Search Faculty Publications

HERBERT N. BELLER

2022

Articles

• Herbert N. Beller Interviewed by Jerald David August: A 50+ Year Journey with Subchapter C, 50 Corporate Taxation 15 (2023) (Co-authored by: Jerald David August).

2021

Articles

• S Corporations as Shareholders, LLC Members, and Partners, Tax Notes Federal (Sept. 13, 2021).

• S Corporations as Shareholders, LLC Members, and Partners, Part 2, Tax Notes Federal (Sept. 20, 2021).

• 2021 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Tax Lawyers as Teachers — A Precious Commodity, 74 Tax Lawyer 611 (2021).

2018

Articles

• Section 355 Revisited: Time for a Major Overhaul?, 72 Tax Lawyer 131 (2018).

2015

Articles

• The Tax Section Distinguished Service Award: Twenty Years of History, 68 Tax Lawyer 41 (2014).

2014

Articles

• The Aftermath of a Section 355 Transaction, Corporate Taxation (Nov.-Dec. 2013/Jan.-Feb. 2014) (Co-authored by: W. Pauls).

2004

Articles

• The New Penalty Regime: Proceed With Caution!, 56 The Tax Executive 486 (2004).

2001

Articles

• After the Spin: Preserving Tax-Free Treatment Under Section 355, 92 Tax Notes 1587 (Sept 17, 2001) (Co-authored by: L. Harwell).

1999

Articles

• “D” Reorganizations and Dropdowns:- An Uneasy Match, 261 Corp. Tax 177 (1999).

1996

Articles

• Rev. Proc. 96-30: New Business Purpose Roadmap for Section 355 Transactions, 50 Tax Lawyer 1 (1996).