Search Faculty Publications

PHILIP F. POSTLEWAITE

2017

Books and other Monographs

February 2017

  • PARTNERSHIP TAXATION, 8th ed. (Warren, Gorham & Lamont 2017) (Co-authored by: Arthur Willis & Jennifer Alexander).

2015

Books and other Monographs

September 2015

  • Partnership Taxation: Cases, Materials, and Problems, 2014/2015 Edition (Warren, Gorham & Lamont 2014) (Co-authored by: Robert Wootton).

2014

SSRN

March 2014

  • Optional Basis Adjustments Under Subchapter K: Trap for the Unwary, Tax Planning Tool, or Both? Should they Be Mandatory?.

2013

Books and other Monographs

March 2013

  • Problems and Materials in Federal Income Taxation, 8th edition (Wolters Kluwer 2013) (Co-authored by: Sanford M. Guerin, and Adam H. Rosenzweig).

2012

Books and other Monographs

October 2012

  • Partnership Taxation: Cases, Materials, and Problems, 2012/2013 Edition (Warren, Gorham & Lamont 2012) (Co-authored by: Robert Wootton).

March 2012

  • Introductory and Advanced Partnership Taxation: Materials and Problems, 2012-2014 edition (Warren, Gorham & Lamont 2012) (Co-authored by: Robert Wooton).
  • Partnership Taxation: Problems and Answers, 2012-2014 edition (Warren, Gorham & Lamont 2012) (Co-authored by: Robert Wooton).
  • International Taxation: Corporate and Individual, 7th edition (Carolina Academic Press 2012) (Co-authored by: Stephanie Hoffer).

January 2012

  • International Taxation: Corporate and Individual, 6th edition (Carolina Academic Press 2011) (Co-authored by: Stephanie Renee Hoffer).

2011

Books and other Monographs

March 2011

  • International Taxation: Corporate and Individual, 5th edition (Carolina Academic Press 2011) (Co-authored by: Stephanie Renee Hoffer).
  • United States International Taxation, 2nd edition (LexisNexis 2011) (Co-authored by: Allison Christians and Samuel A Donaldson).

Periodical Articles

January 2011

  • Introduction: Symposium on International Tax Reform in a Reset Economy in 30 NORTHWESTERN JOURNAL OF INTERNATIONAL LAW & BUSINESS 505-516 (2010) (Co-authored by: David L. Cameron).
  • Incremental International Tax Reform: A Review of Selected Proposals in 30 NORTHWESTERN JOURNAL OF INTERNATIONAL LAW & BUSINESS 565-619 (2010) (Co-authored by: David L. Cameron ).

2010

Books and other Monographs

June 2010

  • Partnership Taxation: Cases, Materials, and Problems, 8th edition (Warren, Gorham, & Lamont 2010) (Co-authored by: Robert Wootton ).
  • Partnership Taxation Problems and Answers, 8th edition (Warren, Gorham, & Lamont 2010) (Co-authored by: Robert Wootton ).

Periodical Articles

January 2010

  • Fifteen and Thirty-Five—Class Warfare in Subchapter K of the Internal Revenue Code: The Taxation of Human Capital Upon the Receipt of a Proprietary Interest in a Business Enterprise in 28 VIRGINIA TAX REVIEW 817-892 (2009).

2009

Periodical Articles

July 2009

  • The Taxation of Compensatory Profits Interests: The Blind Men and the Elephant in 29 NORTHWESTERN JOURNAL OF INTERNATIONAL LAW AND BUSINESS 763-777 (2009).

January 2009

  • 15 and 35: Class Warfare in Subchapter K in 122 TAX NOTES 503-532 (January 26, 2009).

2008

Books and other Monographs

May 2008

  • Problems and Materials in Federal Income Taxation, 7th edition (Aspen Publishers 2008) (Co-authored by: Sanford M. Guerin, and Adam Rosenzweig ).
  • United States International Taxation (LexisNexis 2008) (Co-authored by: Allison Christians and Samuel A. Donaldson).

SSRN

November 2008

2007

Periodical Articles

March 2007

  • What Degree of Separation? DNA Testing for Subchapter K—Are We Related? in 85 TAXES—THE TAX MAGAZINE 300-322 (2007).

2006

Books and other Monographs

August 2006

  • Partnership Taxation: Cases, Materials, and Problems, 6th edition (Warren, Gorham & Lamont 2006).
  • Partnership Taxation Problems and Answers, 6th edition (Warren, Gorham & Lamont 2006).

Periodical Articles

August 2006

  • The Status of the Judicial Sham Doctrine in the United States in 15 REVENUE LAW JOURNAL 140-149 (2006).
  • The Check-the-Box Regulations Turn Ten—Will We Survive Their Teen-Age Years? in 6 JOURNAL OF TAXATION OF GLOBAL TRANSACTIONS 35-56 (2006).

July 2006

  • The Lazarus Effect: A Commentary on In-Kind Guaranteed Payments in 7 FLORIDA TAX REVIEW 339-410 (2006) (Co-authored by: David L. Cameron).

January 2006

  • Anachronisms in Subchapter K of the Internal Revenue Code: Is It Time to Part with Section 736? in 100 NORTHWESTERN UNIVERSITY LAW REVIEW 379-403 (2006) (Co-authored by: Adam H. Rosenzweig).

2005

Periodical Articles

March 2005

  • The Transmogrification of Subchapter K in 83 TAXES-THE TAX MAGAZINE 189-204 (2005).

2004

Periodical Articles

March 2004

  • Reflections from Up Above About My Excellent Adventure Down Under in 12 JOURNAL OF REVENUE 4-17 (2004).

February 2004

  • Son of Boss Meets Annie Get Your Gun: A Cautionary Tale in BUSINESS ENTITIES 16-27 (January/February 2004).

2003

Books and other Monographs

October 2003

  • International Taxation: Corporate and Individual, 4th ed. (Carolina Academic Press 2003) (Co-authored by: Samuel A. Donaldson).

Periodical Articles

December 2003

  • Determining Treaty Eligibility for Hybrid Entities and Their Owners in 2 JOURNAL OF TAXATION OF CORPORATE TRANSACTIONS 11-22 (December-January, 2004) (Co-authored by: Allison D. Christians, and Samuel A. Donaldson).

October 2003

  • Determining Treaty Eligibility for Hybrid Entities and Their Owners in 3 JOURNAL OF TAXATION OF GLOBAL TRANSACTIONS 55-68 (Fall 2003) (Co-authored by: Allison D. Christians and Samuel A. Donaldson).

January 2003

  • Globalization: The Taxable Year of a Partnership with Foreign Partners in 1 JOURNAL OF TAXATION OF GLOBAL TRANSACTIONS 49-56 (2002).

2001

Periodical Articles

October 2001

  • I Come to Bury Subchapter K, Not to Praise It in 54 TAX LAWYER 451-476 (2001) .

February 2001

  • Final Regulations Address Outstanding Issues of the Amortization of Intangible Assets in 93 JOURNAL OF TAXATION 150-156 (2000) (Co-authored by: David Cameron) .

2000

Books and other Monographs

June 2000

  • Partnership Taxation: Cases Materials and Problems, 3rd ed. (Warren, Gorham & Lamont 2000) (Co-authored by: John Pennell).
  • Partnership Taxation Problems and Answers, 3rd ed. (Warren, Gorham & Lamont 2000) (Co-authored by: John Pennell).
  • International Taxation: Problems and Materials (Anderson Publishing Co. 1999).
  • Teacher's Manual, International Taxation: Problems and Materials (Anderson Publishing Co. 1999).

Periodical Articles

December 2000

  • Publish or Perish: The Paradox in 50 JOURNAL OF LEGAL EDUCATION 157-188 (2000) .

June 2000

  • Partnerships, S Corporations, & LLCS in 92 TAXATION 353-360 (2000) (Co-authored by: John S. Pennell).

1999

Periodical Articles

November 1999

  • The A.L.I. Tax Treaty Study--A Critique and A Modest Proposal in 52 TAX LAWYER 731-869 (1999) (Co-authored by: David S. Makarski) .

March 1999

  • Life After Tenure: Where Have All the Articles Gone? in 48 JOURNAL OF LEGAL EDUCATION 558-567 (1998).

February 1999

  • Investing in Foreign Partnerships More Costly Under New Reporting Proposed Regulations in 90 JOURNAL OF TAXATION 114-117 (1999) (Co-authored by: John S. Pennell).