Taxation

David R. Herwitz, Alfred C. Clapp, Donald J. Evans, Edward C. Halbach, Donald McDonald, John S. Nolan & Graham L. Sterling, Problems in Disposing of…

David R. Herwitz, Stock Redemptions and the Accumulated Earnings Tax, 74 Harv. L. Rev. 866 (1961).

David R. Herwitz, Installment Repurchase of Stock: Surplus Limitations, 79 Harv. L. Rev. 303 (1965).

David R. Herwitz, Allocation of Stock Between Services and Capital in the Organization of a Close Corporation, 75 Harv. L. Rev. 1098 (1962).

David R. Herwitz, Accounting for Long-Term Construction Contracts: A Lawyer’s Approach, 70 Harv. L. Rev. 449 (1957).

David R. Herwitz, Business Planning: Materials on the Planning of Corporate Transactions (Found. Press 2d ed. 1984).

Frank Cummings, Henry Rose & Daniel Halperin, Panel 1: Setting the Stage: History before the Ninety-Third Congress, 6 Drexel L. Rev. 265 (2014).

Daniel I. Halperin, Maximum Tax Not for Those Indulging in Deferred Compensation and Tax Preferences, 24 Major Tax Plan. 619 (1972).

Daniel I. Halperin, Capital Gains and Ordinary Deductions: Negative Income Tax for the Wealthy, 12 B.C. Indus. and Com. L. Rev. 387 (1971).

Daniel Halperin, Will Integration Increase Efficiency?–The Old and New View of Dividend Policy, 47 Tax L. Rev., 645 (1992).

Daniel Halperin, Carryovers of Earnings and Profits, 18 Tax L. Rev. 289 (1963).

Daniel Halperin, Fundamental Tax Reform, 48 Emory L. J. 809 (1999).

Daniel Halperin, Saving the Income Tax: An Agenda for Research, 24 Ohio N.U. L. Rev. 493 (1998).

Daniel Halperin, Assumption of Contingent Liabilities on Sale of a Business, 2 Fla. Tax Rev. 673 (1996).

Daniel Halperin, Valuing Personal Consumption: Cost Versus Value and the Impact of Insurance, 1 Fla. Tax Rev. 1 (1992).

Daniel Halperin, 2009 Erwin N. Griswold Lecture before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral, 62 Tax Law. 535 (2009).

Daniel I. Halperin, No Basis Step-Up for Marketable Securities With No Tax at Death, TaxNotes.com (Mar. 31, 2021).

Daniel Halperin, The Tax Exemption Under I.R.C. § 501(C)(4), 21 N.Y.U. J. Legis. & Pub. Pol’y 519 (2018).

Daniel Halperin, Choice of Entity: A Conceptual Approach, 159 Tax Notes 1601 (2018).

Daniel I. Halperin, Corporate Tax Reform – the issues and the choices, 154 Tax Notes 705 (2017).

Daniel I. Halperin, Does Tax Exemption for Charitable Endowments Subsidize Excessive Accumulation? (June 10, 2008).