Alan L. Feld

Professor of Law

Maurice Poch Faculty Research Scholar

BA magna cum laude, Columbia University
JD cum laude, Harvard University

Areas of Interest
Corporate, Business & Transactional Law, Energy Law, Tax Law
Contact
Biography

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.

Publications
  1. Alan Feld, "Who are the Beneficiaries of Fisk University's Stieglitz Collection," in Symposium The Role of Fiduciary Law and Trust in the Twenty-First Century: A Conference Inspired by the Work of Tamar Frankel, 91 Boston University Law Review 873 (2011).
    SSRN | HeinOnline (BU) | HeinOnline
  2. Alan Feld, "Misguided Relief: Unsimplifying the Standard Deduction," 124 Tax Notes 702 (2009).
    SSRN
  3. Alan Feld, "The Shrunken Power of the Purse," in Symposium The Most Disparaged Branch: The Role of Congress in the Twenty-First Century, 89 Boston University Law Review 487 (2009).
    SSRN | Lexis Advance | HeinOnline (BU) | HeinOnline | Westlaw
  4. Alan Feld, "Another Approach to Corporate Stock Basis," 86 Taxes 131 (2008).
    HeinOnline (BU) | HeinOnline
  5. Alan Feld, "Revisiting Tax Subsidies for Cultural Institutions," 32 Journal of Cultural Economics 275 (2008).
  6. Alan Feld, "Impersonating a Nonprofit," 113 Tax Notes 573 (2006).
  7. Alan Feld, "Two Tweaks for the Taxation of Social Security Benefits," 108 Tax Notes 137 (2005).
  8. 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).
  9. Alan Feld, "Dividends Reconsidered," 101 Tax Notes 1117 (2003).
    SSRN
  10. Alan Feld, "Preserving Basis After Redemption," 98 Tax Notes 1143 (2003).
  11. Alan Feld, "Rendering unto Caesar or Electioneering for Caesar? Loss of Church Tax Exemption for Participation in Electoral Politics," 42 Boston College Law Review 931 (2002).
    Westlaw | Lexis Advance | HeinOnline (BU) | HeinOnline
  12. Alan Feld, "Congress and the Legislative Web of Trust," 81 Boston University Law Review 349 (2001).
    Westlaw | Lexis Advance | HeinOnline (BU) | HeinOnline
  13. Alan Feld, "Taxes, Bankruptcy, and the Lazarus Problem," 88 Tax Notes 129 (2000).
  14. Alan Feld, "Collapse Section 341," 78 Tax Notes 1187 (1998).
  15. Alan Feld, Comparative Income Taxation: A Structural Analysis, Hugh J. Ault, ed., Kluwer Academic , 6 Tax Notes International 459 (1997).
  16. Alan Feld, "Fewer Tax Returns," 77 Tax Notes 1171 (1997).
  17. Alan Feld & Stephen Marks, "Legal Differences Without Economic Distinctions: Points, Penalties and the Market for Mortgages," 77 Boston University Law Review 405 (1997).
    Westlaw | Lexis Advance | HeinOnline (BU) | HeinOnline
  18. Alan Feld, "Average Cost Basis and Compliance Complexity," 73 Tax Notes 1237 (1996).
  19. Alan Feld, "Living with the Flat Tax," 48 National Tax Journal __ (1995).
  20. Alan Feld, "Nunn-Domenici and Nonprofits," 68 Tax Notes 1119 (1995).
  21. Alan Feld, "What Can the IRS Compel Charities to Say to Donors?" 67 Tax Notes 297 (1995).
  22. Alan Feld, "Divorce and Redemption," 64 Tax Notes 651 (1994).
  23. Alan Feld & William D. Andrews, Federal Income Taxation of Corporate Transactions, 3rd ed., Little, Brown and Company (1993).
  24. Alan Feld, "The Indivisible Tax Gift," 58 Tax Notes 511 (1993).
  25. Alan Feld, "A Suggestion for Taxing Social Security Benefits," 59 Tax Notes 577 (1993).
  26. Alan Feld, "Cost Basis, Not Carryover Basis for Corporate Transferees," 56 Tax Notes 665 (1992).
  27. Alan Feld, "When Fungible Portfolio Assets Meet: A Problem of Tax Recognition," 44 Tax Lawyer 409 (1991).
    Westlaw | HeinOnline (BU) | HeinOnline
  28. Alan Feld, "Is FIRPTA Partially Obsolete?" 35 Tax Notes 607 (1989).
  29. Alan Feld, "Shutting Down the Government," 69 Boston University Law Review 971 (1989).
    Westlaw | Lexis Advance | HeinOnline (BU) | HeinOnline
  30. Alan Feld, "Separation of Political Powers: Boundaries or Balance?" 21 Georgia Law Review 171 (1986).
    Westlaw | Lexis Advance | HeinOnline (BU) | HeinOnline
  31. Alan Feld & Michael O'Hare, "Indirect Aid to the Arts," 470 The Annals 132 (1984).
  32. Alan Feld, "Redeployment of Tax Aids for Housing," 23 Tax Notes 1441 (1984).
  33. Alan Feld, "Fairness in Rate Cuts in the Individual Income Tax," 68 Cornell Law Review 429 (1983).
    Westlaw | Lexis Advance | HeinOnline (BU) | HeinOnline
  34. Alan Feld, Michael O'Hare & J. Mark Davidson Schuster, Patrons Despite Themselves: Taxpayers and Cultural Policy, New York University Press (1983).
  35. Alan Feld, "The Tax Benefit of Bliss (Application of Tax Benefits to Corporate Liquidations)," 62 Boston University Law Review 443 (1982).
    Westlaw | HeinOnline (BU) | HeinOnline
  36. Alan Feld, Tax Policy and Corporate Concentration, Lexington Books (1982).
  37. 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).
  38. 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).
  39. Alan Feld, Contributor to Federal Taxation of Income, Estates and Gifts, Boris I. Bittker, ed., Warren, Gorham & Lamont (1981).
  40. Alan Feld, "$1,000 is Chicken Feed," Newsweek __ (Jun. 15, 1981).
  41. Alan Feld, "Appreciation Under the Casualty Loss," 59 Taxes 379 (1981).
    HeinOnline (BU) | HeinOnline
  42. 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).
  43. 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).
  44. 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).
  45. Alan Feld, "The Vanishing Exemption," Washington Post (1981).
  46. Alan Feld, "Artists, Art Collectors and Income Tax," 60 Boston University Law Review 625 (1980).
    HeinOnline (BU) | HeinOnline
  47. 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).
  48. 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).
  49. 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).
  50. Alan Feld, "Abortion to Aging: Problems of Definition in the Medical Expense Tax Deduction," 58 Boston University Law Review 165 (1978).
    HeinOnline (BU) | HeinOnline
  51. Alan Feld, "Carryover Basis: An Observation, an Irony and a Proposal," 6 Tax Notes 499 (1978).
  52. Alan Feld, Capital Gains and Losses - Sale or Exchange Requirement, Tax Management Portfolio (1977).
  53. Alan Feld, "Divorce, Tax-Style," 54 Taxes 608 (1976).
    HeinOnline (BU) | HeinOnline
  54. Alan Feld, "Income in Respect of a Decedent and Section 691 (c): A Modest Proposal," 4 Journal of Real Estate Taxation 41 (1976).
  55. 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
  56. Alan Feld & Michael O'Hare, "Is Museum Speculation in Art Immoral, Illegal, and Insufficiently Fattening?" 53 Museum News 24 (1975).
  57. 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
  58. Alan Feld, "Social Security Taxes Prove an Unfair Burden to Some," Boston Evening Globe __ (Jan. 4, 1974).
  59. Alan Feld, "Another Word on Child Care," 28 Tax Law Review 546 (1973).
    HeinOnline (BU) | HeinOnline
  60. Alan Feld, "Some Post-Mortem Planning Devices: Renunciations, Elections and Compromises," 3 J. K. Lesser's Estate Tax Techniques 2191 (1973).
  61. 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).
  62. Alan Feld, "Deductibility of Expenses for Child Care and Household Services: New Section 214," 27 Tax Law Review 415 (1972).
    HeinOnline (BU) | HeinOnline
  63. 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).
  64. Alan Feld, "The Control Test for Limited Partnerships," 82 Harvard Law Review 1471 (1969).
    Westlaw | HeinOnline (BU) | HeinOnline
  65. Alan Feld et al., The Effectiveness of Metropolitan Planning, report for the Senate Committee on Government Operations, (1964).
Courses

3 credits

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. GRADING NOTICE: This course does not offer the CR/NC/H option. ** 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
Days Start End Credits Instructors Bldg
Wed 2:10 pm 4:10 pm 3 Alan L. Feld LAW
FALL 2016: LAW JD 832 A1 , Sep 12th to Dec 5th 2016
Days Start End Credits Instructors Bldg
Mon 2:10 pm 4:10 pm 3 Alan L. Feld

4 credits

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 2015: LAW JD 889 A1 , Sep 1st to Dec 3rd 2015
Days Start End Credits Instructors Bldg
Tue,Thu 10:45 am 12:15 pm 4 Alan L. Feld LAW
Fri 10:30 am 11:45 am 4 Alan L. Feld LAW
SPRG 2016: LAW JD 889 S1 , Jan 12th to Apr 19th 2016
Days Start End Credits Instructors Bldg
Tue,Thu 9:00 am 10:30 am 4 Theodore S. Sims LAW
Fri 9:00 am 10:20 am 4 Theodore S. Sims LAW
FALL 2016: LAW JD 889 A1 , Sep 6th to Dec 8th 2016
Days Start End Credits Instructors Bldg
Tue,Thu 10:40 am 12:40 pm 4 Alan L. Feld

3 credits

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 2016: LAW JD 887 A1 , Jan 12th to Apr 19th 2016
Days Start End Credits Instructors Bldg
Tue,Thu 10:45 am 12:15 pm 3 Alan L. Feld LAW
SPRG 2017: LAW JD 887 A1 , Jan 18th to Apr 26th 2017
Days Start End Credits Instructors Bldg
Mon,Wed 10:45 am 12:15 pm 3 Alan L. Feld
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