Publications in Federal Income Taxation
Tax Management Portfolios:
- 744, Taxation of Cooperatives and Their Patrons
- 281 and 521, Charitable Contributions: Income Tax Aspects (coauthor)
- 517, Education Expenses and Credits
- 607, Farm and Ranch Expenses and Credits
- 539, Net Operating Losses -- Concepts and Computations
Tax Practice Series Chapters:
- 2440 Farming Expenses
- 2410 Net Operating Losses
- 2140 Dues Paid to Associations and Clubs
- 2390 Charitable Contributions
- 2395 Substantiation of Charitable Contributions
- 2130 Expenses of Employees
- 5200 Cooperative Organizations
- 6510-7010 Exempt Organizations and Private Foundations
Articles
- FICA Taxes on Stipends Paid by Medical Schools to Medical Residents (2010)
- Lawmakers Reject Obama's Budget Proposal to Limit Charitable Contributions Deduction (2009)
- Possible Relief for Small Businesses: Net Operating Loss Carryback May Be Extended (2009)
- Charitable Contributions Decline as Economic Crisis Continues (2009)
- Net Operating Losses Generate Cash for Small Businesses (2009)
- Gibralter: From Tax Haven to Mainstream Financial Center (2009)
- Fight the IRS in Tax Court (2008)
- U.S. and Liechtenstein Sign Tax Information Exchange Agreement (2008)
- The Tax Court Option (2008)
- Tax Research - Legislative History is a Valuable Resource (2008)
- Deducting Small Money Contributions to Charity: What Substantiation is Required? (2007)
- Contributions to Donor Advised Funds after the Pension Protection Act of 2006, BNA Tax Manaagement (2007)
- U.S. and Brazil Sign Tax Information Exchange Agreement (2007)
Publications in Exempt Organizations
- Principal Author, Carla Neeley Freitag's UBIT Blog (2012 - present)
Tax Management Portfolios:
- 462 Unrelated Business Income Tax
- 465 Debt-Financed Income (Section 514)
- 744 Taxation of Cooperatives and Their Patrons
Tax Practice Series Chapters:
- 6510 -- 7010 Exempt Organizations & Private Foundations
- 6200 Cooperative Organizations
Articles:
- IRS Releases Interim Report on Colleges and Universities Compliance Project, 35 Estates, Gifts and Trusts Journal (Sept. - Oct. 2010)
- Brevard Community College (2009)
- How to Set Up an Endowment Fund at Your Church (2008)
- Sept. 11 Reconstruction Continues with BMCC's Fiterman Hall(2008)
- Unrelated Business Activities of Exempt Credit Unions: An Analysis of 2007 TAMs, BNA Tax Management (2008)
- Private Foundations and the Disqualified Person Rules, BNA Tax Management (2007)
- Private Foundation Expenditure Responsibility in sec. 507(b)(2), BNA Tax Management (2007)
- Program-Related Investments of Private Foundations, BNA Tax Management (2007)
- Contributions to Donor Advised Funds after the Pension Protection Act of 2006, BNA Tax Management (2007)
- The Private Foundation Rules: Impact of the Tax Reform Act of 1984, 63 TAXES 251 (1985)
- Exceptions to the Term "Unrelated Trade or Business" under Section 513(a), 50 J. Air. L. & Comm. 837 (1985)
Publications in Estate Planning
Book:
- The Funding of Living Trusts (American Bar Association 2004)
Tax Management Portfolio:
- 281 & 521, Charitable Contributions: Income Tax Aspects (coauthor)
Articles
- Why Plan Your Estate? (2008)
- Providing for Children in Your Will or Trust (2008)
- A Revocable Trust Provides for Potential Incapacity (2008)
- Economic Crisis Requires Review of Estate Plans (2008)
- Legislative History of the Estate Tax (2008)
- Can I Favor One of Several Children in My Will? (2008)
- Why Funding Living Trusts Is So Important (2008)
- Can I Disinherit My Child? (2008)
- The Estate Tax: An Uncertain Future (2008)
- Why Parents Disinherit Their Children (2008)
- Estate Tax Repeal: What Happens After 2010? (2008)
Publications in Tax Whistleblowing
- Principal Author, former Tax Whistleblower Blog of Nolan & Auerbach, P.A. (2007 through 2009)
- Tax Whistleblowers Get Substantial Rewards (2009)
