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PHILIP F. POSTLEWAITE

2022

Books

2021

Op-Eds/Blog Posts/Popular Press

2018

Books

  • Partnership Taxation -- Introductory, Advanced, and International: Instructor’s Manual (2018 ed.) (Co-authored by: Robert R. Wootton & Mitchell B. Weiss).
  • Partnership Taxation -- Introductory, Advanced, and International: Student Problems (2018 ed.) (Co-authored by: Robert R. Wootton & Mitchell B. Weiss).
  • United States International Taxation: Materials and Problems, 4th ed. (2019) (Co-authored by: Jeffrey T. Sheffield, Genevieve Tokic, & Mitchell B. Weiss).
  • United States International Taxation: Problems and Answers, 4th ed. (2019) (Co-authored by: Jeffrey T. Sheffield, Genevieve Tokic, & Mitchell B. Weiss).
  • Introductory, Advanced, and International Partnership Taxation: Problems, 2018-2019 ed. (2018) (Co-authored by: Robert R. Wootton, & Mitchell B. Weiss).
  • Introductory, Advanced, and International Partnership Taxation: Problems And Answers, 2018-2019 ed. (2018) (Co-authored by: Robert R. Wootton, & Mitchell B. Weiss).

2017

Books

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

2016

Books

2015

Books

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

2014

Working Papers

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

2013

Books

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

2012

Books

  • Partnership Taxation: Cases, Materials, and Problems, 2012/2013 Edition (Warren, Gorham & Lamont 2012) (Co-authored by: Robert Wootton).
  • 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).
  • International Taxation: Corporate and Individual, 6th edition (Carolina Academic Press 2011) (Co-authored by: Stephanie Renee Hoffer).

2011

Books

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

Articles

  • Introduction: Symposium on International Tax Reform in a Reset Economy, 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, 30 Northwestern Journal of International Law & Business 565-619 (2010) (Co-authored by: David L. Cameron ).

2010

Books

  • 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 ).

Articles

  • 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 , 28 Virginia Tax Review 817-892 (2009).

2009

Articles

  • The Taxation of Compensatory Profits Interests: The Blind Men and the Elephant , 29 Northwestern Journal of International Law And Business 763-777 (2009).
  • 15 and 35: Class Warfare in Subchapter K , 122 Tax Notes 503-532 (January 26, 2009).

2008

Books

  • 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).

Working Papers

2007

Articles

  • What Degree of Separation? DNA Testing for Subchapter K—Are We Related?, 85 Taxes—the Tax Magazine 300-322 (2007).

2006

Books

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

Articles

  • The Status of the Judicial Sham Doctrine in the United States, 15 Revenue Law Journal 140-149 (2006).
  • The Check-the-Box Regulations Turn Ten—Will We Survive Their Teen-Age Years?, 6 Journal of Taxation of Global Transactions 35-56 (2006).
  • The Lazarus Effect: A Commentary on In-Kind Guaranteed Payments, 7 Florida Tax Review 339-410 (2006) (Co-authored by: David L. Cameron).
  • Anachronisms in Subchapter K of the Internal Revenue Code: Is It Time to Part with Section 736?, 100 Northwestern University Law Review 379-403 (2006) (Co-authored by: Adam H. Rosenzweig).

2005

Articles

  • The Transmogrification of Subchapter K, 83 Taxes-the Tax Magazine 189-204 (2005).

2004

Articles

  • Reflections from Up Above About My Excellent Adventure Down Under, 12 Journal of Revenue 4-17 (2004).
  • Son of Boss Meets Annie Get Your Gun: A Cautionary Tale, Business Entities 16-27 (January/February 2004).

2003

Books

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

Articles

  • Determining Treaty Eligibility for Hybrid Entities and Their Owners, 2 Journal of Taxation of Corporate Transactions 11-22 (December-January, 2004) (Co-authored by: Allison D. Christians, and Samuel A. Donaldson).
  • Determining Treaty Eligibility for Hybrid Entities and Their Owners, 3 Journal of Taxation of Global Transactions 55-68 (Fall 2003) (Co-authored by: Allison D. Christians and Samuel A. Donaldson).
  • Globalization: The Taxable Year of a Partnership with Foreign Partners, 1 Journal of Taxation of Global Transactions 49-56 (2002).

2001

Articles

  • I Come to Bury Subchapter K, Not to Praise It, 54 Tax Lawyer 451-476 (2001) .
  • Final Regulations Address Outstanding Issues of the Amortization of Intangible Assets, 93 Journal of Taxation 150-156 (2000) (Co-authored by: David Cameron) .

2000

Books

  • 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).

Articles

  • Publish or Perish: The Paradox, 50 Journal of Legal Education 157-188 (2000) .
  • Partnerships, S Corporations, & LLCS, 92 Taxation 353-360 (2000) (Co-authored by: John S. Pennell).

1999

Articles

  • The A.L.I. Tax Treaty Study--A Critique and A Modest Proposal, 52 Tax Lawyer 731-869 (1999) (Co-authored by: David S. Makarski) .
  • Life After Tenure: Where Have All the Articles Gone?, 48 Journal of Legal Education 558-567 (1998).
  • Investing in Foreign Partnerships More Costly Under New Reporting Proposed Regulations, 90 Journal of Taxation 114-117 (1999) (Co-authored by: John S. Pennell).