Philip F. Postlewaite

Publications

• Optional Basis Adjustments Under Subchapter K: Trap for the Unwary, Tax Planning Tool, or Both? Should they be Mandatory?
  15 FLA. TAX REV. (2014) · Florida Tax Review · 2014
• Incremental International Tax Reform: A Review of Selected Proposals
  30 NW. J. INT'L L. & BUS. 565 (2010) · Northwestern Journal of International Law & Business · 2010

• The Taxation of Compensatory Profits Interests: The Blind Men and the Elephant
  29 NW. J. INT'L L. & BUS. 763 (2009) · Northwestern Journal of International Law & Business · 2009
• The Lazarus Effect: A Commentary on In-Kind Guaranteed Payments
  7 FLA. TAX REV. (2006) · Florida Tax Review · 2006

• Innocents Abroad? The 1978 Foreign Earned Income Act and the Case for Its Repeal
  65 VA. L. REV. 1093 (1979) · Virginia Law Review · 1979
• Sections 351 and 357(c) After Bongiovanni, Thatcher and Focht: Parity for the Accrual Basis Transferor
  27 DUKE L.J. 961 (1978) · Duke Law Journal · 1978
• Timber Capital Gains--The Option Rule of Section 631(b)
  29 UC L.J. 451 (1978) · UC Law Journal · 1978
• Section 302(b)(1): The Expanding Minnow
  64 VA. L. REV. 561 (1978) · Virginia Law Review · 1978
• Deductibility of Expenses for Conventions and Educational Seminars
  61 MINN. L. REV. 253 (1977) · Minnesota Law Review · 1977