Alan L. Feld
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Publications
Goto earliest | 1980s | 1990s | 2000s
2009
"The Shrunken Power of the Purse," in Symposium The Most Disparaged Branch: The Role of Congress in the Twenty-First Century, Boston University Law Review 487 (2009).
2008
"Another Approach to Corporate Stock Basis," 86 Taxes 131 (2008).
"Revisiting Tax Subsidies for Cultural Institutions," 32 Journal of Cultural Economics 275 (2008).
2006
"Impersonating a Nonprofit," 113 Tax Notes 573 (2006).
2005
"Two Tweaks for the Taxation of Social Security Benefits," 108 Tax Notes 137 (2005).
2004
"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).
2003
"Dividends Reconsidered," 101 Tax Notes 1117 (2003).
"Preserving Basis After Redemption," 98 Tax Notes 1143 (2003).
2002
"Rendering Unto Caesar or Electioneering for Caesar? Loss of Church Tax Exemption for Participation in Electoral Politics," 42 Boston College Law Review 931 (2002).
2001
"Congress and the Legislative Web of Trust," 81 Boston University Law Review 349 (2001).
2000
"Taxes, Bankruptcy, and the Lazarus Problem," 88 Tax Notes 129 (2000).
1998
"Collapse Section 341," 78 Tax Notes 1187 (1998).
1997
Book Review, Comparative Income Taxation: A Structural Analysis, Hugh J. Ault, ed., Kluwer Academic, 6 Tax Notes International 459 (1997).
"Fewer Tax Returns," 77 Tax Notes 1171 (1997).
"Legal Differences without Economic Distinctions: Points, Penalties and the Market for Mortgages," with Stephen G. Marks, 77 Boston University Law Review 405 (1997).
1996
"Average Cost Basis and Compliance Complexity," 73 Tax Notes 1237 (1996).
1995
"Living with the Flat Tax," 48 National Tax Journal __ (1995).
"Nunn-Domenici and Nonprofits," 68 Tax Notes 1119 (1995).
"What Can the IRS Compel Charities to Say to Donors?" 67 Tax Notes 297 (1995).
1994
"Divorce and Redemption," 64 Tax Notes 651 (1994).
1993
Federal Income Taxation of Corporate Transactions, with William D. Andrews, 3rd ed., Little, Brown and Company (1993).
"The Indivisible Tax Gift," 58 Tax Notes 511 (1993).
"A Suggestion for Taxing Social Security Benefits," 59 Tax Notes 577 (1993).
1992
"Cost Basis, Not Carryover Basis for Corporate Transferees," 56 Tax Notes 665 (1992).
1991
"When Fungible Portfolio Assets Meet: A Problem of Tax Recognition," 44 Tax Lawyer 409 (1991).
1989
"Is FIRPTA Partially Obsolete?" 35 Tax Notes 607 (1989).
"Shutting Down the Government," 69 Boston University Law Review 971 (1989).
1986
"Separation of Political Powers: Boundaries or Balance?" 21 Georgia Law Review 171 (1986).
1984
"Indirect Aid to the Arts," with Michael O'Hare, 470 The Annals 132 (1984).
"Redeployment of Tax Aids for Housing," 23 Tax Notes 1441 (1984).
1983
"Fairness in Rate Cuts in the Individual Income Tax," 68 Cornell Law Review 429 (1983).
Patrons Despite Themselves: Taxpayers and Cultural Policy, with M. O'Hare & M. Schuster, New York University Press (1983).
1982
"The Tax Benefit of Bliss (Application of Tax Benefits to Corporate Liquidations)," 62 Boston University Law Review 443 (1982).
Tax Policy and Corporate Concentration, D.C. Heath and Co. (1982).
1981
"$1,000 is Chicken Feed," Newsweek (Jun. 15, 1981).
"Appreciation Under the Casualty Loss," 59 Taxes 379 (1981).
"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).
Contributor to Federal Taxation of Income, Estates and Gifts, Boris I. Bittker, ed., Warren, Gorham & Lamont (1981).
"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).
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).
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).
United States Taxation of Foreign Income and Entities and Industrial Concentration, with Russell K. Osgood, report for the Federal Trade Commission, Office of Policy Planning and Bureau of Competition (1981).
"The Vanishing Exemption," Washington Post (1981).
1980
"Artists, Art Collectors and Income Tax," 60 Boston University Law Review 625 (1980).
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)
1979
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).
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).
1978
"Aborting to Aging: Problems of Definition in the Medical Expense Tax Deduction," 58 Boston University Law Review 165 (1978).
"Carryover Basis: An Observation, an Irony and a Proposal," 6 Tax Notes 499 (1978).
1977
Capital Gains and Losses - Sale or Exchange Requirement, Tax Management Portfolio (1977).
1976
"Divorce, Tax-Style," 54 Taxes 608 (1976).
"Income in Respect of a Decedent and Section 691 (c): A Modest Proposal," 4 Journal of Real Estate Taxation 41 (1976).
1975
"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 and in Corporate Practice Commentator 346, and in Federal Wealth Transfer Tax Anthology, Anderson Publishing Co. (1998).
"Is Museum Speculation in Art Immoral, Illegal, and Insufficiently Fattening?" with Michael O'Hare, 53 Museum News 24 (1975).
Book Review, Stanley Surrey, Pathways to Tax Reform: The Concept of Tax Expenditures, Harvard University Press (1973), 88 Harvard Law Review 1047 (1975).
1974
"Social Security Taxes Prove an Unfair Burden to Some," Boston Evening Globe (Jan. 4, 1974).
1973
"Another Word on Child Care," 28 Tax Law Review 546 (1973).
"Some Post-Mortem Planning Devices: Renunciations, Elections and Compromises," 3 J. K. Lesser's Estate Tax Techniques 2191 (1973).
1972
Book Review, 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).
"Deductibility of Expenses for Child Care and Household Services: New Section 214," 27 Tax Law Review 415 (1972).
1971
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).
1969
"The Control Test for Limited Partnerships," 82 Harvard Law Review 1471 (1969).
1964
The Effectiveness of Metropolitan Planning, with others, report for the Senate Committee on Government Operations (1964).