Alan L. Feld
Professor of Law
Maurice Poch Faculty Research Scholar
B.A. magna cum laude, Columbia University
J.D. cum laude, Harvard University
Areas of Interest
- Office Room 1402E
- Email email@example.com
- Phone 617-353-3087
A member of the faculty since 1971, Alan Feld has testified before a number of congressional committees on issues surrounding tax laws. Before coming to Boston University, he practiced tax and corporate law at two New York firms: Barrett Knapp Smith & Schapiro and Paul, Weiss, Rifkind, Wharton & Garrison. From 1996 to 2004 he was affiliated with the Washington, D.C. law firm of Burt, Maner, Miller & Staples.
Professor Feld is the co-author of a major corporate tax casebook, Federal Income Taxation of Corporate Transactions and Patrons Despite Themselves: Taxpayers and Arts Policy. In addition, he is the author of Tax Policy and Corporate Concentration. He has been published in the nation’s leading tax law journals and his most recent written works include “Preserving Basis After Redemption” (Tax Notes), “Rendering Unto Caesar or Electioneering for Caesar? Loss of Church Tax Exemption for Participation in Electoral Politics” (Boston College Law Review) and “Congress and the Legislative Web of Trust” (Boston University Law Review). He has written articles on tax issues for Newsweek and The Washington Post, as well.
Over the years, Professor Feld has taught a number of courses at Boston University in the areas of tax law, law and the arts, nonprofit organizations and legislative process. In 2002, he received the School’s Michael Melton Award for Teaching Excellence. In addition to his responsibilities at Boston University, he has served as a Visiting Professor of Law at Harvard University, the University of Michigan and the University of Pennsylvania, and as Professor-in-Residence at the Office of Chief Counsel, Internal Revenue Service. Professor Feld served as co-reporter for the American Law Institute project on Principles of the Law of Nonprofit Organizations from 2000 to 2004 and now serves on the advisers group.
- Alan Feld, "Misguided Relief: Unsimplifying the Standard Deduction," 124 Tax Notes 702 (2009).
- Alan Feld, "Revisiting Tax Subsidies for Cultural Institutions," 32 Journal of Cultural Economics 275 (2008).
- Alan Feld, "Impersonating a Nonprofit," 113 Tax Notes 573 (2006).
- Alan Feld, "Two Tweaks for the Taxation of Social Security Benefits," 108 Tax Notes 137 (2005).
- Alan Feld, "Art Fakes and the Statute of Limitations," in Fakebusters II: Scientific Detection of Fakery in Art and Philately 23, R. J. Weiss & D. Chartier, eds., World Scientific Publishing Company (2004).
- Alan Feld, "Dividends Reconsidered," 101 Tax Notes 1117 (2003).
- Alan Feld, "Preserving Basis After Redemption," 98 Tax Notes 1143 (2003).
- Alan Feld, "Taxes, Bankruptcy, and the Lazarus Problem," 88 Tax Notes 129 (2000).
- Alan Feld, "Collapse Section 341," 78 Tax Notes 1187 (1998).
- Alan Feld, Comparative Income Taxation: A Structural Analysis, Hugh J. Ault, ed., Kluwer Academic , 6 Tax Notes International 459 (1997).
- Alan Feld, "Fewer Tax Returns," 77 Tax Notes 1171 (1997).
- Alan Feld, "Average Cost Basis and Compliance Complexity," 73 Tax Notes 1237 (1996).
- Alan Feld, "Living with the Flat Tax," 48 National Tax Journal __ (1995).
- Alan Feld, "Nunn-Domenici and Nonprofits," 68 Tax Notes 1119 (1995).
- Alan Feld, "What Can the IRS Compel Charities to Say to Donors?" 67 Tax Notes 297 (1995).
- Alan Feld, "Divorce and Redemption," 64 Tax Notes 651 (1994).
- Alan Feld & William D. Andrews, Federal Income Taxation of Corporate Transactions, 3rd ed., Little, Brown and Company (1993).
- Alan Feld, "The Indivisible Tax Gift," 58 Tax Notes 511 (1993).
- Alan Feld, "A Suggestion for Taxing Social Security Benefits," 59 Tax Notes 577 (1993).
- Alan Feld, "Cost Basis, Not Carryover Basis for Corporate Transferees," 56 Tax Notes 665 (1992).
- Alan Feld, "Is FIRPTA Partially Obsolete?" 35 Tax Notes 607 (1989).
- Alan Feld & Michael O'Hare, "Indirect Aid to the Arts," 470 The Annals 132 (1984).
- Alan Feld, "Redeployment of Tax Aids for Housing," 23 Tax Notes 1441 (1984).
- Alan Feld, Michael O'Hare & J. Mark Davidson Schuster, Patrons Despite Themselves: Taxpayers and Cultural Policy, New York University Press (1983).
- Alan Feld, Tax Policy and Corporate Concentration, Lexington Books (1982).
- Alan Feld, Testimony in Mergers and Acquisitions: Oversight Hearings Before the Subcommittee on Monopolies and Commercial Law of the House Committee on the Judiciary, 97th Cong. 1st Sess., 256-273, CIS NO. 83-H521-21 (1981).
- Alan Feld, Testimony in Tax Aspects of the President's Economic Program: Hearings Before the House Committee on Ways and Means, 97th Cong. 1st Sess., 913-916, CIS NO. 81-H781-46 (1981).
- Alan Feld, Contributor to Federal Taxation of Income, Estates and Gifts, Boris I. Bittker, ed., Warren, Gorham & Lamont (1981).
- Alan Feld, "$1,000 is Chicken Feed," Newsweek __ (Jun. 15, 1981).
- Alan Feld, "The Case for an Increase in the Personal Exemption," 12 Tax Notes 1459 (1981). Testimony reprinted in 10 Taxation with Representation Newsletter no. 6 (June 1981).
- Alan Feld, "Testimony Before House Committee on Ways and Means, Hearings on Tax Aspects of the President's Economic Program (March 25, 1981)," Congressional Record S4004-5 (1981).
- Alan Feld & Russell K. Osgood, United States Taxation of Foreign Income and Entities and Industrial Concentration, report for the Federal Trade Commission, Office of Policy Planning and Bureau of Competition, (1981).
- Alan Feld, "The Vanishing Exemption," Washington Post (1981).
- Alan Feld, The Use of Tax Policy to Limit Industrial Concentration, report for the Federal Trade Commission, Office of Policy Planning and Bureau of Competition, (1980). Reprinted in Taxes and Competition: Three Analyses, with David G. Terkla (1980).
- Alan Feld, Testimony in A Review of Selected Tax Expenditures: Investment Tax Credit: Hearings Before the Subcommittee on Oversight of the House Committee on Ways and Means, 96th Cong. 1st Sess., 305-339, CIS NO. 79-H781-51 (1979).
- Alan Feld, Tax Policy and Competition, report for the Federal Trade Commission, Office of Policy Planning and Bureau of Competition, (1979). Reprinted in Hearings on Tax Expenditures, House Ways and Means Committee, Subcommittee on Oversight (1979).
- Alan Feld, "Carryover Basis: An Observation, an Irony and a Proposal," 6 Tax Notes 499 (1978).
- Alan Feld, Capital Gains and Losses - Sale or Exchange Requirement, Tax Management Portfolio (1977).
- Alan Feld, "Income in Respect of a Decedent and Section 691 (c): A Modest Proposal," 4 Journal of Real Estate Taxation 41 (1976).
- Alan Feld, "The Implications of Minority Interest and Stock Restrictions in Valuing Closely-Held Shares," 122 University of Pennsylvania Law Review 934 (1975). Reprinted in 3 Taxation for Lawyers 244; Corporate Practice Commentator 346; Federal Wealth Transfer Tax Anthology, Anderson Publishing Co. (1998).
Westlaw | HeinOnline (BU) | HeinOnline
- Alan Feld & Michael O'Hare, "Is Museum Speculation in Art Immoral, Illegal, and Insufficiently Fattening?" 53 Museum News 24 (1975).
- Alan Feld, review of Stanley Surrey, Pathways to Tax Reform: The Concept of Tax Expenditures, Harvard University Press (1973), 88 Harvard Law Review 1047 (1975). Westlaw
- Alan Feld, "Social Security Taxes Prove an Unfair Burden to Some," Boston Evening Globe __ (Jan. 4, 1974).
- Alan Feld, "Some Post-Mortem Planning Devices: Renunciations, Elections and Compromises," 3 J. K. Lesser's Estate Tax Techniques 2191 (1973).
- Alan Feld, review of Jules Cohn, The Conscience of the Corporations: Business and Urban Affairs 1967-1970, The Johns Hopkins Press (1971), 52 Boston University Law Review 494 (1972).
- Alan Feld, The Budgetary Provisions of the New York City Education Decentralization Law, paper for the School Project of the Lawyers Committee for Civil Rights Under Law, (1971).
- Alan Feld et al., The Effectiveness of Metropolitan Planning, report for the Senate Committee on Government Operations, (1964).
Charity & Charitable Organizations (S): LAW JD 844
This seminar will focus on the unique legal status of charitable organizations. Particular attention will be given to the expansion of charitable institutions from relief of poor people to different types of non-profit entities (including universities, hospitals, and religious organizations). We will examine their organization, governance, and regulation by both the federal government and the states. Specific topics will include the permissible scope of non-profit activities; choice of organizational form; the powers and fiduciary duties of non-profit directors/trustees and officers; standing to sue non-profits; qualification for federal tax-exempt status and related tax issues; forms of charitable giving and the regulation of fundraising; the investment and use of charitable funds; and other issues unique to non-profits. All students will be required to write papers on topics approved by the instructor. Some students, with the permission of the instructor, may satisfy the Upper-class Writing Requirement through this seminar by writing a longer paper. ENROLLMENT LIMIT: 18 students. GRADING NOTICE: This class will not offer the CR/NC/H option. OFFERING PATTERN: This class not offered every year. Students are advised to take this into account when planning their long-term schedule. ** A student who fails to attend the initial meeting of a seminar, or to obtain permission to be absent from either the instructor or the Registrar, will be administratively dropped from the seminar. Students who wait list for a seminar are required to attend the first seminar meeting to be considered for enrollment.FALL 2014: LAW JD 844 A1 , Sep 2nd to Dec 2nd 2014
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Energy Law & Policy (S): LAW JD 832
Energy law and policy are integral to the U.S. economy and have major impacts on the environment. This seminar will provide an overview of energy law and policy, primarily the U.S., with an emphasis on the sources and regulation of electric energy as well as the relative environmental consequences of different energy choices. We will pay particular attention to emerging alternative energy sources, e.g. wind, solar, biomass, as well as new technologies, e.g. horizontal fracking for the development of natural gas and energy storage. The seminar will involve the detailed study of several real life electric energy projects in order that students may gain a focused understanding of key federal energy and environmental laws, regulations and policies and learn how lawyers in the public, private and non-profit sector apply the law to a complex and changing set of facts. Students will have the opportunity to enhance their research, writing and oral presentation skills and receive detailed feedback. There are no prerequisites to the course other than a curious mind and interest in the subject matter. NOTE: This seminar does not satisfy the Upper-class Writing Requirement. ** A student who fails to attend the initial meeting of a seminar (designated by an (S) in the title), or to obtain permission to be absent from either the instructor or the Registrar, may be administratively dropped from the seminar. Students who are on a wait list for a seminar are required to attend the first seminar meeting to be considered for enrollment.FALL 2015: LAW JD 832 A1 , Sep 2nd to Dec 2nd 2015
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Introduction to Federal Income Taxation: LAW JD 889
The income tax is a pervasive feature of life in the United States and lawyers encounter tax issues in virtually every field of practice. This course introduces students to the fundamental principles of the federal income tax, and its impact on a wide range of matters, including employment, tort claims, divorce, retirement, and especially business activities and investments of all types. Topics include: the concept of income, determination of gross income, allowance of deductions and the determination of taxable income, identification of the taxpayer, taxable periods and timing, the determination of gain or loss (including realization and recognition) from dealings in property, the concept of income tax basis, and the process of change in the tax law. GRADING NOTICE: This course does not offer the CR/NC/H option.FALL 2014: LAW JD 889 A1 , Sep 3rd to Dec 3rd 2014
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|TR||8:30 am||10:00 am||4||David I. Walker||LAW||414|
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|TR||9:00 am||10:30 am||4||Theodore S. Sims||LAW||103|
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|TR||10:45 am||12:15 pm||4||Alan L. Feld||LAW||414|
|F||10:30 am||11:45 am||4||Alan L. Feld||LAW||414|
Taxation of Corporations and Shareholders: LAW JD 887
Federal income tax considerations have major implications for planning in the corporate area. This course focuses on income tax issues in transactions between corporations and shareholders, including distributions, exchanges, reorganizations and capital contributions. PREREQUISITE: Introduction to Federal Income Taxation. GRADING NOTICE: This course does not offer the CR/NC/H option.SPRG 2015: LAW JD 887 A1 , Jan 13th to Apr 21st 2015
|TR||10:45 am||12:15 pm||3||Alan L. Feld||LAW||209|
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In the Media
- May 13, 2015
Alan Feld quoted in The Boston Globe. read more