Skip to Main Content

Law School Home

University of Michigan Law School Faculty Bibliography: Kahn, Douglas A. (1964-2021)

Biography

Bibliography

Books

  • Kahn, Douglas A. and Jeffrey H. Kahn. Principles of Corporate Taxation. 2nd ed. St. Paul, MN: West Academic Publishing, 2019.
  • Kahn, Douglas A. and Jeffrey H. Kahn. Federal Income Tax: A Guide to the Internal Revenue Code. 8th ed. St. Paul, MN: Foundation Press, 2019.
  • Kahn, Douglas A., Jeffrey H. Kahn, and Terrence G. Perris. Taxation of S Corporations in a Nutshell. 2nd ed. St. Paul, MN: West Academic, 2017.
  • Kahn, Douglas A. and Jeffrey H. Kahn. Federal Income Tax: A Guide to the Internal Revenue Code. 7th ed. New York: Foundation Press, 2016.
  • Kahn, Douglas A. and Jeffrey H. Kahn. Federal Income Tax: A Student's Guide to the Internal Revenue Code. 6th ed. New York: Thomson Reuters/Foundation Press, 2011.
  • Kahn, Douglas A., Jeffrey H. Kahn, and Terrence G. Perris. Principles of Corporate Taxation. St. Paul, MN: West, 2010.
  • Kahn, Douglas A., Jeffrey H. Kahn, Terrence G. Perris, and Jeffrey S. Lehman. Corporate Income Taxation. 6th ed. St. Paul, MN: West, 2009.
  • Kahn, Douglas A., Jeffrey H. Kahn, and Terrence G. Perris. Taxation of S Corporations in a Nutshell. St. Paul, MN: Thomson/West, 2008.
  • Kahn, Douglas A. and Jeffrey H. Kahn. Federal Income Tax: A Student's Guide to the Internal Revenue Code. 5th ed. New York: Foundation Press, 2005.
  • Kahn, Douglas A. and Jeffrey S. Lehman. Corporate Income Taxation. 5th ed. St. Paul, MN: West Group, 2001.
  • Kahn, Douglas A. Federal Income Tax: A Student's Guide to the Internal Revenue Code. 4th ed. New York: Foundation Press, 1999.
  • Kahn, Douglas A., Lawrence W. Waggoner, and Jeffrey N. Pennell. Federal Taxation of Gifts, Trusts, and Estates. 3rd ed. St. Paul, MN: West, 1997.
  • Kahn, Douglas A. Federal Income Tax: A Student's Guide to the Internal Revenue Code. 3rd ed. Westbury, N.Y.: Foundation Press, 1994.
  • Kahn, Douglas A. and Jeffrey S. Lehman. Corporate Income Taxation. 4th ed. St. Paul, MN: West, 1994.
  • Kahn, Douglas A. and Jeffrey S. Lehman. Taxation of Corporations and Partnerships. 4th ed. St. Paul, MN: West, 1994.
  • Kahn, Douglas A. Federal Income Tax: A Student's Guide to the Internal Revenue Code. 2nd ed. Westbury, N.Y.: Foundation Press, 1992.
  • Kahn, Douglas A. Federal Income Tax: A Student's Guide to the Internal Revenue Code. Westbury, N.Y.: Foundation Press, 1990.
  • Kahn, Douglas A. and Pamela B. Gann. Corporate Taxation. 3rd ed. St. Paul, MN: West, 1989.
  • Kahn, Douglas A. Emanuel's Sum & Substance of Federal Income Tax. 8th ed. Culver City, CA: Emanuel Bar Review, 1987.
  • Kahn, Douglas A. and Pamela B. Gann. Corporate Taxation and Taxation of Partnerships and Partners. 2nd ed. St. Paul, MN: West, 1985.
  • Kahn, Douglas A. Sum and Substance of Federal Income Tax. 7th ed. Culver City, CA: Center for Creative Educational Services, 1982.
  • Kahn, Douglas A. and Lawrence W. Waggoner. Federal Taxation of Gifts, Trusts and Estates. 2nd ed. Boston: Little, Brown & Co., 1982.
  • Kahn, Douglas A. and Lawrence W. Waggoner, eds. Economic Recovery Tax Act of 1981: Amended Provisions of the Internal Revenue Code Pertaining to the Federal Taxation of Gifts, Trusts, and Estates. Boston: Little, Brown & Co., 1981.
  • Kahn, Douglas A. Basic Corporate Taxation. 3rd ed. St. Paul, MN: West, 1981.
  • Kahn, Douglas A. and Harold Dubroff. Federal Taxation of Estates, Gifts, and Trusts. 3rd ed. Philadelphia: ALI-ABA Committee on Continuing Professional Education, 1980.
  • Kahn, Douglas A. Sum and Substance of Federal Income Tax. 6th ed. Inglewood, CA: Josephson Center for Creative Educational Services, 1979.
  • Kahn, Douglas A. and Pamela B. Gann. Corporate Taxation and Taxation of Partnerships and Partners. St. Paul, MN: West, 1979.
  • Kahn, Douglas A. Kahn on Federal Income Tax. 5th ed. Inglewood, CA: Center for Creative Educational Services, 1977.
  • Kahn, Douglas A. and Lawrence W. Waggoner. Federal Taxation of Gifts, Trusts and Estates. Boston: Little, Brown & Co., 1977.
  • Kahn, Douglas A. and Lawrence W. Waggoner. Provisions of the Internal Revenue Code and Treasury Regulations Pertaining to the Federal Taxation of Gifts, Trusts and Estates. Boston: Little, Brown & Co., 1976.
  • Kahn, Douglas A. Kahn on Federal Income Tax. 4th ed. Inglewood, CA: Center for Creative Educational Services, 1975.
  • Kahn, Douglas A. and Earl M. Colson. Federal Taxation of Estates, Gifts, and Trusts. 2nd ed. Philadelphia: ALI-ABA Committee on Continuing Professional Education, 1975.
  • Kahn, Douglas A. and John C. O'Byrne. Kahn & O'Byrne on Federal Income Tax. 3rd ed. Inglewood, CA: Center for Creative Educational Services, 1974.
  • Kahn, Douglas A. Basic Corporate Taxation. 2nd ed. Ann Arbor, MI: Institute of Continuing Legal Education, 1973.
  • Kahn, Douglas A. and John O'Byrne. Sum and Substance of Federal Income Tax. Inglewood, CA: Center for Creative Educational Services, 1972.
  • Kahn, Douglas A. and Earl M. Colson. Federal Taxation of Estates, Gifts, and Trusts. Philadelphia: ALI-ABA Joint Committee on Continuing Legal Education, 1970.
  • Kahn, Douglas A. Basic Corporate Taxation. Ann Arbor, MI: Institute of Continuing Legal Education, 1970.
  • Kahn, Douglas A. Tax and Business Planning for Closely Held Corporations. Ann Arbor, MI: Institute of Continuing Legal Education, 1968.

Book Chapters

  • Kahn, Douglas A. "The Funding of Children's Educational Costs." In William & Mary Annual Tax Conference, 9-88. William & Mary Annual Tax Conference 31. Williamsburg, VA: Marshall-Wythe School of Law, College of William & Mary, 1985.
  • Kahn, Douglas A. "Estate and Gift Taxation." In Ballantine's Problems in Law for Law School and Bar Examination Review, edited by William E. Burby, 391-468. 5th ed. St. Paul, MN: West, 1975.
  • Kahn, Douglas A. "Comparison of Major Tax and Legal Advantages of Operating in an Unincorporated Form." In William & Mary Annual Tax Conference, 7-55. William & Mary Annual Tax Conference 18. Williamsburg, VA: Marshall-Wythe School of Law,  College of William & Mary, 1972.

Journal Articles

  • Kahn, Douglas A. and Howard Bromberg. "Medical Marijuana, Taxation, and Internal Revenue Code Section 280E." National Tax Journal 73, no. 2 (2020): 593-616.
  • Kahn, Douglas A. "Return of an Employee's Claim of Right Income." Tax Notes Federal 163 (2019): 1819-1822.
  • Kahn, Douglas A. "Suspension of Miscellaneous Itemized Deductions is Ill-Advised." Tax Notes (2019): 777-779.
  • Kahn, Douglas A. "Does Excise Tax on Excessive Comp. Apply to State Universities?" Tax Notes 158 (2018): 397.
  • Kahn, Douglas A. and Howard Bromberg. "Prompt on the Tax Treatment of a Marijuana Business." Columbia Journal of Tax Law. Tax Matters 8, no. 2 (2017): 23-24.
  • Kahn, Douglas A. and Howard Bromberg. "Response to 'Reverse Al Capone-ism' and the Tax Treatment of Marijuana Businesses." Columbia Journal of Tax Law. Tax Matters 8, no. 2 (2017): 32.
  • Kahn, Douglas A. and Howard Bromberg. "Response to Dude, Where's my Deduction?" Columbia Journal of Tax Law. Tax Matters 8, no. 2 (2017): 33.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "The Fallacious Objections to the Tax Treatment of Carried Interest." Florida Tax Review 20, no. 5 (2017): 319-334.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "A Response to the Defense of Eliminating Capital Gains Treatment for Carried Interest." Tax Notes 157 (2017): 1597-1617.
  • Kahn, Douglas A. "The Downside of Requiring Additional Experiential Courses in Law School." Probate and Property 31, no. 2 (2017): 38-43.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "The Inappropriateness of the Bad Checks Penalty." Tax Notes 157, no. 6 (2017): 835-839.
  • Kahn, Douglas A. "Proposed Regulatory Change of Treatment of a Guaranteed Payment from a Partnership to a Partner." Michigan Business & Entrepreneurial Law Review 5, no. 2 (2016): 125-136.
  • Kahn, Douglas A. and Howard Bromberg. "Provisions Denying a Deduction for Illegal Expenses and Expenses of an Illegal Business Should Be Repealed." Florida Tax Review 18, no. 5 (2016): 207-234.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "The Agency Exception to the Anticipatory Assignment Doctrine." Tax Notes 146 (2015): 555-558.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "Cancellation of Debt and Related Transactions." Tax Lawyer 69, no. 1 (2015): 161-211.
  • Kahn, Douglas A. "A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation." Florida State University Law Review 41, no. 1 (2013): 143-158.
  • Kahn, Douglas A. "Sales Between a Partnership and Non-Partners." Tax Notes 136, no. 7 (2012): 827-832.
  • Kahn, Douglas A. "Contribution of a Built-In Loss to a Partnership." Tax Notes 136, no. 5 (2012): 571-577.
  • Kahn, Douglas A. and Lawrence W. Waggoner. "Retirees Beware: Don't Worry About the British-- 2013 is Coming." Tax Notes 136, no. 1 (2012): 107-112.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "The Unaffordable Health Care Act - A Response to Professors Bagley and Horwitz." Michigan Law Review First Impressions 110 (2011): 16-23.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "Free Rider: A Justification for Mandatory Medical Insurance Under Health Care Reform?" Michigan Law Review First Impressions 109, no. 16 (2011): 78-85.
  • Kahn, Douglas A. "Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting." Florida Tax Review 11, no. 8 (2011): 683-697.
  • Kahn, Douglas A. "The Taxation of a Gift or Inheritance from an Employer." Tax Lawyer 64, no. 2 (2011): 273-300.
  • Kahn, Douglas A. "It is Logic Rather Than Whom You Trust: A Rejoinder to Prof. Cohen." Tax Notes 126, no. 3 (2010): 372-377.
  • Kahn, Douglas A. "Gain from the Sale of an Income Interest in a Trust." Virginia Tax Review 30, no. 2 (2010): 445-464.
  • Kahn, Douglas A. "Rudkin Testamentary Trust -- A Response to Prof. Cohen." Tax Notes 124, no. 12 (2009): 1263-1266.
  • Kahn, Douglas A. "Alimony Treatment for a Single Payment." Tax Notes 125, no. 11 (2009): 1211-1215.
  • Kahn, Douglas A. "Condemnation Without Justification." Tax Notes 118 (2008): 531-532.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "Will the Tax Man Cometh to Coach Rodriguez?" Tax Notes 120, no. 5 (2008): 474-478.
  • Kahn, Douglas A. "The Proper Tax Treatment of the Transfer of a Compensatory Partnership Interest." Tax Lawyer 62, no. 1 (2008): 1-58.
  • Kahn, Douglas A., Jeffrey H. Kahn, and Terrence G. Perris. "All in the Family as a Single Shareholder of an S Corporation." Tax Notes 116 (2007): 791-794.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship." Florida Tax Review 8, no. 5 (2007): 539-554.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "Prevention of Double Deductions of a Single Loss: Solutions in Search of a Problem." Virginia Tax Review 26, no. 1 (2006): 1-51.
  • Kahn, Douglas A. "Is the Report of Lazarus's Death Premature? A Reply to Cameron and Postlewaite." Florida Tax Review 7, no. 6 (2006): 411-451.
  • Kahn, Douglas A. "Yale Kamisar: A Principled Man for All Seasons." Michigan Law Review 102, no. 8 (2004): 1722-1727.
  • Kahn, Douglas A. "Exchanges of Multiple Stocks and Securities in Corporate Divisions or Acquisitive Reorganizations." Tax Notes 104, no. 13 (2004): 1417-1427.
  • Kahn, Douglas A. and Faith Cuenin. "Guaranteed Payments Made in KInd. by a Partnership." Florida Tax Review 6, no. 5 (2004): 405-440.
  • Kahn, Douglas A. "The 2003 Revised Uniform Estate Tax Apportionment Act." Real Property, Probate and Trust Journal 38, no. 4 (2004): 613-642.
  • Kahn, Douglas A. and Jeffrey H. Kahn. "'Gifts, Gafts and Gefts': The Income Tax Definition and Treatment of Private and Charitable 'Gifts' and a Principled Policy Justification for the Exclusion of Gifts from Income." Notre Dame Law Review 78, no. 2 (2003): 441-526.
  • Kahn, Douglas A. "The Constitutionality of Taxing Compensatory Damages for Mental Distress When There Was No Accompanying Physical Injury." Florida Tax Review 4, no. 2 (1999): 128-139.
  • Kahn, Douglas A. and Lawrence W. Waggoner. "Tax Consequences of Assigning Life Insurance - Time for Another Look." Florida Tax Review 4, no. 5 (1999): 381-416.
  • Kahn, Douglas A. "Compensatory and Punitive Damages for a Personal Injury: To Tax or Not to Tax." Florida Tax Review 2, no. 6 (1995): 327-384.
  • Kahn, Douglas A. "Taxation of Damages after Schleier - Where Are We and Where Do We Go from Here?" Quinnipiac Law Review 15, no. 3 (1995): 305-342.
  • Kahn, Douglas A. "Taxation of Punitive Damages Obtained in a Personal Injury Claim." Tax Notes 65, no. 4 (1994): 487-490.
  • Kahn, Douglas A. "Section 338 and Its Foolish Consistency Rules - The Hobgoblin of Little Minds." Quinnipiac Law Review 14 (1994): 31-81.
  • Kahn, Douglas A. and Jeffrey S. Lehman. "Tax Expenditure Budgets: A Critical View." Tax Notes 54 (1992): 1661-1665.
  • Kahn, Douglas A. "The Two Faces of Tax Neutrality: Do They Interact or Are They Mutually Exclusive?" Northern Kentucky Law Review 18 (1990): 1-19.
  • Gore, Bill, Douglas A. Kahn, and Stan Shields. "Hiring Ruled Contractual." Personnel Journal 68, no. 4 (1989): 94-100.
  • Kahn, Douglas A. "Should General Utilities Be Reinstated to Provide Partial Integration of Corporate and Personal Income—Is Half a Loaf Better than None?" Journal of Corporation Law 13 (1988): 953-995.
  • Kahn, Douglas A. "Comments on 'Tax Neutrality between Equity Capital and Debt'." Wayne Law Review 30 (1984): 1081-1085.
  • Kahn, Douglas A. "The Supreme Court's Misconstruction of a Procedural Statute-A Critique of the Court's Decision in Badaracco." Michigan Law Review 82 (1983): 461-485.
  • Kahn, Douglas A. "Closely Held Stocks—Deferral and Financing of Estate Tax Costs through Sections 303 and 6166." Tax Lawyer 35 (1982): 639-681.
  • Kahn, Douglas A. "Stock Redemptions: The Standards for Qualifying as a Purchase under Section 302(b)." Fordham Law Review 50 (1981): 1-29.
  • Kahn, Douglas A. and Harold Dubroff. "The Estate Tax Marital Deduction." Practical Lawyer 26 (1980): 23-42.
  • Kahn, Douglas A. "Accelerated Depreciation Revisited—A Reply to Professor Blum." Michigan Law Review 78 (1980): 1185-1199.
  • Kahn, Douglas A. "Accelerated Depreciation—Tax Expenditure or Proper Allowance for Measuring Net Income?" Michigan Law Review 78 (1979): 1-58.
  • Kahn, Douglas A. "Watch Out for Those Transactions that Can Trigger an Unexpected Gift Tax." Practical Accountant 12 (1979): 65-71.
  • Kahn, Douglas A. and Lawrence W. Waggoner. "Federal Taxation of the Assignment of Life Insurance." Duke Law Journal 1977 (1977): 941-982.
  • Kahn, Douglas A. and Dale A. Oesterle. "A Definition of Liabilities in Code Sections 357 and 358(d)." Michigan Law Review 73 (1975): 461-482.
  • Kahn, Douglas A. "Recent Developments in Gift and Estate Taxation." Tulane Tax Institute 25 (1975): B.1-31.
  • Kahn, Douglas A. and Earl M. Colson. "Transactions Subject to Gift Tax." Practical Lawyer 21 (1975): 81-93.
  • Kahn, Douglas A. "A Guide to the Estate and Gift Tax Amendments of 1970." Practical Lawyer 17, no. 4 (1971): 13-32.
  • Kahn, Douglas A. "Transactions Subject to the Federal Gift Tax." Practical Lawyer 16 (1970): 35-46.
  • Kahn, Douglas A. "Mandatory Buy-Out Agreements for Stock of Closely Held Corporations." Michigan Law Review 68 (1969): 1-64.
  • Kahn, Douglas A. "Joint Tenancies and Tenancies by the Entirety in Michigan—Federal Gift Tax Considerations." Michigan Law Review 66, no. 3 (1968): 431-450.
  • Kahn, Douglas A. "Federal Estate Tax Burden Borne by a Dissenting Widow." Michigan Law Review 64, no. 8 (1966): 1499-1522.
  • Kahn, Douglas A. "Pension and Profit - Sharing Plans for the Self-Employed." Federal Bar Journal 22, no. 3 (1962): 217-234. (Work published when author not on Michigan Law faculty.)

Reviews

  • Kahn, Douglas A. Review of Handbook of Appellate Advocacy, UCLA Law Review 16, no. 2 (1968): 223-227.
  • Kahn, Douglas A. Review of Michigan and Federal Estate and Tax Planning, Michigan Law Review 65 (1967): 1024-1033.

Other

  • Kahn, Douglas A. Introduction to Rutgers Law Review 34 (1982): vi-x.

Reprints (Articles and other publications reprinted in full and Law Quadrangle)

  • Kahn, Douglas A. "Time for Radical Change in Legal Education: Students Would Save Three Years of Tuition if They Could Enter Law School after Their Freshman Year." The National Law Journal (2013): 42. (Published online May 20, 2013. Also published under the same title in New Jersey Law Journal (May 27, 2013 and June 17, 2013) and Texas Lawyer (May 24, 2013).)
  • Kahn, Douglas A. and Lawrence W. Waggoner. "Retirees Beware: Don't Worry About the British, 'Taxmageddon' is Coming." Law Quadrangle Notes 55, no. 2 (2012): 50-51. (Adapted from 'Retirees Beware: Don't Worry About the British-- 2013 is Coming.' L. W. Waggoner, co-author. Tax Notes 136, no. 1 (2012): 107-12.)
  • Kahn, Douglas A. and Faith Cuenin. "Guaranteed Payments Made in Kind. by a Partnership." Tax Notes 106, no. 4 (2005): 489-490. (Originally published under the same title in Fla. Tax Rev. 6, no. 5 (2004): 405-40.)
  • Kahn, Douglas A. and Jeffrey S. Lehman. "Tax Policy and Panda Bears." Law Quadrangle Notes 35, no. 3 (1992): 23-28.
  • Kahn, Douglas A. "Disparate Tax Treatment of Different Types of Business Organizations: Where Should We Go from Here?" Law Quadrangle Notes 30, no. 1 (1985): 22-27.
  • Kahn, Douglas A. "The Case for Alternative Service: A Reply to Professor Sax." Law Quadrangle Notes 19, no. 1 (1974): 6-7, 11-2.
  • Kahn, Douglas A. "A Reflection Upon Amnesty/The Case for Alternative Service: A Reply to Professor Sax." Law Quadrangle Notes 19, no. 1 (1974): 6-7, 11-12.
  • Kahn, Douglas A. "Mandatory Buy-Out Agreements for Stock of Closely Held Corporations." In Selected Articles on Closely Held Enterprises, edited by Henry Wheeler and Richard S. Morse, Jr., 839-902. Boston: American Bar Association, 1971. (Originally published under the same title in Mich. L. Rev. 68 (1969): 1-64.)
  • Kahn, Douglas A. "Mandatory Buy-Out Agreements for Stock of Closely Held Corporations." Corporate Practice Commentator 12 (1970): 121-196. (Originally published under the same title in Mich. L. Rev. 68 (1969): 1-64.)