Bibliography

• Books
  • Business Associations: Cases and Materials on Agency, Partnerships, and Corporations (with Stephen Bainbridge and J. Mark Ramseyer). 9th ed. Foundation Press (2015).
  • Agency, Partnerships, and Limited Liability Entities (with Stephen M. Bainbridge and J. Mark Ramseyer). 3rd ed. Foundation Press (2012).
  • Business Organization and Finance: Legal and Economic Principles (with John C. Coffee, Jr. and Frank Partnoy). 11th ed. Foundation Press (2010).
  • Federal Income Taxation (with Joseph Bankman, Daniel Shaviro and Kirk Stark). 15th ed. Aspen Law & Business (2009).
  • Policy Analysis of the Federal Income Tax: Text and Readings. Foundation Press (1976).
• Articles And Chapters
  • Martin v. Peyton: Rich Investors, Risky Investment, and the Line between Lenders and Undisclosed Partners, in Corporate Law Stories, (edited by Mark Ramseyer, Foundation Press, 2008). Full Text
  • Economic Organization in the Construction Industry: A Case Study of Colloborative Production Under High Uncertainty (with G. Mitu Gulati), UCLA School of Law Working Paper Series, Law & Economics (Aug. 22, 2003). Full Text
  • When a Workers’ Cooperative Works: The Case of Kerala Dinesh Beedi (with G. Mitu Gulati and T.M. Thomas Isaac), 49 UCLA Law Review 1417-54 (2002). Full Text
  • Compaq v. Commissioner – Where is the Tax Arbitrage? (with Kirk J. Stark), 12 Tax Notes International 1353-59 (2002). Abstract
  • Connected Contracts (with G. Mitu Gulati and Eric M. Zolt), 47 UCLA Law Review 887-948 (2000). Full Text
  • Investment Alternatives and Tax Vehicles: Accumulations and Payouts Compared, 78 Tax Notes 1707-12 (1998).
  • High-yield (“Junk”) Bonds as Investments and as Financial Tools, 19 Cardozo Law Review 505-10 (1997). Abstract
  • Business Form, Limited Liability, and Tax Regimes: Lurching Toward a Coherent Outcome? (with Eric M. Zolt), 66 University of Colorado Law Review 1001-41 (1995).
  • Tailor to the Emperor with No Clothes: The Supreme Court’s Tax Rules for Deposits and Advance Payments, 41 UCLA Law Review 1685-735 (1994).
  • The Call Provision of Corporate Bonds: A Standard Form in Need of Change (with C. David Anderson and Kathleen McGuinness), 18 Journal of Corporation Law 653-96 (1993).
  • Bondholder Coercion: The Problem of Constrained Choice in Debt Tender Offers and Recapitalizations (with John C. Coffee, Jr.), 58 University of Chicago Law Review 1207-73 (1991).
  • Tax Effects of Nonpayment of Child Support, 45 Tax Law Review 259-82 (1990).
  • Accurate Taxation of Long-Term Debt: Taking into Account the Term Structure of Interest (with Joseph Bankman), 44 Tax Law Review 335-48 (1989).
  • Tax Accounting for Future Obligations: Basic Principles Revised (with Daniel I. Halperin), 38 Tax Notes 831-36 (1988).
  • Tax Accounting for Future Obligations: Once More (with Daniel I. Halperin), 39 Tax Notes 266 (1988).
  • Tax Accounting for Future Obligations: Basic Principles (with Daniel I. Halperin), 36 Tax Notes 623-34 (1987).
  • The Put-Up-Or-Shut-Up Strategy in Business Negotiations, 17 UC Davis Law Review 341-58 (1983).
  • The Modern Business Organization: Bargaining under Constraints, 91 Yale Law Journal 1521-64 (1982).
  • Timing in Personal Taxation, 6 Journal of Legal Studies 461-81 (1977).
  • The Convertible Bond: A Peculiar Package, 123 University of Pennsylvania Law Review 547-73 (1975).
  • The Definition of “Income” under a Negative Income Tax, 2 Florida State University Law Review 449-87 (1974).
  • Tax Deductions for Family Care Expenses, 14 Boston College Industrial and Commercial Law Review 917-41 (1973).
  • Income Taxation and Legal Entities, 20 UCLA Law Review 13-74 (1972).
  • Discussion Paper, in Problems in Choosing Family Unit Rules for a Negative Income Tax, (Univ. of Wisconsin, Institute for Research on Poverty, 1970).
  • Familial Relationships and Economic Well-Being: Family Unit Rules for a Negative Income Tax, 8 Harvard Journal on Legislation 361-405 (1970).
  • A Model Statute Reflecting the Recommendation of the President’s Commission on Income Maintenance Programs (with Joel F. Handler), in The President’s Commission on Income Maintenance, Technical Studies, 293-316 (GPO, 1970).
  • The Negative Income Tax: Accounting Problems and a Proposed Solution (with Michael R. Asimow), 8 Harvard Journal on Legislation 1-31 (1970).
  • Income Taxation and Commuting Expenses: Tax Policy and the Need for Nonsimplistic Analysis of “Simple” Problems, 54 Cornell Law Review 871-96 (1969).
  • The Deductibility of Transportation Expenses of a Combination Business and Pleasure Trip: A Conceptual Analysis, 18 Stanford Law Review 1099-118 (1968).
  • Some Basic Problems of Negative Income Taxation, 1966 Wisconsin Law Review 776-800 (1966).
  • The Incidence of the Corporation Income Tax: A Lawyer’s View of a Problem in Economics, 1965 Wisconsin Law Review 576-605 (1965).
  • Income Averaging for Tax Purposes: Sources of a Statutory Solution (with Edward A. Wiegner), 60 Northwestern University Law Review 147-73 (1965).
  • Federal Income Tax Reform: A Reaction to Professor Blum’s Twenty Questions, 42 Taxes 175-79 (1964).
  • A Proposal to Simplify the Income Tax Rate Structure, 1964 Wisconsin Law Review 539-48 (1964).
  • An Enigma in the Federal Income Tax: The Meaning of the Word “Gift”, 48 Minnesota Law Review 215-63 (1963).
  • Book Review, 29 University of Chicago Law Review 423-31 (1962). Reviewing The Ideologies of Taxation, by Louis Eisenstein; and Federal Tax Reform: The Issues and a Program, by Dan Throop Smith.
  • Borrowing to Finance Tax-Favored Investments, 1962 Wisconsin Law Review 608-36 (1962).
  • The Defense of Privilege in Defamation Suits Against Government Executive Officials (with Joel F. Handler), 74 Harvard Law Review 44-79 (1960).