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Flat Tax, Consumption Tax, Consumption-Type Income Tax Proposals in the United States: A Tax Policy Discussion of Fundamental Tax Reform, 88 Calif. L. Rev. 2095-2185 (2000).

(In Japanese) International Aspects of Proposals for Corporate Income Tax Reform in the United States: Integration of the Corporate and Individual Income Taxes, 6 Nomos (Japan) Kansai International and Comparative Law J., (1996).

A Tax Experiment in the United States Federal System: Limited Liability Companies as an Escape from the Unintegrated Corporate Income Tax, in Lang, J. (edit.), Die Steurrechts-Ordnung in der Diskussion (Festschrift für Klaus Tipke), Köln: Verlag Dr. Otto Schmidt, pp. 683-705 (1995).

Corporate Income Tax Reform In The United States: Proposals For Integration Of The Corporate and Individual Income Taxes, 12 International Tax and Business Lawyer (now the Berkeley Journal of International Law) 161-259 (1994).

International Aspects Of Proposals For Corporate Income Tax Reform In The United States: Integration Of The Corporate And Individual Income Taxes, 3 Tilburg Foreign Law Review 307-333 (1994).

(In Japanese) Proposals for Integration of the Corporate and Individual Income Taxes in the United States, Part I in February 1, 1994 "The Jurist", Tokyo, Japan; Part II in February 15, 1994 "The Jurist", Tokyo, Japan.

International Aspects of Corporate Income Tax Reform in the United States: Integration of the Corporate and Individual Income Taxes, December 15, 1993, Korean Chamber of Commerce and International Fiscal Assn., Seoul, Republic of Korea.

Why Subchapter S (Partnership Tax Treatment for Closely-Held Electing Corporations) Should Be Retained Even If Integration By Some Other Method Is Enacted In The United States, 2 Tilburg Foreign Law Review (The Netherlands) 377-392 (1993).

Corporate and Individual Income Tax Integration in the United States During the 1990s, 2 Tilburg Foreign Law Review 205-228 (1993).

Preserving the Virtues of Subchapter S in an Integrated World, 47 Tax L. Rev. 1001 (1992).

Reform of the Individual Income Tax By Integration of the Corporate Income Tax, 46 Tax Notes 1445-1454 (1990); translated and published (in Japanese) in 63 KEIO HOGAKU-KENKU (Journal of Law, Politics and Sociology) (No. 12), pp. 373-400, January 1991 (Tokyo, Japan); republished in the Republic of Korea (1992).

The United States' Individual and Corporate Income Tax: Future Reform Possibilities, 1 Bond L. Rev. (Australia) 52-78 (1989).

Struktur der Einkommensteuer und Reformtendenzen der Besteuerung in den Vereinigten Staaten, 2/1989 Steuer und Wirtschaft (Germany) 120-137 (1989).

(In Japanese) The Basic Structure and Characteristics of the U.S. Income Tax and Future Reform Possibilities, Part I, October 1988, The Jurist (Japan), No. 919, pp. 80-85; Part II (on the corporate tax integration question) Nov. 1988, The Jurist, No. 921, pp. 90-94.

(In Korean) The Basic Structure, Character and Possible Reforms of the U.S. Federal Income Tax, 1989/4 Tax Monthly (Republic of Korea) 14.

United States Taxation of Foreign Investment in the United States: General Principles, Recent Developments and the New "Branch Tax" (Republic of Korea, International Fiscal Association, Seoul 1988) 27 pages; rev. 1990.

Subchapter S, Section 1244 and Closely-Held Corporations (After the Tax Reforms of 1980-1985 1/2), pp. 181-222 of N.Y.U., Corporate Tax Planning, 1986 Summer Institute on Federal Taxation.

Public Policy and Private Charity: A Tax Policy Perspective, 3 Virginia Tax Review 229 (1984); revised and expanded from 1979 paper delivered at Liberty Fund Seminar on "Private Charity and Public Policy", U. of Miami (April 20-22, 1979), 34 pgs.

Integrating the Corporate Income Tax? 31 m.J.Comparative Law 401-426 (1983).

"Tax Policy and Tuition Credit Legislation", 6 Tax Notes 467-69 (1978).

Verlagerung und Zurechnung von Einkommen nach Amerikanischem Einkommensteuerrecht (Income Shifting and Attribution Under the U.S. Federal Income Tax), 3/78 Steuer und Wirtschaft (Germany) (1978) pp. 234-243.

Statement on Reform of the Federal Estate and Gift Taxes, Hearings of House Ways and Means Comm., (March 15, 1976) 485; "A Transfer Tax Alternative: Inclusion Under the Income Tax", Tax Notes No. 26, 1976, p. 24.

Tax Policy and Tuition Credit Legislation: Federal Income Tax Allowances for the Personal Costs of Higher Education, 61 Calif. L. Rev. 1 (1973).

Report on Taxation of Foreign, Particularly Swiss, Investments in the United States, St. Gallen Hochschule (Switzerland, 1973) 150 pgs.

Corporations and the Intertemporal Conflict of Laws, 55 Calif. L. Rev. 21 (1967); reprinted at 10 Corporate Practice Commentator 1 (1968).

Note, Bad Debt Deductions for Capital Lost Through Breach of Contract (U.S. v. Kyle, 4th Cir.), 67 Yale L.J. 492 (1958).


Federal Income Taxation of Individuals (6th ed., West Pub. Co., 1999).

Federal Estate and Gift Taxation (5th ed., West Pub. Co., 1994).

Subchapter S and S Corporations, Chapter 10 of O'Hara, Durst, Griffith & Schurtz, Corporate Taxation (1992), 207 pgs.

Federal Income Taxation of S Corporations, Foundation Press, 208 pgs. (1992).

Course Books

Federal Income Taxation of Business Enterprises: Cases, Statutes and Rulings (w/ R. Westin & R. Beck, 2nd ed., Lexis Pub. Co., 1999).

Federal Income Taxation of Business Enterprises: Cases, Statutes and Rulings (with Westin, R. & Beck, R.C.E), Michie/Butterworth (1995).

Cases and Materials on Federal Income Taxation (Individuals, Corporations, Partnerships) (with Kragen, retired), 4th ed., West Publishing Co. (1985).

U.S. Taxation of Foreign Investment in United States Real Property (and the Foreign Investment in Real Property Act of 1980): "FIRPTA" as amended by ERTA in 1981, in ALI/ABA Course of Study Material "Advanced Business Tax Planning," 2 vols., for use in June 13-18, 1982 Course of Study in Boston, MA on "Advanced Business Tax Planning" 62 pgs.

Tax Problems of the Artist and Art Group in The Visual Artist and the Law, Sandison, H. (ed.), B.A.L.A. (1975), 6-100 through 6-114.


An End of the Century Review of the Unintegrated Corporate and Individual Income Taxes in the U.S.A. (An Essay in Honor of Professor Klaus Vogel) (Ch. in Staaten und Steuern, (Ed. by Kirchhof, Lehner, Raupach & Rodi), Heidelberg, C.F. Müller Verlag, pp. 873- 886 (2000).

A Student's Tribute to Fritz Kessler, 104 Yale L. J. 2133 (1995).

Dedication to Friedrich Kessler Upon His Eightieth Birthday, August 25, 1981, 69 Calif. L. Rev. (frontispiece) (1981).

"Organization of the Corporation and Tax Benefits of Doing Business in the Corporate Form", in Fundamental Concepts of Corporate Taxation, PLI (1981) 41 pgs.

Commentary: "Creditability of Foreign Taxes", in Hellawell, R. (ed.) U.S. Taxation and Developing Countries, Colum. U. Center for Law and Economics (1980), pp. 141-152.

"Fundamental Alternatives to Present Transfer Tax Systems," in Death, Taxes and Family Property (West Pub. Co.) (1977).

Background Study (Consultant's Report) on California Constitution Article XII, Corporations and Public Utilities (prepared for the California Constitutional Revision Commission) 135 pgs. (1966); Summary of Background Study, Article XII, 39 pgs. (1966).

Reviews and Reports

Book Review of Strickland (ed.), Hugo Black and the Supreme Court, A Symposium, 56 Calif. L. Rev. 1178 (1968) 10 pgs.

Book Review of Leflar, The Law of Conflict of Laws, 40 Texas L. Rev., 168 (1961).

Audio Tape

"Estate and Gift Tax", audiotape, 9.2 hours, Pub. by Sum & Substance (West Professional Training Prog., Inc.), 2nd ed., 1997.





Last updated: February 7, 2002