ITC Leiden > Master of Advanced Studies in International Tax Law > Faculty

Faculty Member

Howard Abrams

Howard E. Abrams is Visiting Professor of Law, University of California (Boalt Hall) and Professor of Law, Emory University School of Law. Professor Abrams graduated from the University of California at Irvine in 1976 and, after a year of graduate study in mathematical physics, he attended Harvard Law School. Graduating in 1980, Professor Abrams clerked for Chief Judge Tannenwald of the United States Tax Court and practiced for a short while with the Los Angeles office of Brobeck, Phleger & Harrison. Professor Abrams joined the Emory Law School faculty in 1983 and now teaches Contracts, Federal Income Taxation: Individuals, Partnership Taxation, and, on occasion, Regulation of Nonprofit Organizations as well as Evidence. Professor Abrams has also taught at the University of Oklahoma School of Law, Cornell Law School, Georgia Law School, and Leiden University in the Netherlands. During the 1999-2000 academic year, Professor Abrams was the Director of Real Estate Tax Knowledge at Deloitte & Touche, LLP, in Washington, DC. Professor Abrams spent 2003 in residence at Steptoe & Johnson, LLP, in Washington, DC, of counsel to that firm.
Professor Abrams is the author or co-author of four books: Federal Income Taxation of Corporations and Partnerships, Federal Corporate Taxation, Essentials of U.S. Taxation, and Federal Income Taxation of Partnerships and Other Pass-Thru Entities. His articles have appeared in the Harvard Law Review, the Tax Law Review, the Tax Lawyer, the Virginia Tax Law Review, Tax Notes, and other periodicals. Professor Abrams has on three occasions been recognized by student organizations for excellence in teaching.
Recent publications include:
Disregarded Entities, BNA Tax Management Portfolio Series (forthcoming 2007) (with Witt & Zarlinga); How to Shoehorn a Disregarded Entity's Discharge of Indebtedness Into Section 108 Relief for Its Owner, 21 Tax Mgmt. Real Estate J. 351 (2005); JCT Proposal on Partnership Nonrecourse Debt Unwarranted, 108 Tax Notes 1301 (Sept. 12, 2005), reprinted in 21 Tax Mgmt. Real Estate J. 315 (2005); The Truth About Partnership Debt. Guaranteed, 21 Tax Mgmt. Real Estate J. 59 (2005); The Section 734(b) Basis Adjustment Needs Repair, 57 Tax Law. 343 (2004); Simple Distributions from Leveraged Partnerships 1 Pitt. Tax Rev. 131 (2004);
Gain in Partnership Mergers - Recent Guidance Welcome but Disappointing, 6 Business Enterprise 34 (2004); Using Cash and Carried Interests in a Real Estate Partnership, 31 Real Estate Taxation 52 (First Quarter 2004), reprinted in 20 Tax Mgmt. Real Estate J. 329 (2004).

Course: US Domestic Tax Law