Theodore S. Sims

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Publications

Goto earliest | 1980s | 1990s | 2000s

2002

"Corporate Returns: Beyond Disclosure," 96 Tax Notes 735 (2002). 

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1999

"Original Issue and Market Discount," in The Encyclopedia of Taxation and Tax Policy 264, J. Cordes, R. Ebel & J. Gravelle, eds., Urban Institute Press (1999). 

1996

"Game Theory and the Law: Ready For Prime Time?" with Stephen W. Salant, review of Douglas G. Baird, et al., Game Theory and The Law, Harvard University Press (1994), 94 Michigan Law Review 1839 (1996). 
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1994

"Debt, Accelerated Depreciation, and the Tale of a Teakettle: Tax Shelter Abuse Reconsidered," 42 University of California Law Review 263 (1994). 
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"Environmental 'Remediation' Expenses and a Natural Interpretation of the Capitalization Requirement," 47 National Tax Journal 703 (1994). 

1992

"Long-Term Debt, the Term Structure of Interest and the Case for Accrual Taxation," 47 Tax Law Review 313 (1992). 
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Book Review, with Emil M. Sunley, Myron S. Scholes et al., Taxes and Business Strategy: A Planning Approach, Prentice Hall (1992), 45 National Tax Journal 451 (1992). 

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1988

"The Passive Activity Loss Limitation Rules: Where Are We Now? Part I," with James S. Halpern, et al., 12 Review of Taxation of Individuals 187 (1988). 

1987

"The Passive Activity Loss Limitation Rules: Where Are We Now? Part II," with James S. Halpern, et al., 12 Review of Taxation of Individuals 291 (1987). 

Book Review, Howard M. Zaritsky, Tax Planning for Family Wealth Transfers: Analysis with Forms, Warren, Gorham & Lamont (1985), 11 Review of Taxation of Individuals 89 (1987). 

1986

"Life Insurance Company Taxation: An Overview of the Mutual-Stock Differential," in Life Insurance Company Taxation: The Mutual vs. Stock Differental 4-1, M. Graetz, ed., Rosenfeld, Emanuel (1986). 

1984

"Selected Problems on the Time Value of Money," with N. Cunningham & J. Halpern, in Time Value of Money Rules Under the 1984 Tax Act Mortimer Maxwell Caplin, ed., Law and Business (1984). 

1983

The Equity Return to Mutual Life Insurance Companies and Their Policyholders, paper submitted for Tax Treatment of Life Insurance: Hearings Before the Subcommittee on Select Revenue Measures of the House Committee on Ways and Means, 98th Cong. 1st Sess., at 591, Serial No. 98-39 (1983).  

"Timing Under a Unified Wealth Transfer Tax," 51 University of Chicago Law Review 34 (1983). 
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1970

"Once More into the Breach: Promissory Estoppel and Traditional Damage Doctrine," 37 University of Chicago Law Review 559 (1970). 

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