Jeffrey L. Kwall

Loyola University Chicago School of Law

Kathleen and Bernard Beazley Professor of Law

Chicago, IL 60611

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 4,319

SSRN RANKINGS

Top 4,319

in Total Papers Downloads

18,761

TOTAL CITATIONS

2

Scholarly Papers (15)

1.

Backdating

Business Lawyer, 2008
Number of pages: 34 Posted: 26 Jul 2021
Jeffrey L. Kwall and Stuart Duhl
Loyola University Chicago School of Law and Harrison & Held, LLP (deceased)
Downloads 13,201 (745)

Abstract:

Loading...

backdating, business law, tax law, corporate law, ethics

2.

What is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Journal of Corporation Law, Vol. 32, No. 1, 2006, Loyola University Chicago School of Law Public Law and Legal Theory Research Paper Series No. 2009-011
Number of pages: 45 Posted: 10 Aug 2006
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 1,788 (20,884)
Citation 1

Abstract:

Loading...

merger, asset sale, stock sale, corporate acquisition, corporate tax, corporate law

3.

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, Part One

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, 7th Edition, Part One, University Casebook Series, Foundation Press, 2023
Number of pages: 17 Posted: 05 Nov 2015 Last Revised: 22 Nov 2022
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 792 (67,644)

Abstract:

Loading...

corporate tax, partnership tax, entity tax, taxation of business income, limited liability companies

4.

Can Creditors Invade Qualified College Savings Plans?

Journal of Financial Planning, Vol. 14, 2001
Number of pages: 9 Posted: 31 Jan 2009
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 670 (84,017)

Abstract:

Loading...

college savings, qualified college savings plans, section 529 plans

5.

When Should Asset Appreciation Be Taxed?: The Case for a Disposition Standard of Realization

Indiana Law Journal, Vol. 86, 2010, Loyola University Chicago School of Law Public Law and Legal Theory Research Paper No. 2010-001
Number of pages: 56 Posted: 01 Mar 2010 Last Revised: 18 Mar 2010
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 502 (120,803)
Citation 1

Abstract:

Loading...

6.

The Uncertain Case Against the Double Taxation of Corporate Income

North Carolina Law Review, Vol. 68, p. 613, 1990
Number of pages: 46 Posted: 30 Apr 2006
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 356 (179,803)

Abstract:

Loading...

integration, double taxation, corporate tax reform

7.

Out with the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales

North Carolina Law Review, Vol. 81, pp. 977-1029, 2003
Number of pages: 54 Posted: 01 May 2003
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 281 (231,543)

Abstract:

Loading...

contingent payment, installment sales, open transaction doctrine, closed transaction, deferred payment sale, sale of a business

8.

Dethroning King Enterprises

Tax Lawyer, Vol. 58, No. 1, 2004
Number of pages: 40 Posted: 26 Nov 2004
Jeffrey L. Kwall and Kristina Maynard
Loyola University Chicago School of Law and Loyola University Law School
Downloads 195 (330,774)

Abstract:

Loading...

step transaction doctrine, reorganization, whipsaw, substance over form

9.

Justice: The Impact of a Lawyer's Personal Philosophy

Loyola University Chicago Law Journal, Vol. 36, p. 513, 2005
Number of pages: 6 Posted: 21 Dec 2007
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 193 (333,903)

Abstract:

Loading...

Legal Ethics, Public Service

10.

The Value of Tax Deferral: A Different Perspective on Roth IRAs

Journal of Financial Planning, December 1998
Number of pages: 8 Posted: 31 Jan 2009
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 183 (350,722)

Abstract:

Loading...

Roth IRA, tax deferral, retirement plans, IRA, time value of money

11.

Taxing Private Enterprise in the New Millennium

Tax Lawyer, Vol. 51, 1998
Number of pages: 50 Posted: 10 Aug 2006
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 162 (390,164)

Abstract:

Loading...

Subchapter K, Subchapter S, non-publicly traded, private enterprise, closely held businesses, closely held corporations

12.

The Outer Limits of Realization: Weiss v. Stearn and Corporate Dilution

17 Florida Tax Review 47 (2015)
Number of pages: 50 Posted: 19 Nov 2014 Last Revised: 21 Apr 2015
Jeffrey L. Kwall and Katherine Wilbur
Loyola University Chicago School of Law and Varnum LLP - Varnum LLP, Grand Rapids
Downloads 141 (437,530)

Abstract:

Loading...

corporate dilution, realization, material difference, Cottage Savings, Weiss v. Stearn, deemed exchange, diluted interest

13.

The Repeal of Graduated Corporate Tax Rates

Tax Notes, p. 1, June 2011, Loyola University Chicago School of Law Research Paper No. 2011-022
Number of pages: 5 Posted: 06 Jul 2011
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 107 (541,868)

Abstract:

Loading...

graduated rates, corporate tax, tax rates, marginal rates, tax brackets, double taxation

14.

Subchapter G of the Internal Revenue Code: Crusade Without a Cause?

Virginia Tax Review, Vol. 5, No. 2, p. 223, Fall 1985
Number of pages: 64 Posted: 30 Apr 2006
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 99 (573,007)

Abstract:

Loading...

accumulated earnings tax, personal holding company, double taxation, corporate penalty taxes

15.

The Income Tax Consequences of Sales of Present Interests and Future Interests: Distinguishing Time from Space

Ohio State Law Journal, Vol. 49, No. 1, pp. 1-53, 1988
Number of pages: 54 Posted: 30 Apr 2006
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 91 (604,761)

Abstract:

Loading...

present interest, future interest, remainder interest, joint purchase, temporal division