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Susan Kalinka

Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Harriet S. Daggett-Frances Leggio Landry Professor of Law

440 Law Center Building

Baton Rouge, LA 70803

United States

  • Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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    • Tel: 225-578-8846
SCHOLARLY PAPERS

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Scholarly Papers (27)

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1.

Final Code Sec. 752 Regulations Increase Compliance Burdens for Taxpayers Owning Partnership Interests Through Disregarded Entities

Taxes - The Tax Magazine, Vol. 85, No. 25, March 2007
Posted: 01 Jul 2008
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Abstract:

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2.

What, if Anything, Does Bankruptcy Court's Decision to Vacate its Opinion in in Re Ehmann Mean for LLC Members?

Taxes - The Tax Magazine, Vol. 85, No. 25, March 2007
Posted: 01 Jul 2008
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Abstract:

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3.

Littriello: Are the Check-the-Box Regulations Valid

Taxes - The Tax Magazine, September 2007
Posted: 20 Dec 2007
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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4.

Transfer of an Interest in an LLC Taxed as an S Corporation Raises Many Questions

Taxes - The Tax Magazine, Vol. 85, p. 23, 2007
Posted: 19 Dec 2007
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Abstract:

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5.

In re Allentown: Does the Dissociation of a Member from an LLC Upon the Filing of a Bankruptcy Petition Violate the Automatic Stay Provisions of the U.S. Bankruptcy Code?

Taxes - The Tax Magazine, Vol. 85, p. 5, 2007
Posted: 19 Dec 2007
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Abstract:

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6.

Katrina Emergency Tax Relief Act Amendments and Bankruptcy Leniency Fail to Provide Relief Where Partnership Debts are Repaid With Insurance Proceeds or Discharged in Bankruptcy

Journal of Passthrough Entities, Vol. 9, p. 21, January-February 2006
Posted: 21 May 2007
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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7.

Individuals and Passthrough Entities, Notice 2006-14 Would 'Simplify' the Accounting Rules for Disproportionate Distributions from a Partnership by Making Them More Complex

Taxes - The Tax Magazine, Vol. 84, p. 13, July 2006
Posted: 02 Jan 2007
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Abstract:

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8.

IRS Memo Provides Guidance to Tax-Exempt Organizations Engaged in Low-Income Housing Tax Credit Partnerships

Taxes - The Tax Magazine, Vol. 84, p. 15, September 2006
Posted: 02 Jan 2007
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Abstract:

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9.

Louisiana Entity Conversion Statutes Eliminate Franchise Tax Burden for Louisiana-Based Corporations

State Tax Notes, Vol. 42, No. 1, October 2, 2006
Posted: 29 Sep 2006
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Abstract:

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10.

In Re Ehmann: Bankruptcy Court Decision Portends Problems for Manager-Managed Llcs

Taxes - The Tax Magazine, Vol. 84, p. 5, January 2006
Posted: 02 Jul 2006
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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11.

Senda: When Will a Transfer of Property to an Flp Be Considered a Gift on Formation?

Taxes - The Tax Magazine, Vol. 84, p. 16, May 2006
Posted: 02 Jul 2006
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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12.

Individuals and Passthrough Entities, Proposed Regulations Would Alter the Rules Concerning the Tax Consequences of the Transfer of a Partnership Interest for Services

Taxes - The Tax Magazine, Vol. 83, p. 9, November 2005
Posted: 07 Jan 2006
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Abstract:

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13.

Strangi Ii (or IV?): Fifth Circuit Draws a Line for Flps Under Code Sec. 2036(A)

Taxes - The Tax Magazine, Vol. 83, October 2005
Posted: 06 Jan 2006
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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14.

Proposed Special Adjustments Reg Would Create Uncertainty for Corporations Transacting Business in Louisiana

Posted: 16 Jul 2005
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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15.

Unocal Pipeline V. Kennedy: What is the Proper Method for Reporting the Lousiana Income of a Partnership that Has Elected Out of Subchapter K?

Posted: 22 Apr 2005
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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16.

IPO Ii V. Commissioner and the Allocation of an Lcc's Recourse Liabilities

Posted: 01 Oct 2004
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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17.

Flps and Code Sec. 2036(A)(1): What Makes Abraham Different from Stone?

Posted: 20 Sep 2004
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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18.

Transferable State Income Tax Credits: Are They 'Property' or 'Tax Items' for Federal Tax Purposes?

Posted: 18 Sep 2004
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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19.

Kevin Associates, Autozone, and Intangible Holding Companies: The Need for Combined Unitary Reporting in Louisiana

Posted: 22 Jun 2004
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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20.

Rev. Proc. 2003-79 Gives Partners and S Corporation Shareholders a Brief Time to Elect to Defer Income on a Change of the Entity's Taxable Year

Posted: 25 May 2004
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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21.

Individuals and Passthrough Entities - Fifth Circuit's Opinion in St. David's Raises More Questions than it Answers

Posted: 20 Apr 2004
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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22.

Ruling on Partnership Deferred Like-Kind Exchanges: The Glass Half-Empty or Overflowing?

Posted: 14 Nov 2003
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Abstract:

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23.

Estate of Strangi Ii: IRS Wins Another Battle in its War Against Flps

Posted: 26 Jul 2003
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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24.

Louisiana Llc Law on the Death or Incapacity of a Member Creates a Trap for the Unwary

Posted: 15 May 2003
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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25.

What (If Anything) Does Approval of the Stelly Plan Portend for Tax Reform in Louisiana?

Posted: 12 Feb 2003
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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26.

Louisiana's Latest Proposed Composite Return Regulation: Is the Third Time the Charm?

Posted: 14 Feb 2002
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

Abstract:

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27.

St. Charles Investment Co. And the Carryover of Pals from C to S Years

Posted: 21 Mar 2001
Susan Kalinka
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center

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