Jeffrey L. Kwall

Loyola University Chicago School of Law

Kathleen and Bernard Beazley Professor of Law

Chicago, IL 60611

United States

SCHOLARLY PAPERS

15

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12,893

CITATIONS
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Top 28,646

in Total Papers Citations

8

Scholarly Papers (15)

1.

Backdating

Business Lawyer, 2008
Number of pages: 34 Posted: 27 Mar 2008
Jeffrey L. Kwall and Stuart Duhl
Loyola University Chicago School of Law and Harrison & Held, LLP
Downloads 9,455 (435)

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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 1,174 (15,607)

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

3.

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 424 (62,724)

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4.

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, 5th Edition, Part One, University Casebook Series, Foundation Press, 2015
Number of pages: 29 Posted: 05 Nov 2015
Jeffrey L. Kwall
Loyola University Chicago School of Law
Downloads 317 (88,017)

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

5.

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 317 (88,017)
Citation 7

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integration, double taxation, corporate tax reform

6.

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 224 (126,734)

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

7.

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 174 (160,335)

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Legal Ethics, Public Service

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 147 (185,117)

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step transaction doctrine, reorganization, whipsaw, substance over form

9.

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 138 (194,827)

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

10.

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 131 (203,108)

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college savings, qualified college savings plans, section 529 plans

11.

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 124 (212,047)
Citation 1

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

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 100 (247,543)

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

13.

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 63 (325,234)

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

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 60 (333,285)

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

15.

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 45 (379,224)

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