Linda M. Beale

Wayne State University Law School

Professor

471 Palmer

Detroit, MI 48202

United States

  • Wayne State University Law School

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 36,190

SSRN RANKINGS

Top 36,190

in Total Papers Downloads

2,822

TOTAL CITATIONS

7

Scholarly Papers (15)

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1.

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

Downloads 466 (124,302)
Citation 7

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

Number of pages: 49 Posted: 25 Nov 2003
Linda M. Beale
Wayne State University Law School
Downloads 414 (141,535)
Citation 7

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

Number of pages: 32 Posted: 06 Nov 2003
Linda M. Beale
Wayne State University Law School
Downloads 52 (770,449)

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2.

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

Number of pages: 176 Posted: 08 Feb 2005
Linda M. Beale
Wayne State University Law School
Downloads 403 (147,954)

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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 277 (221,792)

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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 266 (230,072)

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5.

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 237 (258,059)

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6.

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 218 (279,322)

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

7.

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 214 (284,367)

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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 173 (345,116)

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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 153 (383,150)

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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 151 (387,416)

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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 105 (512,135)

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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 95 (548,155)

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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 64 (684,578)

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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

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

Posted: 30 May 2003
Linda M. Beale
Wayne State University Law School

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