Full Name	Bittker, Boris I.
Birth Year	1916
University/Affiliation	Yale Law School
ORCID ID
orcid help https://help.heinonline.org/kb/orcid/
PathFinder Subjects
Taxation (46) Taxation--Transnational (34) Business and the Law (22) Estates and Trusts (10) Taxation--Federal (10) Income Taxation (9) Legislation (8) Capital Gains (5) Constitutional Law, Generally (5) Finance (General) (5)
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Cited by Articles (0-5 Years)	196
This metric counts the number of times this author has been cited by other articles in HeinOnline within the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Articles (5+ Years) (By Year)	2,688

This metric counts the number of times this author has been cited by other articles in HeinOnline beyond the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Cases (0-5 Years)	3
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase within the past five years only.
Cited by Cases (5+ Years)	122
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase beyond the past five years only.
Accessed (Past 12 Months)	366
This metric counts the cumulative number of times an author's articles have been accessed by HeinOnline users within a rolling 12 month period. In order for an author's article to count as accessed, the article must be clicked from either search results or by browsing to the article, or retrieved using the citation navigator.
ScholarRank	407
ScholarRank is an overall ranking based on the calculation of five HeinOnline ScholarCheck metrics. The Z-score for each of the five metrics is taken and then averaged; the final average is entered into standard competition ranking to produce the overall ScholarRank for each author. Further information on HeinOnline's ScholarRank may be found in our Knowledge Base.

Average Citations per Article	45.78
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of articles written, to calculate the average number of citations per article.
Average Citations per Document	38.45
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of documents written, to calculate the average number of citations per document.
Self-Citations	27
This metric counts the cumulative number of an author's self-citations. This metric is not currently factored into the overall ScholarCheck ranking analysis.
H-Index	29.00
The h-index is an author-level metric that attempts to measure both the productivity and citation impact of the publications of an author. The index is based on the set of the author's most cited papers and the number of citations that they have received in other publications. Further information on an h-index can be found here.

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75 results searching for (creator_facet:"Bittker, Boris I." OR creator_facet:"Bittker, Borris I.") in Law Journal Library. , sorted by "Number of Times Cited by Articles"

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A Comprehensive Tax Base As a Goal of Income Tax Reform [article]

Harvard Law Review , Vol. 80, Issue 5 (March 1967), pp. 925-985

Bittker, Boris I. (Cited 2884 times)

80 Harv. L. Rev. 925 (1966-1967)

PathFinder Subjects: Capital Gains; Sales; Taxation--Transnational; Taxation

Cited by 313 Articles
Cited by 1 Case
Accessed 53 Times

Federal Income Taxation and the Family [article]

Stanford Law Review, Vol. 27, Issue 6 (June 1975), pp. 1389-1464

Bittker, Boris I. (Cited 2884 times)

27 Stan L. Rev. 1389 (June 1975)

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  1. Taxation

Humanities
1. Law
  1. Evidence

Social Sciences

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PathFinder Subjects: Income Taxation; Taxation; Taxation--Transnational; Domestic Relations; Economics Law; Evidence; Tax Policy; Taxation--Federal

Cited by 304 Articles
Cited by 7 Cases
Accessed 30 Times

The Exemption of Nonprofit Organizations from Federal Income Taxation [article]

Yale Law Journal, Vol. 85, Issue 3 (January 1976), pp. 299-358

Bittker, Boris I. (Cited 2884 times); Rahdert, George K. (Cited 283 times)

85 Yale. L.J. 299 (1975-1976)

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1. Business
  1. Business and the Law
  2. Organizations
    1. Nonprofit Organizations
2. Finance
  1. Taxation
    1. Income Taxation
    2. Taxation--Transnational

Humanities
1. Law
  1. Business and the Law

Social Sciences
1. Government and Politics
  1. Taxation
    1. Income Taxation
    2. Taxation--Transnational

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PathFinder Subjects: Business and the Law; Income Taxation; Taxation; Nonprofit Organizations; Organizations; Taxation--Transnational

Cited by 274 Articles
Cited by 7 Cases
Accessed 16 Times

The Case of the Checker-Board Ordinance: An Experiment in Race Relations [article]

Yale Law Journal , Vol. 71, Issue 8 (July 1962), pp. 1387-1423

Bittker, Boris I. (Cited 2884 times)

71 Yale L.J. 1387 (1961-1962)

PathFinder Subjects: Race, Ethnicity, and the Law; Fair Housing; Housing Law; Judges

Cited by 121 Articles
Cited by 3 Cases
Accessed 7 Times

Professional Associations and Federal Income Taxation: Some Questions and Comments [article]

Tax Law Review, Vol. 17, Issue 1 (November 1961), pp. 1-40

Bittker, Boris I. (Cited 2884 times)

17 Tax L. Rev. 1 (1961-1962)

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Applied Sciences
1. Business
  1. Business and the Law
  2. Corporations
    1. Professional Corporations
2. Finance
  1. Taxation
    1. Income Taxation
    2. Taxation--Transnational

Humanities
1. Law
  1. Business and the Law
  2. Legal Profession
    1. Attorneys

Social Sciences
1. Government and Politics
  1. Taxation
    1. Income Taxation
    2. Taxation--Transnational

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PathFinder Subjects: Income Taxation; Taxation; Taxation--Transnational; Business and the Law; Professional Corporations; Corporations; Attorneys; Legal Profession

Cited by 115 Articles
Cited by 7 Cases
Accessed 3 Times

Tax Shelters, Nonrecourse Debt, and the Crane Case [notes]

Note

Tax Law Review, Vol. 33, Issue 2 (Winter 1978), pp. 277-286

Bittker, Boris I. (Cited 2884 times)

33 Tax L. Rev. 277 (1977-1978)

PathFinder Subjects: Debts; Shelters; Real Estate

Cited by 113 Articles
Cited by 9 Cases
Accessed 5 Times

Churches, Taxes and the Constitution [article]

Yale Law Journal , Vol. 78, Issue 8 (July 1969), pp. 1285-1310

Bittker, Boris I. (Cited 2884 times)

78 Yale L.J. 1285 (1968-1969)

PathFinder Subjects: Churches; Church and State; Affirmative Action; Civil Rights, Generally

Cited by 110 Articles
Cited by 5 Cases
Accessed 11 Times

Taxes and Civil Rights: Constitutionalizing the Internal Revenue Code [article]

Yale Law Journal, Vol. 82, Issue 1 (November 1972), pp. 51-88

Bittker, Boris I. (Cited 2884 times); Kaufman, Kenneth M. (Cited 109 times)

82 Yale L.J. 51 (1972-1973)

PathFinder Subjects: Civil Rights, Generally; Business and the Law; Constitutional Law, Generally; Equal Protection; Fourteenth Amendment; Fifth Amendment; Criminal Law and Procedure

Cited by 109 Articles
Cited by 9 Cases
Accessed 3 Times

Charitable Contributions: Tax Deductions or Matching Grants [article]

Tax Law Review, Vol. 28, Issue 1 (Fall 1972), pp. 37-64

Bittker, Boris I. (Cited 2884 times)

28 Tax. L. Rev. 37 (1972-1973)

PathFinder Subjects: Education Law; Credit; Business and the Law; Fundraising; Finance (General)

Cited by 106 Articles
Accessed 18 Times

10.

Equity, Efficiency, and Income Tax Theory: Do Misallocations Drive Out Inequities [article]

San Diego Law Review, Vol. 16, Issue 4 (August 1979), pp. 735-748

Bittker, Boris I. (Cited 2884 times)

16 San Diego L. Rev. 735 (1978-1979)

PathFinder Subjects: Banking and Finance Law; Children; Parents and Children

Cited by 87 Articles
Accessed 37 Times

11.

Corporate Liquidations and the Income Tax [article]

Tax Law Review, Vol. 5, Issue 4 (May 1950), pp. 437-480

Bittker, Boris I. (Cited 2884 times); Redlich, Norman (Cited 760 times)

5 Tax L. Rev. 437 (1949-1950)

PathFinder Subjects: Business and the Law

Cited by 80 Articles
Cited by 3 Cases
Accessed 3 Times

12.

The Tax Benefit Rule [article]

UCLA Law Review, Vol. 26, Issue 2 (December 1978), pp. 265-284

Bittker, Boris I. (Cited 2884 times); Kanner, Stephen B. (Cited 72 times)

26 UCLA L. Rev. 265 (1978-1979)

PathFinder Subjects: Guilty Pleas; Legal Practice and Procedure; Taxation--Federal; Taxation; Taxation--Transnational

Cited by 72 Articles
Cited by 10 Cases
Accessed 9 Times

13.

Tax Reform and Tax Simplification [article]

University of Miami Law Review, Vol. 29, Issue 1 (Fall 1974), pp. 1-20

Bittker, Boris I. (Cited 2884 times)

29 U. Miami L. Rev. 1 (1974-1975)

PathFinder Subjects: Credit; Income Taxation; Taxation; Legislation

Cited by 70 Articles
Accessed 7 Times

14.

Income from the Discharge of Indebtedness: The Progeny of United States v. Kirby Lumber Co. [article]

California Law Review, Vol. 66, Issue 6 (December 1978), pp. 1159-1188

Bittker, Boris I. (Cited 2884 times); Thompson, Barton H. Jr. (Cited 1433 times)

66 Calif. L. Rev. 1159 (December 1978)

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1. Law

Social Sciences
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  1. Banking and Finance Law
2. Government and Politics
  1. Legislative Branch
    1. Congress

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PathFinder Subjects: Lumber; Forestry; Business and the Law; Congress; Legislative Branch; Debts; Securities Law; Banking and Finance Law

Cited by 69 Articles
Cited by 10 Cases
Accessed 10 Times

15.

Thin Capitalization: Some Current Questions [comments]

9th Annual Federal Tax Conference of the University of Chicago Law School

Taxes - The Tax Magazine, Vol. 34, Issue 12 (December 1956), pp. 830-841

Bittker, Boris I. (Cited 2884 times)

34 Taxes 830 (1956)

PathFinder Subjects: Business and the Law; Debts; S Corporations; Taxation

Cited by 62 Articles
Cited by 1 Case
Accessed 2 Times

16.

Comprehensive Income Taxation: A Response [article]

Harvard Law Review, Vol. 81, Issue 5 (March 1968), pp. 1032-1043

Bittker, Boris I. (Cited 2884 times)

81 Harv. L. Rev. 1032 (1967-1968)

PathFinder Subjects: Income Taxation; Taxation; Taxation--Transnational; Subsidies; Finance (General)

Cited by 54 Articles
Accessed 4 Times

17.

The Bicentennial of the Jurisprudence of Original Intent; The Recent Past [article]

California Law Review, Vol. 77, Issue 2 (March 1989), pp. 235-282

Bittker, Boris I. (Cited 2884 times)

77 Calif. L. Rev. 235 (1989)

PathFinder Subjects: Jurisprudence; Constitutional Law, Generally; Legal History; Legislation

Cited by 54 Articles
Accessed 23 Times

18.

Income Tax Deductions, Credits, and Subsidies for Personal Expenditures [article]

Journal of Law & Economics, Vol. 16, Issue 2 (October 1973), pp. 193-214

Bittker, Boris I. (Cited 2884 times)

16 J.L. & Econ. 193 (1973)

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Applied Sciences
1. Education
  1. Education Law
2. Finance
  1. Finance (General)
    1. Subsidies
  2. Taxation
    1. Income Taxation
    2. Taxation--Transnational

Humanities
1. Law
  1. Education Law
  2. State and Local Government Law

Social Sciences
1. Government and Politics
  1. State and Local Government Law
  2. Taxation
    1. Income Taxation
    2. Taxation--Transnational

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PathFinder Subjects: Subsidies; Finance (General); Income Taxation; Taxation; Taxation--Transnational; Education Law; State and Local Government Law

Cited by 50 Articles
Accessed 14 Times

19.

The Taxation of Out-of-State Tangible Property [article]

Yale Law Journal, Vol. 56, Issue 4 (April 1947), pp. 640-669

Bittker, Boris I. (Cited 2884 times)

56 Yale L.J. 640 (1946-1947)

PathFinder Subjects: Taxation--Transnational; Taxation

Cited by 49 Articles
Cited by 1 Case
Accessed 1 Time

20.

Constitutional Limits on the Taxing Power of the Federal Government [article]

Tax Lawyer, Vol. 41, Issue 1 (Fall 1987), pp. 3-12

Bittker, Boris I. (Cited 2884 times)

41 Tax Law. 3 (1987-1988)

PathFinder Subjects: Government (General); Capital Gains; Sales; Taxation--Transnational; Taxation; Timber; Resource Use

Cited by 39 Articles
Accessed 2 Times

21.

Income Tax Loopholes and Political Rhetoric [article]

Michigan Law Review, Vol. 71, Issue 6 (May 1973), pp. 1099-1128

Bittker, Boris I. (Cited 2884 times)

71 Mich. L. Rev. 1099 (1972-1973)

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Applied Sciences
1. Finance
  1. Sales
    1. Capital Gains
  2. Taxation
    1. Taxation--Federal
2. Health and Medicine
  1. Health
  2. Health Insurance

Humanities
1. Law
  1. Insurance Law

Industries
1. Insurance
  1. Health Insurance
  2. Insurance Law

Social Sciences
1. Government and Politics
  1. Taxation
    1. Taxation--Federal

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PathFinder Subjects: Capital Gains; Sales; Taxation--Federal; Taxation; Health; Health Insurance; Insurance Law

Cited by 38 Articles
Accessed 11 Times

22.

Effective Tax Rates: Fact or Fancy [article]

University of Pennsylvania Law Review, Vol. 122, Issue 4 (April 1974), pp. 780-809

Bittker, Boris I. (Cited 2884 times)

122 U. Pa. L. Rev. 780 (April 1974)

PathFinder Subjects: Tax Rates; Taxation; Medicare; Health Insurance; Taxation--Transnational

Cited by 36 Articles
Accessed 3 Times

23.

Charitable Gifts of Income and the Internal Revenue Code: Another View [comments]

Comments

Harvard Law Review , Vol. 65, Issue 8 (June 1952), pp. 1375-1388

Bittker, Boris I. (Cited 2884 times)

65 Harv. L. Rev. 1375 (1951-1952)

PathFinder Subjects: Taxation--Federal; Taxation; Taxation--Transnational; Charities; Organizations

Cited by 35 Articles
Cited by 2 Cases
Accessed 1 Time

24.

Pervasive Judicial Doctrines in the Construction of the Internal Revenue Code [article]

Howard Law Journal, Vol. 21, Issue 3 (1978), pp. 693-726

Bittker, Boris I. (Cited 2884 times)

21 Howard L.J. 693 (1978)

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Applied Sciences
1. Business
  1. Business and the Law
2. Finance
  1. Taxation
    1. Local Taxation
    2. Taxation--Transnational

Humanities
1. Law
  1. Business and the Law

Social Sciences
1. Criminal Justice
  1. Crimes against Property
    1. Fraud
2. Government and Politics
  1. Taxation
    1. Local Taxation
    2. Taxation--Transnational

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PathFinder Subjects: Fraud; Crimes Against Property; Local Taxation; Taxation; Taxation--Transnational; Business and the Law

Cited by 34 Articles
Cited by 6 Cases
Accessed 7 Times

25.

Professionial Service Organizations: A Critique of the Literature [article]

Tax Law Review, Vol. 23, Issue 4 (May 1968), pp. 429-450

Bittker, Boris I. (Cited 2884 times)

23 Tax L. Rev. 429 (1967-1968)

PathFinder Subjects: Business and the Law; Professional Corporations; Corporations

Cited by 34 Articles
Cited by 4 Cases

26.

Interpreting the Constitution: Is the Intent of the Framers Controlling - If Not What Is [article]

Harvard Journal of Law & Public Policy, Vol. 19, Issue 1 (Fall 1995), pp. 9-54

Bittker, Boris I. (Cited 2884 times)

19 Harv. J. L. & Pub. Pol'y 9 (1995-1996)

PathFinder Subjects: Legal History; Judges; Jurisprudence; Fourteenth Amendment

Cited by 33 Articles
Cited by 1 Case
Accessed 7 Times

27.

Stock Redemptions and Partial Liquidations under the Internal Revenue Code of 1954 [article]

Stanford Law Review, Vol. 9, Issue 1 (December 1956), pp. 13-59

Bittker, Boris I. (Cited 2884 times)

9 Stan. L. Rev. 13 (1956-1957)

PathFinder Subjects: Taxation--Transnational; Taxation; Business and the Law; Close Corporations; Corporations

Cited by 30 Articles
Cited by 4 Cases
Accessed 1 Time

28.

The Church and Spiegel Cases: Section 811(c) Gets a New Lease on Life [article]

Yale Law Journal, Vol. 58, Issue 6 (May 1949), pp. 825-870

Bittker, Boris I. (Cited 2884 times)

58 Yale L. J. 825 (1948-1949)

PathFinder Subjects: Legislation; Gift Taxation; Taxation; Taxation--Transnational; Estates and Trusts

Cited by 30 Articles
Cited by 6 Cases
Accessed 1 Time

29.

Church and Spiegel: The Legislative Sequel [article]

Yale Law Journal, Vol. 59, Issue 3 (February 1950), pp. 395-420

Bittker, Boris I. (Cited 2884 times)

59 Yale L. J. 395 (1949-1950)

PathFinder Subjects: Gift Taxation; Taxation; Taxation--Transnational; Legislation; Tax Relief

Cited by 30 Articles
Cited by 6 Cases
Accessed 3 Times

30.

Federal Income Tax Returns - Confidentiality vs. Public Disclosure [article]

Washburn Law Journal, Vol. 20, Issue 3 (Spring 1981), pp. 479-494

Bittker, Boris I. (Cited 2884 times)

20 Washburn L.J. 479 (1980-1981)

PathFinder Subjects: Tax Returns; Taxation; Evidence

Cited by 18 Articles
Cited by 1 Case
Accessed 1 Time

31.

Taxation of Stock Redemptions and Partial Liquidations [article]

Cornell Law Quarterly , Vol. 44, Issue 3 , pp. 299-335

Bittker, Boris I. (Cited 2884 times)

44 Cornell L. Q. 299 (1958-1959)

PathFinder Subjects: Taxation--Transnational; Taxation; Business and the Law; Dividends; Business Practice and Procedure

Cited by 18 Articles
Cited by 6 Cases
Accessed 2 Times

32.

The $10,000 Annual Per-Donee Gift Tax Exclusion [article]

Ohio State Law Journal, Vol. 44, Issue 2 (1983), pp. 447-472

Bittker, Boris I. (Cited 2884 times)

44 Ohio St. L.J. 447 (1983)

PathFinder Subjects: Marital Property; Domestic Relations; Property--Personal and Real; Estates and Trusts; State and Local Government Law

Cited by 17 Articles
Accessed 1 Time

33.

Federal Estate Tax Reform: Exemptions and Rates [article]

American Bar Association Journal, Vol. 57, Issue 3 (March 1971), pp. 236-241

Bittker, Boris I. (Cited 2884 times)

57 A.B.A. J. 236 (1971)

PathFinder Subjects: Legislation; Estates and Trusts; Gift Taxation; Taxation; Taxation--Transnational

Cited by 17 Articles

34.

An Optional Simplified Income Tax [article]

Tax Law Review, Vol. 21, Issue 1 (November 1965), pp. 1-52

Bittker, Boris I. (Cited 2884 times)

21 Tax L. Rev. 1 (1965-1966)

PathFinder Subjects: Child Care; Parents and Children; Alimony; Domestic Relations; Income Taxation; Taxation; Taxation--Transnational; Adoption

Cited by 17 Articles

35.

Case of the Fictitious Taxpayer: The Federal Taxpayer's Suit Twenty Years after Flast v. Cohen, The [article]

University of Chicago Law Review, Vol. 36, Issue 2 (Winter 1969), pp. 364-374

Bittker, Boris I. (Cited 2884 times)

36 U. Chi. L. Rev. 364 (1968-1969)

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Applied Sciences
1. Finance
  1. Taxation
    1. Taxation--State and Local

Humanities
1. International Relations
  1. International Law
2. Law

Social Sciences
1. Economics
  1. Public Finance
    1. Appropriations
2. Government and Politics
  1. Courts
    1. Justiciability
  2. Taxation
    1. Taxation--State and Local

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PathFinder Subjects: Appropriations; Public Finance; International Law; Justiciability; Courts; Jurisdiction; Taxation--State and Local; Taxation

Cited by 16 Articles
Cited by 3 Cases

36.

Taxing Income From Unlawful Activities [article]

Case Western Reserve Law Review, Vol. 25, Issue 1 (Fall 1974), pp. 130-148

Bittker, Boris I. (Cited 2884 times)

25 Case W. Res. L. Rev. 130 (1974-1975)

PathFinder Subjects: Taxation--Transnational; Taxation; Victims; Victimology; Libel; Torts

Cited by 16 Articles
Cited by 1 Case
Accessed 15 Times

37.

The World War II German Saboteur's Case and Writs of Certiorari before Judgment by the Court of Appeals: A Tale of Nunc Pro Tunc Jurisdiction [article]

Constitutional Commentary, Vol. 14, Issue 3 (Winter 1997), pp. 431-452

Bittker, Boris I. (Cited 2884 times)

14 Const. Comment. 431 (1997)

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1. Military, War, and Peace Studies
  1. War

Humanities
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  1. War
2. Law

Social Sciences
1. Government and Politics
  1. Judiciary Branch
    1. Judicial Review

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PathFinder Subjects: Appeals; Legal Practice and Procedure; Jurisdiction; War; Writs; Judicial Review; Judiciary Branch; Civil Law

Cited by 15 Articles

38.

Complete Liquidations and Related Problems [article]

Tax Law Review, Vol. 26, Issue 2 (January 1971), pp. 191-282

Bittker, Boris I. (Cited 2884 times); Eustice, James S. (Cited 585 times)

26 Tax L. Rev. 191 (1970-1971)

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1. Finance
  1. Finance (General)
    1. Liquidation
  2. Taxation
    1. Taxation--Transnational

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1. Law
  1. Civil Law
    1. Civil Procedure
  2. Legal Practice and Procedure
    1. Appeals

Social Sciences
1. Government and Politics
  1. Taxation
    1. Taxation--Transnational

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PathFinder Subjects: Taxation--Transnational; Taxation; Liquidation; Finance (General); Appeals; Legal Practice and Procedure; Civil Procedure; Civil Law

Cited by 15 Articles
Cited by 2 Cases
Accessed 6 Times

39.

Income Tax Reform in Canada: The Report of the Royal Commission on Taxation [article]

University of Chicago Law Review, Vol. 35, Issue 4 (Summer 1968), pp. 637-659

Bittker, Boris I. (Cited 2884 times)

35 U. Chi. L. Rev. 637 (Summer 1968)

PathFinder Subjects: Taxation--Transnational; Taxation

Cited by 14 Articles
Accessed 5 Times

40.

Tax Reform--Yesterday, Today, and Tomorrow [comments]

The Annual John Randolph Tucker Lecture

Washington and Lee Law Review, Vol. 44, Issue 1 (Winter 1987), pp. 11-18

Bittker, Boris I. (Cited 2884 times)

44 Wash. & Lee L. Rev. 11 (1987)

PathFinder Subjects: Pollution; Legal History; Taxation--Transnational; Taxation

Cited by 14 Articles

41.

Tax Shelters for the Poor [article]

Taxes - The Tax Magazine, Vol. 51, Issue 2 (February 1973), pp. 68-80

Bittker, Boris I. (Cited 2884 times)

51 Taxes 68 (1973)

PathFinder Subjects: Shelters; Investment; Taxation--Transnational; Taxation

Cited by 12 Articles
Accessed 2 Times

42.

Estate and Gift Taxation under the 1954 Code: The Principal Changes [article]

Tulane Law Review, Vol. 29, Issue 3 , pp. 453-472

Bittker, Boris I. (Cited 2884 times)

29 Tul. L. Rev. 453 (1954-1955)

PathFinder Subjects: Gift Taxation; Taxation; Taxation--Transnational; Minors; Domestic Relations

Cited by 12 Articles
Cited by 2 Cases

43.

Reflections on Tax Reform [article]

University of Cincinnati Law Review, Vol. 47, Issue 2 (1978), pp. 185-212

Bittker, Boris I. (Cited 2884 times)

47 U. Cin. L. Rev. 185 (1978)

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PathFinder Subjects: Legislation; International Trade and the Law; Business and the Law; Legal Analysis and Writing

Cited by 10 Articles

44.

Thin Captitalization: Some Current Questions [article]

University of Florida Law Review, Vol. 10, Issue 1 (Spring 1957), pp. 25-47

Bittker, Boris I. (Cited 2884 times)

10 U. Fla. L. Rev. 25 (1957)

PathFinder Subjects: Business and the Law; Debts; S Corporations; Taxation; Taxation--Transnational

Cited by 10 Articles
Accessed 2 Times

45.

The Federal Income Tax and State Law [article]

Southwestern Law Journal, Vol. 32, Issue 5 (1979), pp. 1075-1090

Bittker, Boris I. (Cited 2884 times)

32 Sw. L.J. 1075 (1979)

PathFinder Subjects: Estates and Trusts; Education Law; Taxation--Transnational; Taxation

Cited by 9 Articles
Accessed 3 Times

46.

Previously Taxed Property and the Federal Estate Tax [article]

Tax Law Review, Vol. 8, Issue 3 (March 1953), pp. 263-288

Bittker, Boris I. (Cited 2884 times); Frankel, James B. (Cited 9 times)

8 Tax L. Rev. 263 (1952-1953)

PathFinder Subjects: Credit; Estates and Trusts

Cited by 9 Articles
Cited by 1 Case
Accessed 1 Time

47.

James S. Eustice [comments]

Dedication

Tax Law Review, Vol. 45, Issue 1 (Fall 1989), pp. 1-4

Bittker, Boris I. (Cited 2884 times)

45 Tax L. Rev. 1 (1989-1990)

PathFinder Subjects: Proof; Legal Practice and Procedure; Evidence; Testimony

Cited by 8 Articles
Accessed 3 Times

48.

Capital Gains and Losses--The Sale or Exchange Requirement [article]

Hastings Law Journal, Vol. 32, Issue 4 (March 1981), pp. 743-778

Bittker, Boris I. (Cited 2884 times)

32 Hastings L.J. 743 (1980-1981)

PathFinder Subjects: Capital Gains; Sales; Conveyances; Property--Personal and Real

Cited by 7 Articles
Cited by 2 Cases
Accessed 5 Times

49.

The Dormant Commerce Clause Doctrine, Swift v. Tyson, Uniform State Commercial Laws, and Federal Common Law: Ships that Passed in the Night [article]

Constitutional Commentary, Vol. 8, Issue 1 (Winter 1991), pp. 87-108

Bittker, Boris I. (Cited 2884 times)

8 Const. Comment. 87 (1991)

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PathFinder Subjects: Commerce; Commerce Clause; Constitutional Law, Generally; Common Law; Jurisprudence; Bills of Lading; Trade Regulation; Insurance Law

Cited by 7 Articles
Accessed 2 Times

50.

Restructuring Business Transactions for Federal Income Tax Purposes [article]

Wisconsin Law Review, Vol. 1978, Issue 3 (1978), pp. 715-736

Bittker, Boris I. (Cited 2884 times); Menikoff, Jerry (Cited 67 times)

1978 Wis. L. Rev. 715 (1978)

PathFinder Subjects: Leasing; Contracts; Property--Personal and Real; Bankruptcy Law; Bankruptcy

Cited by 7 Articles
Accessed 1 Time

51.

The Erwin N. Grinswold Lecture [comments]

The Erwin N. Grinswold Lecture

American Journal of Tax Policy, Vol. 11, Issue 2 (Fall 1994), pp. 213-224

Bittker, Boris I. (Cited 2884 times)

11 Am. J. Tax Pol'y 213 (1994)

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PathFinder Subjects: Legal Education; Legal Analysis and Writing; Taxation--Transnational; Taxation

Cited by 6 Articles

52.

Collapsible Corporations in a Nutshell [article]

Tax Law Review, Vol. 22, Issue 2 (January 1967), pp. 127-160

Bittker, Boris I. (Cited 2884 times); Eustice, James S. (Cited 585 times)

22 Tax L. Rev. 127 (1966-1967)

PathFinder Subjects: Business and the Law

Cited by 6 Articles

53.

Freezing Controls: The Effects of an Unlicensed Transaction [article]

Columbia Law Review, Vol. 47, Issue 3 (April 1947), pp. 398-414

Berger, Raoul (Cited 3596 times); Bittker, Boris I. (Cited 2884 times)

47 Colum. L. Rev. 398 (1947)

PathFinder Subjects: Conflict of Laws; Government (General); Trademarks; Intellectual Property Law

Cited by 6 Articles
Cited by 1 Case

54.

A Whirlwind Tour of the Internal Revenue Code's At-Risk and Passive Activity Loss Rules [article]

Real Property, Probate and Trust Journal, Vol. 36, Issue 4 (Winter 2002), pp. 673-730

Bittker, Boris I. (Cited 2884 times); McMahon, Martin J. Jr. (Cited 433 times); Zelenak, Lawrence A. (Cited 1381 times)

36 Real Prop. Prob. & Tr. J. 673 (2001-2002)

PathFinder Subjects: Taxation--Federal; Taxation; Shelters

Cited by 5 Articles
Accessed 1 Time

55.

Tax Policy Aspects of the Code [article]

1955 Survey of American Law: Part Two: Public Law: Government Regulation and Taxation

New York University Law Review, Vol. 30, Issue 2 (1955), pp. 227-234

Bittker, Boris I. (Cited 2884 times)

30 N.Y.U. L. Rev. 227 (1955)

PathFinder Subjects: Tax Policy; Taxation; Taxation--Federal

Cited by 5 Articles

56.

The Import-Export Clause [article]

Constitutional Law and Civil Rights Symposium - Part II

Mississippi Law Journal, Vol. 68, Issue 2 (Winter 1998), pp. 521-564

Bittker, Boris I. (Cited 2884 times); Denning, Brannon P. (Cited 1395 times)

68 Miss. L.J. 521 (Winter 1998)

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PathFinder Subjects: Taxation--Transnational; Taxation; Constitutional Law, Generally; Commerce; Commerce Clause

Cited by 5 Articles
Cited by 2 Cases
Accessed 5 Times

57.

Transfers Subject to Retained Right to Receive the Income or Designate the Income Beneficiary [article]

Symposium on Selected Topics in Estate and Gift Taxation

Rutgers Law Review, Vol. 34, Issue 4 (Summer 1982), pp. 668-698

Bittker, Boris I. (Cited 2884 times)

34 Rutgers L. Rev. 668 (1981-1982)

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PathFinder Subjects: Voting; Business and the Law; Estates and Trusts; Taxation--Federal Estate and Gift; Taxation; Taxation--Federal

Cited by 4 Articles

58.

The Tax Treatment of Collapsible Corporations [article]

Vanderbilt Law Review, Vol. 13, Issue 1 (December 1959), pp. 129-150

Bittker, Boris I. (Cited 2884 times)

13 Vand. L. Rev. 129 (1959-1960)

PathFinder Subjects: Business and the Law

Cited by 3 Articles

59.

Corporate Dividends and Other Non-Liquidating Distributions in Cash, Property, Stock, and Obligations [article]

Lead Article

Howard Law Journal, Vol. 5, Issue 1 (January 1959), pp. 46-91

Bittker, Boris I. (Cited 2884 times)

5 Howard L.J. 46 (1959)

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PathFinder Subjects: Dividends; Business Practice and Procedure; Property Tax; Taxation; Business and the Law; S Corporations

Cited by 3 Articles
Accessed 2 Times

60.

The Corporation and the Federal Income Tax: Transfers to a Controlled Corporation [article]

Washington University Law Quarterly, Vol. 1959, Issue 1 (February 1959), pp. 1-36

Bittker, Boris I. (Cited 2884 times)

1959 Wash. U. L. Q. 1 (1959)

PathFinder Subjects: Business and the Law; State and Local Government Law

Cited by 3 Articles
Cited by 2 Cases
Accessed 1 Time

61.

Dedication: Charles Stuart Lyon--Being an Epitome of His Letters, Marginalia, Graffiti, and Other Fugitive Scribblings [comments]

Dedication

Tax Law Review, Vol. 37, Issue 2 (Winter 1982), pp. 159-192

Bittker, Boris I. (Cited 2884 times)

37 Tax L. Rev. 159 (1981-1982)

PathFinder Subjects: Biography; Estates and Trusts; Leasing; Contracts; Property--Personal and Real; Bankruptcy Law; Bankruptcy

Cited by 3 Articles
Accessed 3 Times

62.

The Taxation of Complete Liquidations [article]

Proceedings of the Annual Tulane Tax Institute, Vol. 8, pp. 610-680

Bittker, Boris I. (Cited 2884 times)

8 Proc. Ann. Tul. Tax Inst. 610 (1959)

PathFinder Subjects: Taxation--Transnational; Taxation; Liquidation; Finance (General); Business and the Law

Cited by 3 Articles
Accessed 1 Time

63.

Corporate Elections under Subchapter S [article]

University of Colorado Law Review, Vol. 39, Issue 1 (Fall 1966), pp. 1-28

Bittker, Boris I. (Cited 2884 times); Eustice, James S. (Cited 585 times)

39 U. Colo. L. Rev. 1 (1966-1967)

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PathFinder Subjects: Banking and Finance Law; Corporate Taxation; Taxation; Taxation--Transnational; Business and the Law; S Corporations; Estates and Trusts

Cited by 2 Articles

64.

Charitable Bequests and the Federal Estate Tax: Proposed Restrictions on Deductibility [comments]

Record of the Association of the Bar of the City of New York, Vol. 31, Issue 3 (March 1976), pp. 159-178

Bittker, Boris I. (Cited 2884 times)

31 Rec. Ass'n B. City N.Y. 159 (1976)

Cited by 2 Articles

65.

Eugene V. Rostow [comments]

In Tribute to Eugene V. Rostow

Yale Law Journal, Vol. 94, Issue 6 (May 1985), pp. 1315-1322

Bittker, Boris I. (Cited 2884 times)

94 Yale L. J. 1315 (1984-1985)

PathFinder Subjects: Biography; Intellectual Property Law; Criminology

Cited by 2 Articles
Accessed 2 Times

66.

Tax Reform and Disability Pensions - The Equal Treatment of Equals [article]

Taxes - The Tax Magazine, Vol. 55, Issue 6 (June 1977), pp. 363-367

Bittker, Boris I. (Cited 2884 times)

55 Taxes 363 (1977)

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  1. Disabilities

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PathFinder Subjects: Disabilities; Pensions; Retirement; Martial Law; Military Law and Justice; Business and the Law; Corporations: Foreign; Corporations

Cited by 2 Articles

67.

Observations on Raoul Berger's Original Intent and Boris Bittker [article]

Colloquy

Indiana Law Journal , Vol. 66, Issue 3 (Summer 1991), pp. 757-772

Bittker, Boris I. (Cited 2884 times)

66 Ind. L.J. 757 (1990-1991)

Bittker, Boris I.

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