Lawrence Lokken

University of Florida College of Law

Professor Emeritus

P.O. Box 117625

Gainesville, FL 32611-7625

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 12,345

SSRN RANKINGS

Top 12,345

in Total Papers Downloads

6,920

SSRN CITATIONS

2

CROSSREF CITATIONS

8

Scholarly Papers (14)

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 1,671 (18,734)

Abstract:

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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 698 (65,024)

Abstract:

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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 604 (78,005)
Citation 1

Abstract:

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taxation, derivatives

4.

Common Sense Recommendations for the Application of Tax Law to Digital Assets

U of Colorado Law Legal Studies Research Paper #23-22, Wayne State University Law School Research Paper No. 2023-22
Number of pages: 19 Posted: 16 Oct 2023 Last Revised: 04 Dec 2023
Wayne State University Law School, George Washington University Law School, University of Kentucky J. David Rosenberg College of Law, Loyola University Chicago School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, Texas Tech University School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, St. Mary's University School of Law, Cornell University - Samuel Curtis Johnson Graduate School of Management, Falcon Rappaport & Berkman LLP, Polygon Advisory Group, University of Mississippi - School of Law, North Carolina State University - Department of Accounting, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Crayon Advisory, LLC, Yeshiva University - Benjamin N. Cardozo School of Law, University of San Diego School of Law, University of Florida - Department of Finance, Insurance and Real Estate, University of Florida College of Law, University of California, Irvine School of Law, Southern Methodist University - Dedman School of Law, University of Cincinnati - College of Law, University of Iowa, MDM Financial Services, Gonzaga University - School of Law, Saint Louis University - School of Law, University of Colorado Law School, National University of Singapore (NUS), Columbia University - Law School, Samford University, Cumberland School of Law, Saint Louis University School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 598 (79,001)

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Digital Assets, Public Policy, Joint Committee on Taxation, Tax, Law, Internal Revenue Service, Cryptocurrency

5.

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 585 (81,142)
Citation 1

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6.

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 548 (88,070)
Citation 1

Abstract:

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international taxation

7.

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 440 (114,856)
Citation 1

Abstract:

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International taxation

8.

U.S. Income Tax Accounting for Inventories

Number of pages: 115 Posted: 06 May 2009
Lawrence Lokken
University of Florida College of Law
Downloads 388 (132,840)

Abstract:

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taxation, inventories

9.

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 371 (139,665)
Citation 3

Abstract:

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International taxation

10.

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 303 (173,481)

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11.

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 245 (215,149)
Citation 1

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12.

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 176 (291,812)

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13.

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 155 (325,222)
Citation 1

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14.

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 138 (356,994)

Abstract:

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income taxation