Linda M. Beale

Wayne State University Law School

Professor

471 Palmer

Detroit, MI 48202

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 19,278

SSRN RANKINGS

Top 19,278

in Total Papers Downloads

2,379

CITATIONS
Rank 36,062

SSRN RANKINGS

Top 36,062

in Total Papers Citations

5

Scholarly Papers (15)

Putting Sec Heat on Audit Firms and Corporate Tax Shelters: Responding to Tax Risk with Sunshine, Shame and Strict Liability

Journal of Corporation Law, Vol. 29, p. 219, Winter 2004
Number of pages: 49 Posted: 25 Nov 2003
Linda M. Beale
Wayne State University Law School
Downloads 382 (73,238)
Citation 4

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Putting Sec Heat on Audit Firms and Corporate Tax Shelters: Responding to Tax Risk with Sunshine, Shame and Strict Liability

Journal of Corporation Law, Vol. 29, 2004
Number of pages: 32 Posted: 06 Nov 2003
Linda M. Beale
Wayne State University Law School
Downloads 33 (448,599)
Citation 4

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2.

Book-Tax Conformity and the Corporate Tax Shelter Debate: Assessing the Proposed Section 475 Mark-to-Market Safe Harbor

Virginia Tax Review, Vol. 24, Fall 2004
Number of pages: 176 Posted: 08 Feb 2005
Linda M. Beale
Wayne State University Law School
Downloads 369 (76,910)
Citation 1

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3.

In the Wake of Financial Crisis

International Monetary Fund (IMF), Current Developments in Monetary and Financial Law, Vol. 5, Forthcoming 2010 , Wayne State University Law School Research Paper No. 10-07
Number of pages: 29 Posted: 24 Sep 2010
Linda M. Beale
Wayne State University Law School
Downloads 242 (121,809)

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4.

Tax Patents: At the Crossroads of Tax and Patent Law

University of Illinois Journal of Law, Technology and Policy, Vol. 2008, No. 1, 2008 , Wayne State University Law School Research Paper No. 08-18, Tax Notes, Vol. 121, No. 9, 2008
Number of pages: 42 Posted: 23 Apr 2008 Last Revised: 13 Oct 2013
Linda M. Beale
Wayne State University Law School
Downloads 237 (124,351)

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5.

Tax Advice Before the Return: The Case for Raising Standards and Denying Evidentiary Privileges

Virginia Tax Review, Vol. 25, p. 583, 2006, Wayne State University Law School Research Paper No. 07-06
Number of pages: 88 Posted: 23 Aug 2006
Linda M. Beale
Wayne State University Law School
Downloads 198 (147,836)

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tax, evidentiary privileges, attorney-client privilege, work product, tax shelter, ethics, reportable transactions, standards, penalty protection, Circular 230

6.

Tax Shelters and the Tax Minimization Norm: How Does the Patenting of Tax Advice Transform the (Global) Playing Field

Journal of Law and Society, Vol. 9, No. 2, June/July 2008, Wayne State University Law School Research Paper No. 07-46
Number of pages: 24 Posted: 18 Dec 2007 Last Revised: 23 Jul 2009
Linda M. Beale
Wayne State University Law School
Downloads 182 (159,669)

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7.

Reining in Intellectual Property Tax Avoidance

155 Tax Notes 1877 (June 26, 2017), Wayne State University Law School Research Paper No. 2016-37
Number of pages: 12 Posted: 09 Oct 2017
Linda M. Beale
Wayne State University Law School
Downloads 135 (205,517)

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8.

#Wow: Reforming Intellectual Property Taxation (or Maybe IP Law)

Tax Notes, Vol. 151, No. 9, p. 1249, May 30, 2016, Wayne State University Law School Research Paper No. 2016-15
Number of pages: 16 Posted: 29 Jun 2016 Last Revised: 30 Jun 2016
Linda M. Beale
Wayne State University Law School
Downloads 132 (210,507)

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9.

Congress Fiddles While Middle America Burns: Amending the Amt (and Regular Tax)

Florida Tax Review, Vol. 6, p. 811, 2004
Number of pages: 93 Posted: 27 Jun 2005
Linda M. Beale
Wayne State University Law School
Downloads 131 (210,507)

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10.

Is Bilski Likely the Final Word on Tax Strategy Patents? Coherence Matters

John Marshall Review of Intellectual Property Law, Forthcoming, Wayne State University Law School Research Paper No. 09-16
Number of pages: 25 Posted: 14 Jul 2009 Last Revised: 26 Sep 2018
Linda M. Beale
Wayne State University Law School
Downloads 129 (213,075)

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11.

Point & Counterpoint: The Constitutionality of Tax Exemptions for Home State Bonds Under the Dormant Commerce Clause

Wayne State University Law School Research Paper No. 7-12
Number of pages: 6 Posted: 01 Apr 2007
Linda M. Beale
Wayne State University Law School
Downloads 88 (278,122)

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municiple bonds, dormant Commerce Clause, market participant, federalism

12.

Bilski at the Supreme Court

Tax Notes, March 15, 2010, Wayne State University Law School Research Paper No. 10-03
Number of pages: 9 Posted: 11 Apr 2010 Last Revised: 01 Jun 2014
Linda M. Beale
Wayne State University Law School
Downloads 74 (308,471)

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13.

Proposed Mark-to-Market Regs: Four Requirements, Three Limitations, Two Procedures, and One Safe Harbor

Tax Notes, Vol. 109. No. 6, November 7, 2005
Number of pages: 9 Posted: 05 Nov 2005
Linda M. Beale
Wayne State University Law School
Downloads 47 (385,143)

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mark to market, section 475,book-tax conformity

14.

Tax Court's Decision in Bank One Raises More Questions than it Answers

Journal of Taxation of Investments, Vol. 21, No. 1, Autumn 2003
Posted: 19 Dec 2003
Linda M. Beale
Wayne State University Law School

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15.

Developments May Lead Sec to Ban Certain Tax Services Under Sarbanes-Oxley Independence Rules

Journal of Taxation of Financial Institutions, Vol. 16, No. 5, May-June 2003
Posted: 30 May 2003
Linda M. Beale
Wayne State University Law School

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