Library Hours: May 28 - Aug 31: 8am - Midnight

Douglas A. Kahn

Paul G. Kauper Professor of Law
Member of University of Michigan Law School Faculty 1964-


Publications

Forthcoming | Books | Book Chapters | Journal Articles | Reviews
Other Publications | Reprints | Works in Progress & Working Papers

Books

  • Co-author. Federal Income Tax: A Student's Guide to the Internal Revenue Code. 6th ed. J. H. Kahn, co-author. New York: Thomson Reuters/Foundation Press, 2011.
    MLaw Catalog
  • Co-author. Principles of Corporate Taxation. J. H. Kahn and T. G. Perris, co-authors. Concise Hornbook Series. St. Paul, MN: West, 2010.
    MLaw Catalog
  • Co-author. Corporate Income Taxation. 6th ed. J. H. Kahn, T. G. Perris, and J. S. Lehman, co-authors. Hornbook Series. St. Paul, Minn.: West, 2009.
    MLaw Catalog
  • Co-author. Taxation of S Corporations in a Nutshell. J. H. Kahn and T. G. Perris, co-authors. St. Paul, Minn.: Thomson/West, 2008.
    MLaw Catalog
  • Co-author. Federal Income Tax: A Student's Guide to the Internal Revenue Code. 5th ed. J. H. Kahn, co-author. New York: Foundation Press, 2005.
    MLaw Catalog
  • Co-author. Corporate Income Taxation. 5th ed. J. S. Lehman, co-author. Hornbook Series. St. Paul, Minn.: West Group, 2001.
    MLaw Catalog
  • Federal Income Tax: A Student's Guide to the Internal Revenue Code. 4th ed. New York: Foundation Press, 1999.
    MLaw Catalog
  • Co-author. Federal Taxation of Gifts, Trusts, and Estates. 3rd ed. L. W. Waggoner and J. N. Pennell, co-authors. American Casebook Series. St. Paul, Minn.: West, 1997.
    MLaw Catalog
  • Co-author. Taxation of Corporations and Partnerships. 4th ed. J. S. Lehman, co-author. St. Paul, Minn.: West, 1994.
  • Federal Income Tax: A Student's Guide to the Internal Revenue Code. 3rd ed. Westbury, N.Y.: Foundation Press, 1994.
    MLaw Catalog
  • Co-author. Corporate Income Taxation. 4th ed. J. S. Lehman, co-author. Hornbook Series. St. Paul, Minn.: West, 1994.
    MLaw Catalog
  • Federal Income Tax: A Student's Guide to the Internal Revenue Code. 2nd ed. Westbury, N.Y.: Foundation Press, 1992.
    MLaw Catalog
  • Federal Income Tax: A Student's Guide to the Internal Revenue Code. Westbury, N.Y.: Foundation Press, 1990.
    MLaw Catalog
  • Co-author. Corporate Taxation. 3rd ed. P. B. Gann, co-author. St. Paul, Minn.: West, 1989.
    MLaw Catalog
  • Emanuel's Sum & Substance of Federal Income Tax. 8th ed. Culver City, Calif.: Emanuel Bar Review, 1987.
    MLaw Catalog
  • Co-author. Corporate Taxation and Taxation of Partnerships and Partners. 2nd ed. P. B. Gann, co-author. St. Paul, Minn.: West, 1985.
    MLaw Catalog
  • Sum and Substance of Federal Income Tax. 7th ed. Culver City, Calif.: Center for Creative Educational Services, 1982.
    MLaw Catalog
  • Co-author. Federal Taxation of Gifts, Trusts and Estates. 2nd ed. L. W. Waggoner, co-author. Boston: Little, Brown & Co., 1982.
    MLaw Catalog
  • Co-author. Economic Recovery Tax Act of 1981: Amended Provisions of the Internal Revenue Code Pertaining to the Federal Taxation of Gifts, Trusts, and Estates. L. W. Waggoner, co-editor. Boston: Little, Brown & Co., 1981.
    MLaw Catalog
  • Basic Corporate Taxation. 3rd ed. St. Paul, Minn.: West, 1981.
    MLaw Catalog
  • Co-author. Federal Taxation of Estates, Gifts, and Trusts. 3rd ed. H. Dubroff, co-author. Philadelphia: ALI-ABA Committee on Continuing Professional Education, 1980.
    MLaw Catalog
  • Sum and Substance of Federal Income Tax. 6th ed. Inglewood, Calif.: Josephson Center for Creative Educational Services, 1979.
    MLaw Catalog
  • Co-author. Corporate Taxation and Taxation of Partnerships and Partners. P. B. Gann, co-author. St. Paul, Minn.: West, 1979.
    MLaw Catalog
  • Kahn on Federal Income Tax. 5th ed. Inglewood, Calif.: Center for Creative Educational Services, 1977.
    MLaw Catalog
  • Co-author. Federal Taxation of Gifts, Trusts and Estates. L. W. Waggoner, co-author. Boston: Little, Brown & Co., 1977.
    MLaw Catalog
  • Co-author. Provisions of the Internal Revenue Code and Treasury Regulations Pertaining to the Federal Taxation of Gifts, Trusts and Estates. L. W. Waggoner, co-author. Boston: Little, Brown & Co., 1976.
    MLaw Catalog
  • Kahn on Federal Income Tax. 4th ed. Inglewood, Calif.: Center for Creative Educational Services, 1975.
    MLaw Catalog
  • Co-author. Federal Taxation of Estates, Gifts, and Trusts. 2nd ed. E. M. Colson, co-author. Philadelphia: ALI-ABA Committee on Continuing Professional Education, 1975.
    MLaw Catalog
  • Co-author. Kahn & O'Byrne on Federal Income Tax. 3rd ed. J. O'Byrne, co-author. Inglewood, Calif.: Center for Creative Educational Services, 1974.
    MLaw Catalog
  • Basic Corporate Taxation. 2nd ed. Ann Arbor, Mich.: Institute of Continuing Legal Education, 1973.
    MLaw Catalog
  • Sum and Substance of Federal Income Tax. J. O'Byrne, co-author. Inglewood, Calif.: Center for Creative Educational Services, 1972.
  • Co-author. Federal Taxation of Estates, Gifts, and Trusts. E. M. Colson and G. Craven, co-authors. Philadelphia: ALI-ABA Joint Committee on Continuing Legal Education, 1970.
    MLaw Catalog
  • Basic Corporate Taxation. Ann Arbor, Mich.: Institute of Continuing Legal Education, 1970.
    MLaw Catalog
  • Tax and Business Planning for Closely Held Corporations. Ann Arbor, Mich.: Institute of Continuing Legal Education, 1968.
    MLaw Catalog

Book Chapters

  • "Estate and Gift Taxation." In Ballantine's Problems in Law for Law School and Bar Examination Review. 5th ed., edited by W. E. Burby. St. Paul, Minn.: West, 1975.

Journal Articles

  • "A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation." Fla. St. U. L. Rev. 41, no. 1 (2014): 143-58.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw | WWW
  • "Time for Radical Change in Legal Education: Students would Save Three Years of Tuition if They Could Enter Law School after Their Freshman Year." National L. J. (2013): 42. (Published online May 20, 2013. Also published under the same title in New Jersey Law Journal (May 27, 2013 and June 17, 2013) and Texas Lawyer (May 24, 2013).)
  • "Sales Between a Partnership and Non-Partners." Tax Notes 136, no. 7 (2012): 827-32.
    Full Text: MLaw Repository | SSRN | Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "Retirees Beware: Don't Worry About the British, 'Taxmageddon' is Coming." L. W. Waggoner, co-author. Law Quad. Notes 55, no. 2 (2012): 50-1. (Adapted from "Retirees Beware: Don't Worry About the British-- 2013 is Coming." L. W. Waggoner, co-author. Tax Notes 136, no. 1 (2012): 107-12.)
    Full Text: MLaw Repository
  • Co-author. "Retirees Beware: Don't Worry About the British-- 2013 is Coming." L. W. Waggoner, co-author. Tax Notes 136, no. 1 (2012): 107-12.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "Contribution of a Built-In Loss to a Partnership." Tax Notes 136, no. 5 (2012): 571-7.
    Full Text: MLaw Repository | SSRN | Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "The Unaffordable Health Care Act - A Reponse to Professors Bagley and Horwitz." J. H. Kahn, co-author. Mich. L. Rev. First Impressions 110 (2011): 16-23.
    Full Text: MLaw Repository | Westlaw | WWW
  • "The Taxation of a Gift or Inheritance from an Employer." Tax Law. 64, no. 2 (2011): 273-300.
    Full Text: HEIN (UMich users) | HEIN | Westlaw | ProQuest (UMich users) | ProQuest
  • Co-author. "Free Rider: A Justification for Mandatory Medical Insurance Under Health Care Reform?" J. H. Kahn, co-author. Mich. L. Rev. First Impressions 109, no. 16 (2011): 78-85.
    Full Text: MLaw Repository | SSRN | Westlaw | WWW
  • "Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting." Fla. Tax Rev. 11, no. 8 (2011): 683-97.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "It is Logic Rather Than Whom You Trust: A Rejoinder to Prof. Cohen." Tax Notes 126, no. 3 (2010): 372-7.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "Gain from the Sale of an Income Interest in a Trust." Va. Tax Rev. 30, no. 2 (2010): 445-64.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "Rudkin Testamentary Trust -- A Response to Prof. Cohen." Tax Notes 124, no. 12 (2009): 1263-66.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts (UMich users)
  • "Alimony Treatment for a Single Payment." Tax Notes 125, no. 11 (2009): 1211-5.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "Will the Tax Man Cometh to Coach Rodriguez?" J. H. Kahn, co-author. Tax Notes 120, no. 5 (2008): 474-8.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "The Proper Tax Treatment of the Transfer of a Compensatory Partnership Interest." Tax Law. 62, no. 1 (2008): 1-58.
    Full Text: HEIN (UMich users) | HEIN | Westlaw
  • "Condemnation Without Justification." Tax Notes 118 (2008): 531-2.
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship." J. H. Kahn, co-author. Fla. Tax Rev. 8, no. 5 (2007): 539-54.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • Co-author. "All in the Family as a Single Shareholder of an S Corporation." J. H. Kahn and T. G. Perris, co-authors. Tax Notes 116 (2007): 791-4.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "Prevention of Double Deductions of a Single Loss: Solutions in Search of a Problem." J. H. Kahn, co-author. Va. Tax Rev. 26, no. 1 (2006): 1-51.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Is the Report of Lazarus's Death Premature? A Reply to Cameron and Postlewaite." Fla. Tax Rev. 7, no. 6 (2006): 411-51.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "Yale Kamisar: A Principled Man for All Seasons." Mich. L. Rev. 102, no. 8 (2004): 1722-7.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "The 2003 Revised Uniform Estate Tax Apportionment Act." Real Prop. Prob. & Tr. J. 38, no. 4 (2004): 613-42.
    Full Text: HEIN (UMich users) | HEIN | Westlaw
  • Co-author. "Guaranteed Payments Made in Kind by a Partnership." F. Cuenin, co-author. Fla. Tax Rev. 6, no. 5 (2004): 405-40.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Exchanges of Multiple Stocks and Securities in Corporate Divisions or Acquisitive Reorganizations." Tax Notes 104, no. 13 (2004): 1417-27.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "'Gifts, Gafts and Gefts': The Income Tax Definition and Treatment of Private and Charitable 'Gifts' and a Principled Policy Justification for the Exclusion of Gifts from Income." J. H. Kahn, co-author. Notre Dame L. Rev. 78, no. 2 (2003): 441-526.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "The Constitutionality of Taxing Compensatory Damages for Mental Distress When There Was No Accompanying Physical Injury." Fla. Tax Rev. 4, no. 2 (1999): 128-39.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • Co-author. "Tax Consequences of Assigning Life Insurance - Time for Another Look." L. W. Waggoner, co-author. Fla. Tax Rev. 4, no. 5 (1999): 381-416.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "Taxation of Damages after Schleier - Where Are We and Where Do We Go from Here?" Quinnipiac L. Rev. 15, no. 3 (1995): 305-42.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Compensatory and Punitive Damages for a Personal Injury: To Tax or Not to Tax." Fla. Tax Rev. 2, no. 6 (1995): 327-84.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Taxation of Punitive Damages Obtained in a Personal Injury Claim." Tax Notes 65, no. 4 (1994): 487-90.
  • "Section 338 and Its Foolish Consistency Rules - The Hobgoblin of Little Minds." Quinnipiac L. Rev. 14 (1994): 31-81.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Tax Policy and Panda Bears." J. S. Lehman, co-author. Law Quad. Notes 35, no. 3 (1992): 23-8.
  • Co-author. "Tax Expenditure Budgets: A Critical View." J. S. Lehman, co-author. Tax Notes 54 (1992): 1661-5.
    Full Text: Tax Analyst (UMich users) | Tax Analyst
  • "The Two Faces of Tax Neutrality: Do They Interact or Are They Mutually Exclusive?" N. Ky. L. Rev. 18 (1990): 1-19.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN
  • Co-author. "Hiring Ruled Contractual." B. Gore and S. Shields, co-authors. Personnel J. 68, no. 4 (1989): 94-100.
    Full Text: ProQuest (UMich users) | ProQuest
  • "Should General Utilities Be Reinstated to Provide Partial Integration of Corporate and Personal Income--Is Half a Loaf Better than None?" J. Corp. L. 13 (1988): 953-95.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Disparate Tax Treatment of Different Types of Business Organizations: Where Should We Go from Here?" Law Quad. Notes 30, no. 1 (1985): 22-7.
    Full Text:MLaw Repository
  • "Comments on 'Tax Neutrality between Equity Capital and Debt'." Wayne L. Rev. 30 (1984): 1081-5.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN
  • "The Supreme Court's Misconstruction of a Procedural Statute-A Critique of the Court's Decision in Badaracco." Mich. L. Rev. 82 (1983): 461-85.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Closely Held Stocks--Deferral and Financing of Estate Tax Costs through Sections 303 and 6166." Tax Law. 35 (1982): 639-81.
    Full Text: HEIN (UMich users) | HEIN | Westlaw
  • "Stock Redemptions: The Standards for Qualifying as a Purchase under Section 302(b)." Fordham L. Rev. 50 (1981): 1-29.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN
  • "The Estate Tax Marital Deduction." H. Dubroff, co-author. Prac. Law. 26 (1980): 23-42.
    Full Text: HEIN (UMich users) | HEIN
  • "Accelerated Depreciation Revisited--A Reply to Professor Blum." Mich. L. Rev. 78 (1980): 1185-99.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN
  • "Watch Out for Those Transactions that Can Trigger an Unexpected Gift Tax." Prac. Acct. 12 (1979): 65-71.
  • "Accelerated Depreciation--Tax Expenditure or Proper Allowance for Measuring Net Income?" Mich. L. Rev. 78 (1979): 1-58.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN
  • Co-author. "Federal Taxation of the Assignment of Life Insurance." L. W. Waggoner, co-author. Duke L. J. 1977 (1977): 941-82.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | WWW
  • "Transactions Subject to Gift Tax." E. M. Colson, co-author. Prac. Law. 21 (1975): 81-93.
    Full Text: HEIN (UMich users) | HEIN
  • Co-author. "A Definition of Liabilities in Code Sections 357 and 358(d)." D.Oesterle, co-author. Mich. L. Rev. 73 (1975): 461-82.
    Full Text: SSRN | HEIN (UMich users) | HEIN
  • "The Case for Alternative Service: A Reply to Professor Sax." Law Quad. Notes 19, no. 1 (1974): 6-7, 11-2.
  • "A Guide to the Estate and Gift Tax Amendments of 1970." Prac. Law. 17, no. 4 (1971): 13-32.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN
  • "Transactions Subject to the Federal Gift Tax." Prac. Law. 16 (1970): 35-46.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN
  • "Mandatory Buy-Out Agreements for Stock of Closely Held Corporations." Mich. L. Rev. 68 (1969): 1-64.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN
  • "Joint Tenancies and Tenancies by the Entirety in Michigan--Federal Gift Tax Considerations." Mich. L. Rev. 66, no. 3 (1968): 431-50.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN
  • "Federal Estate Tax Burden Borne by a Dissenting Widow." Mich. L. Rev. 64, no. 8 (1966): 1499-522.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN
  • "Pension and Profit - Sharing Plans for the Self-Employed." Fed. B. J. 22, no. 3 (1962): 217-34. (Work published when author not on Michigan Law faculty.)
    Full Text: HEIN (UMich users) | HEIN

Reviews

  • Review of Handbook of Appellate Advocacy, by M. Josephson. UCLA L. Rev. 16, no. 2 (1968): 223-7.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN
  • Review of Michigan and Federal Estate and Tax Planning, by P. Chirco and S. Ward. Mich. L. Rev. 65 (1967): 1024-33.
    Full Text: HEIN (UMich users) | HEIN

Other Publications

  • "The Funding of Children's Educational Costs." In 31st Annual Tax Conference, 9-88. Williamsburg, Va.: Marshall-Wythe School of Law, College of William & Mary, 1985.
    MLaw Catalog
    Full Text: MLaw Repository | WWW
  • Introduction to Rutgers L. Rev. 34 (1982): vi-x.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN
  • "Recent Developments in Gift and Estate Taxation." Tul. Tax Inst. 25 (1975): B.1-31.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN
  • "Comparison of Major Tax and Legal Advantages of Operating in an Unincorporated Form." In 18th Annual Tax Conference, 7-55. Williamsburg, Va.: Marshall-Wythe School of Law, College of William & Mary, 1972.
    MLaw Catalog
    Full Text: MLaw Repository | WWW

Reprints

  • Co-author. "Guaranteed Payments Made in Kind by a Partnership." F. Cuenin, co-author. Tax Notes 106, no. 4 (2005): 489-90. (Originally published under the same title in Fla. Tax Rev. 6, no. 5 (2004): 405-40.)
    Full Text: SSRN
  • "Mandatory Buy-Out Agreements for Stock of Closely Held Corporations." In Selected Articles on Closely Held Enterprises, edited by H. Wheeler and R. Morse, 839-902. Boston: American Bar Assoc., 1971. (Originally published under the same title in Mich. L. Rev. 68 (1969): 1-64.)
    MLaw Catalog
    Full Text: SSRN
  • "Mandatory Buy-Out Agreements for Stock of Closely Held Corporations." In Corporate Counsel's Annual, 91-155. New York: Matthew Bender, 1970. (Originally published under the same title in Mich. L. Rev. 68 (1969): 1-64.)
  • "Mandatory Buy-Out Agreements for Stock of Closely Held Corporations." Corp. Prac. Commentator 12 (1970): 121-96. (Originally published under the same title in Mich. L. Rev. 68 (1969): 1-64.)
    MLaw Catalog

Forthcoming | Books | Book Chapters | Journal Articles | Reviews
Other Publications | Reprints | Works in Progress & Working Papers

Revised 07/25/2014

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