Lawrence Lokken

University of Florida College of Law

Professor Emeritus

P.O. Box 117625

Gainesville, FL 32611-7625

United States

  • University of Florida College of Law

SCHOLARLY PAPERS

13

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5,847

SSRN CITATIONS

2

CROSSREF CITATIONS

8

Scholarly Papers (13)

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1.

Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal

Taxes - The Tax Magazine, Forthcoming
Number of pages: 24 Posted: 21 Nov 2007 Last Revised: 10 Feb 2008
Lawrence Lokken
University of Florida College of Law
Downloads 1,553 (12,749)

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international tax law, tax law & policy

2.

What is this Thing Called Source?

University of Miami Legal Studies Research Paper No. 2011-12, University of Florida Levin College of Law Research Paper
Number of pages: 7 Posted: 26 Mar 2011 Last Revised: 05 Jun 2011
Lawrence Lokken
University of Florida College of Law
Downloads 632 (46,956)

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3.

Taxation of Credit Derivatives

University of Florida Levin College of Law Research Paper No. 2009-39
Number of pages: 31 Posted: 22 Nov 2009
Lawrence Lokken
University of Florida College of Law
Downloads 572 (53,361)
Citation 1

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taxation, derivatives

4.

The Big, Bad FBAR: Reporting Foreign Bank Accounts to the U.S. IRS

University of Florida Levin College of Law Research Paper No. 2009-25
Number of pages: 12 Posted: 04 Jul 2009 Last Revised: 31 Aug 2009
Lawrence Lokken
University of Florida College of Law
Downloads 557 (55,161)
Citation 1

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5.

Whatever Happened to Subpart F? U.S. CFC Legislation after the Check-the-Box Regulations

Florida Tax Review, Vol. 7, No. 186, 2005
Number of pages: 26 Posted: 02 Dec 2007
Lawrence Lokken
University of Florida College of Law
Downloads 515 (60,957)
Citation 1

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international taxation

6.

Territorial Taxation: Why Some U.S. Multinationals May Be Less than Enthusiastic About the Idea (and Some Ideas They Really Dislike)

Southern Methodist University Law Review, Vol. 59, p. 751, 2006
Number of pages: 20 Posted: 19 Oct 2006
Lawrence Lokken
University of Florida College of Law
Downloads 420 (78,167)
Citation 1

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International taxation

7.

U.S. Income Tax Accounting for Inventories

Number of pages: 115 Posted: 06 May 2009
Lawrence Lokken
University of Florida College of Law
Downloads 345 (98,064)

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taxation, inventories

8.

Credit vs. Exemption: A Comparative Study of Double Tax Relief in the United States and Japan

University of Miami Legal Studies Research Paper No. 2011-09
Number of pages: 27 Posted: 09 Feb 2011 Last Revised: 25 Feb 2011
Lawrence Lokken and Yoshimi Kitamura
University of Florida College of Law and Ministry of Finance - Japan
Downloads 340 (99,649)
Citation 1

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International taxation

9.

Foreign Base Company Sales Income under the New U.S. Regulations

University of Florida Levin College of Law Research Paper No. 2009-21
Number of pages: 28 Posted: 15 Mar 2009 Last Revised: 05 May 2009
Lawrence Lokken
University of Florida College of Law
Downloads 285 (120,710)

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10.

Tax Return Preparer Penalties

University of Florida Levin College of Law Research Paper No. 2009-34
Number of pages: 51 Posted: 06 Sep 2009
Lawrence Lokken
University of Florida College of Law
Downloads 218 (157,806)
Citation 1

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11.

Effects of Losses on the Credit for Foreign Income Taxes

Number of pages: 41 Posted: 17 Feb 2008
Lawrence Lokken
University of Florida College of Law
Downloads 154 (215,127)

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12.

Tax Return Preparers' Uses and Disclosures of Tax Return Information

University of Florida Levin College of Law Research Paper No. 2009-36
Number of pages: 26 Posted: 06 Sep 2009 Last Revised: 28 May 2010
Lawrence Lokken
University of Florida College of Law
Downloads 134 (240,704)
Citation 1

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13.

Repairs vs. Improvements: An Intractable Issue in U.S. Income Tax Law?

Boris I Bittker & Lawrence Lokken, Federal Taxation of Income, Estates and Gifts, Forthcoming
Number of pages: 80 Posted: 18 Dec 2013
Lawrence Lokken
University of Florida College of Law
Downloads 122 (258,498)

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income taxation