Douglas A. Kahn

Publications

• Tax and Cross-Collateralized Nonrecourse Liability
  24 FLA. TAX REV. (2021) · Florida Tax Review · 2021

• The Fallacious Objections to the Tax Treatment of Carried Interest
  20 FLA. TAX REV. (2017) · Florida Tax Review · 2017
• Provisions Denying a Deduction for Illegal Expenses and Expenses of an Illegal Business Should be Repealed
  18 FLA. TAX REV. (2016) · Florida Tax Review · 2016
• Proposed Regulatory Change of Treatment of a Guaranteed Payment from a Partnership to a Partner
  5 MICH. BUS. & ENTREPRENEURIAL L. REV. 125 (2016) · Michigan Business & Entrepreneurial Law Review · 2016
• A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation
  41 FLA. ST. U. L. REV. 143 (2013) · Florida State University Law Review · 2013
• Retirees Beware: Don't Worry About the British, "Taxmageddon" Is Coming
  55 L. QUAD. (2012) · Law Quadrangle (formerly Law Quad Notes) · 2012
• Exclusion from Income of Compensation for Services and Pooling of Labor Occuring in a Noncommercial Setting
  11 FLA. TAX REV. (2011) · Florida Tax Review · 2011
• Free Rider: A Justification for Mandatory Medical Insurance Under Health Care Reform?
  Michigan Law Review · 2011
• The Unaffordable Health Care Act - A Reponse to Professors Bagley and Horwitz
  Michigan Law Review · 2011

• Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship
  8 FLA. TAX REV. (2008) · Florida Tax Review · 2008
• Is the Report of Lazarus's Death Premature? A Reply to Cameron and Postlewaite
  7 FLA. TAX REV. (2006) · Florida Tax Review · 2006
• Guaranteed Payments Made In Kind By A Partnership
  6 FLA. TAX REV. (2005) · Florida Tax Review · 2005
• Yale Kamisar: A Principled Man for All Seasons
  Michigan Law Review · 2005
• Yale Kamisar: A Principled Man for All Seasons
  102 MICH. L. REV. 1722 (2004) · Michigan Law Review · 2004
• Gifts, Gafts, and Gefts - The Income Tax Definition and Treatment of Private and Charitable Gifts and a Principled Policy Justification for the Exclusion of Gifts from Income
  78 NOTRE DAME L. REV. 441 (2003) · Notre Dame Law Review · 2003
• The Constitutionality of Taxing Compensatory Damages for Mental Distress When There Was No Accompanying Physical Injury
  4 FLA. TAX REV. (2001) · Florida Tax Review · 2001
• Tax Consequences of Assigning Life Insurance—Time for Another Look
  4 FLA. TAX REV. (2001) · Florida Tax Review · 2001

• Compensatory and Punitive Damages for a Personal Injury: To Tax or Not to Tax?
  2 FLA. TAX REV. (1999) · Florida Tax Review · 1999
• Tax Policy and Panda Bears
  35 L. QUAD. (1992) · Law Quadrangle (formerly Law Quad Notes) · 1992

• Disparate Tax Treatment of Different Types of Business Organizations: Where Should We Go From Here?
  30 L. QUAD. (1985) · Law Quadrangle (formerly Law Quad Notes) · 1985
• The Supreme Court's Misconstruction of a Procedural Statute--A Critique of the Court's Decision in <em>Badaracco</em>
  82 MICH. L. REV. 461 (1983) · Michigan Law Review · 1983
• Stock Redemptions: The Standards for Qualifying as a Purchase under Section 302(b)
  50 FORDHAM L. REV. 1 (1981) · Fordham Law Review · 1981
• Accelerated Depreciation Revisited—A Reply to Professor Blum
  Michigan Law Review · 1980
• Accelerated Depreciation Revisited: A Reply to Professor Blum
  78 MICH. L. REV. 1185 (1980) · Michigan Law Review · 1980

• Accelerated Depreciation—Tax Expenditure or Proper Allowance for Measuring Net Income?
  Michigan Law Review · 1979
• Accelerated Depreciation: Tax Expenditure or Proper Allowance for Measuring Net Income?
  78 MICH. L. REV. 1 (1979) · Michigan Law Review · 1979
• Review Article
  76 MICH. L. REV. 557 (1978) · Michigan Law Review · 1978
• Federal Taxation of the Assignment of Life Insurance
  26 DUKE L.J. 941 (1977) · Duke Law Journal · 1977
• A Definition of "Liabilities" in Code Sections 357 and 358(d)
  Michigan Law Review · 1975
• A Definition of "Liabilities" in Internal Revenue Code Sections 357 and 358(d)
  73 MICH. L. REV. 461 (1975) · Michigan Law Review · 1975
• A Reflection Upon Amnesty/The Case for Alternative Service-A Reply to Professor Sax
  19 L. QUAD. (1974) · Law Quadrangle (formerly Law Quad Notes) · 1974
• Review Article
  72 MICH. L. REV. 1296 (1974) · Michigan Law Review · 1974
• Review Article
  70 MICH. L. REV. 773 (1972) · Michigan Law Review · 1972
• Review Article
  69 MICH. L. REV. 586 (1971) · Michigan Law Review · 1971

• Mandatory Buy-Out Agreements for Stock of Closely Held Corporations
  Michigan Law Review · 1969
• Mandatory Buy-out Agreements for Stock of Closely Held Corporations
  68 MICH. L. REV. 1 (1969) · Michigan Law Review · 1969
• Joint Tenancies and Tenancies by the Entirety in Michigan—Federal Gift Tax Considerations
  Michigan Law Review · 1968
• Joint Tenancies and Tenancies by the Entirety in Michigan: Federal Gift Tax Considerations
  66 MICH. L. REV. 431 (1968) · Michigan Law Review · 1968
• Review of Michigan and Federal Estate and Tax Planning, by P. Chirco and S. Ward
  Michigan Law Review · 1967
• Review Article
  65 MICH. L. REV. 1024 (1967) · Michigan Law Review · 1967
• Federal Estate Tax Burden Borne by a Dissenting Widow
  Michigan Law Review · 1966
• The Federal Estate Tax Burden Borne by a Dissenting Widow
  64 MICH. L. REV. 1499 (1966) · Michigan Law Review · 1966