught, values, law student, law students, lawyer jokes, law school, professional responsibility, training, ethical precepts, code of conduct, ethical standards, curriculum training, standards, disciplinary rules

3.

Wealth Transfer Tax Planning for 2013 and Beyond

2013 B.Y.U. L. Rev. 879-948
Number of pages: 67 Posted: 10 Feb 2013 Last Revised: 18 Mar 2014
John A. Miller and Jeffrey A. Maine
University of Idaho College of Law and University of Maine School of Law
Downloads 1,147 (36,807)
Citation 2

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estate tax, taxation, estate planning, wealth transfer taxes

4.

The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals?

Southern Methodist University Law Review, Vol. 64, p. 101, 2011
Number of pages: 61 Posted: 13 Jul 2011 Last Revised: 09 Jul 2019
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 576 (92,815)

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history, historic, tax, taxation, intangible, intellectual property, innovation, patents, copyrights, trademarks, property

5.

Taxing Facebook Code: Debugging the Tax Code and Software

Buffalo Law Review, Vol. 60, No. 1, 2012, SMU Dedman School of Law Legal Studies Research Paper No. 98
Number of pages: 68 Posted: 17 Feb 2012 Last Revised: 23 Oct 2013
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 308 (190,993)
Citation 1

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software, tax, intellectual property, patents, copyrights, trade secrets, society, innovation, investment, subsidy, research, tangible, intangible, internet, sales

6.

Crypto Losses

University of Illinois Law Review, Vol. 2024, No. 4, 2024
Number of pages: 63 Posted: 28 Apr 2023 Last Revised: 01 May 2023
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 293 (201,309)

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crypto, cryptocurrency, virtual currency, tax, taxation, policy, loss, value, deduct, deduction, deductible, theft, stolen, abandon, worthless, scam, Ponzi, scheme, gambling, investment, limit, limitation, capital loss, coin, trading, guidance, property, security, wash sale, subsidy

7.

Wealth Transfer Tax Planning after the Tax Cuts and Jobs Act

2021 Brigham Young University Law Review 1411-1487
Number of pages: 78 Posted: 26 Mar 2020 Last Revised: 01 Jun 2021
John A. Miller and Jeffrey A. Maine
University of Idaho College of Law and University of Maine School of Law
Downloads 293 (201,309)

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estate tax, gift tax, tax planning, estate planning

8.

Acquiring Innovation

American University Law Review, Vol. 57, p. 775, 2008, SMU Dedman School of Law Legal Studies Research Paper No. 00-23
Number of pages: 45 Posted: 17 Dec 2008 Last Revised: 12 Mar 2013
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 266 (222,139)

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intellectual property, intellectual property tax, taxation of intellectual property, patents, tax, tax policy, innovation, technology, patent reform, license, licensing, patent troll, offensive use, defensive use, acquisitions, expensing, depreciation, taxation, write-off, capitalized costs, develop

9.

Taxing the New Intellectual Property Right

Hastings Law Journal, Vol. 56, pp. 1-76, 2004
Number of pages: 76 Posted: 24 Oct 2009 Last Revised: 16 May 2014
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 232 (254,053)

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intellectual property, tax, taxation, tax policy, internet, domain names, generic domain names, cyberlaw, cyberassets, patents, trade secrets, trademarks, trade names, computer software, software, property right, government licenses, service contracts, intangible property, goodwill

10.

Equity and Efficiency in Intellectual Property Taxation

Brooklyn Law Review, Vol. 76, No. 1, 2010
Number of pages: 63 Posted: 24 Feb 2011 Last Revised: 28 Jul 2011
Jeffrey A. Maine and Xuan-Thao Nguyen
University of Maine School of Law and Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation
Downloads 216 (271,741)

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equity, fairness, efficiency, policy, tax, taxation, intellectual property, patents, trade secrets, copyrights, trademarks, trade names, computer software, software, inequities, inefficiencies, innovation, society, technology, economic growth, bundling, integration

11.

Attacking Innovation

Boston University Law Review, Vol. 99, 2019
Number of pages: 69 Posted: 05 Dec 2019
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 94 (530,446)

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innovation, patent, intellectual property, taxation

12.

Giving Intellectual Property

UC Davis Law Review, Vol. 39, No. 5, pp. 1723-1771, 2006
Number of pages: 51 Posted: 24 Oct 2009 Last Revised: 20 Dec 2013
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 92 (537,831)

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charitable donation, intellectual property taxation, charitable organizations, society, incentive, giving, gifts,

13.

Branding Taxation

Georgia Law Review, Vol. 50, 2016
Number of pages: 76 Posted: 03 Jan 2020
Xuan-Thao Nguyen and Jeffrey A. Maine
Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation and University of Maine School of Law
Downloads 86 (560,877)

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tax, brand, copyright, trademark, intellectual property

14.

Linking Limited Liability and Entity Taxation: A Critique of the ALI Reporters' Study on the Taxation of Private Business Enterprises

University of Pittsburgh Law Review, Vol. 62, 2000
Number of pages: 59 Posted: 06 Oct 2010 Last Revised: 13 Jul 2011
Jeffrey A. Maine
University of Maine School of Law
Downloads 79 (589,574)

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Limited Liability, Entity Tax, Entity Taxation, Taxation, Private Business, Private Firms, Corporate Taxation, Partnership, Corporation, Limited Liability Company, Check-The-Box, American Law Institute, ALI, Entity Classification, Tax Classification, History, Entity Theory, Corporate Personality

15.

Evaluating Subchapter S in a 'Check-in-The-Box' World

Tax Lawyer, Vol. 51, No. 4, p. 717, 1998
Number of pages: 49 Posted: 07 Oct 2010 Last Revised: 13 Jul 2011
Jeffrey A. Maine
University of Maine School of Law
Downloads 74 (611,595)

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check-the-box, entity, classification, entity classification, unincorporated, incorporated, business, business entity, business entities, tax, taxation, choice of entity, regulations, subchapter S, subchapter C, partnership, partnership taxation, LLC, check-the-box regulations, elective

16.

Multinational Efforts to Limit Intellectual Property Income Shifting: The OECD's Base Erosion and Profit Shifting (BEPS) Project

20 SMU Sci. & Tech. L. Rev. 259, 2017
Number of pages: 15 Posted: 05 Dec 2019
Jeffrey A. Maine
University of Maine School of Law
Downloads 29 (898,490)

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OCED, BEPS, international tax loophole, tax, intellectual property

17.

The Unequal Tax Treatment of Intellectual Property

130 Tax Notes 931 (2011)
Number of pages: 8 Posted: 22 Jan 2021
Jeffrey A. Maine and Xuan-Thao Nguyen
University of Maine School of Law and Indiana University Robert H. McKinney School of Law, Center for Intellectual Property & Innovation
Downloads 28 (907,776)

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tax, federal taxation, intellectual property