Full Name	Lokken, Lawrence
ORCID ID
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PathFinder Subjects
Taxation (12) Business and the Law (11) Taxation--Transnational (11) Credit (7) Corporations (5) Corporations: Foreign (5) Investment (5) Debts (4) Real Estate (3) Sales (3)
The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder. Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects. View the PathFinder Subjects most frequently assigned to this author's article here.
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Cited by Articles (0-5 Years)	39
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)	178

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)	2
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)	6
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)	321
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	5,988
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	8.68
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	7.75
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	3
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	9.00
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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28 results searching for (creator_facet:"Lokken, Lawrence") in Law Journal Library. , sorted by "Number of Times Cited by Articles"

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The Time Value of Money Rules [article]

Tax Law Review, Vol. 42, Issue 1 (Fall 1986), pp. 1-292

Lokken, Lawrence (Cited 217 times)

42 Tax L. Rev. 1 (1986-1987)

PathFinder Subjects: Money; Debts; Real Estate

Cited by 37 Articles
Cited by 2 Cases
Accessed 236 Times

Taxation of Private Business Firms: Imagining a Future without Subchapter K [article]

Closely Held Business Entity Symposium

Florida Tax Review, Vol. 4, Issue 3 (1999), pp. 249-286

Lokken, Lawrence (Cited 217 times)

DOI: 10.5744/ftr.1999.1032

4 Fla. Tax Rev. 249 (1998-2001)

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

Cited by 32 Articles
Accessed 2 Times

The Sources of Income from International Uses and Dispositions of Intellectual Property [article]

Tax Law Review, Vol. 36, Issue 3 (Spring 1981), pp. 233-340

Lokken, Lawrence (Cited 217 times)

36 Tax L. Rev. 233 (1980-1981)

PathFinder Subjects: Intellectual Property Law; Estates and Trusts; Personal Property; Property--Personal and Real; Sales

Cited by 25 Articles
Accessed 26 Times

Cited by 23 Articles
Accessed 2 Times

As the World of Partnership Taxation Turns [comments]

Symposium: Incremental and Fundamental Tax Reform: Partnership Tax: Commentary

SMU Law Review, Vol. 56, Issue 1 (Winter 2003), pp. 365-376

Lokken, Lawrence (Cited 217 times)

56 S.M.U. L. Rev. 365 (2003)

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

Cited by 20 Articles
Accessed 1 Time

Whatever Happened to Subpart F? U.S. CFC Legislation after the Check-the-Box Regulations [article]

Florida Tax Review, Vol. 7, Issue 3 (2005), pp. 185-214

Lokken, Lawrence (Cited 217 times)

DOI: 10.5744/ftr.2005.1033

7 Fla. Tax Rev. 185 (2005-2006)

HeinOnline's PathFinder

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Applied Sciences
1. Business
  1. Business and the Law
  2. Corporations
    1. Corporations: Foreign
2. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. Law
  1. Business and the Law

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

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

Cited by 18 Articles
Accessed 5 Times

Tax Significance of Payments in Satisfaction of Liabilities Arising under Section 16(b) of the Securities Exchange Act of 1934 [article]

Georgia Law Review, Vol. 4, Issue 2 (Winter 1970), pp. 298-321

Lokken, Lawrence (Cited 217 times)

4 Ga. L. Rev. 298 (1969-1970)

PathFinder Subjects: Securities Law; Income Taxation; Taxation; Taxation--Transnational

Cited by 17 Articles
Cited by 4 Cases
Accessed 1 Time

Partnership Allocations [article]

Tax Law Review, Vol. 41, Issue 3 (Spring 1986), pp. 545-622

Lokken, Lawrence (Cited 217 times)

41 Tax L. Rev. 545 (1985-1986)

PathFinder Subjects: Debts; Taxation--Federal; Taxation; Business and the Law; Limited Partnerships

Cited by 17 Articles
Cited by 1 Case
Accessed 8 Times

The Limited Partnership Tax Shelter: An Investment Vehicle under Attack [article]

University of Florida Law Review, Vol. 29, Issue 1 (1976), pp. 1-49

Sperling, Jeffrey D. (Cited 13 times); Lokken, Lawrence (Cited 217 times)

29 U. Fla. L. Rev. 1 (1976-1977)

PathFinder Subjects: Investment; Deeds; Property--Personal and Real; Foreclosure; Real Estate; Shelters

Cited by 13 Articles

10.

The Effects of Capital Gains and Losses on the Credit for Foreign Income Taxes [article]

University of Florida Law Review, Vol. 30, Issue 1 (1977), pp. 40-93

Lokken, Lawrence (Cited 217 times)

30 U. Fla. L. Rev. 40 (1977-1978)

PathFinder Subjects: Capital Gains; Sales; Credit; Foreign Investment; Investment

Cited by 3 Articles
Cited by 1 Case

11.

Credit vs. Exemption: A Comparative Study of Double Tax Relief in the United States and Japan [article]

Symposium on International Tax Reform in a Reset Economy

Northwestern Journal of International Law & Business, Vol. 30, Issue 3 (Summer 2010), pp. 621-646

Lokken, Lawrence (Cited 217 times); Kitamura, Yoshimi (Cited 3 times)

30 Nw. J. Int'l L. & Bus. 621 (2010)

PathFinder Subjects: Comparative and Foreign Law; Credit; Tax Relief; Taxation; Taxation--Transnational

Cited by 3 Articles
Accessed 9 Times

12.

A Tax Lawyer's Observations on Scary Numbers, Politics, and Irresponsibility: A Commentary on Shaviro's Reckless Disregard [notes]

The State of Federal Income Taxation Symposium: Rates, Progressivity, and Budget Processes

Boston College Law Review, Vol. 45, Issue 5 (September 2004), pp. 1335-1346

Lokken, Lawrence (Cited 217 times)

45 B.C. L. Rev. 1335 (2003-2004)

PathFinder Subjects: Politics (General); Insurance Law; Debts

Cited by 2 Articles
Accessed 1 Time

13.

Does the U.S. Tax System Disadvantage U.S. Multinationals in the World Marketplace [article]

Journal of Taxation of Global Transactions, Vol. 4, Issue 2 (Summer 2004), pp. 43-60

Lokken, Lawrence (Cited 217 times)

4 J. Tax'n Global Transactions 43 (2004-2005)

HeinOnline's PathFinder

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Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects.

Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.

Applied Sciences
1. Business
  1. Business and the Law

Humanities
1. International Relations
  1. Countries, Areas, and Regions
    1. European Union
  2. International Agencies
    1. European Commission
2. Law

Social Sciences
1. Government and Politics
  1. State and Local Government Law

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PathFinder Subjects: Business and the Law; State and Local Government Law; European Commission; International Agencies; European Union; Countries, Areas, and Regions; Arbitration; Dispute Resolution

Cited by 2 Articles
Accessed 4 Times

14.

Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal [article]

Taxes: The Tax Magazine, Vol. 86, Issue 3 (March 2008), pp. 57-256

Lokken, Lawrence (Cited 217 times)

86 Tax Mag. 57 (2008)

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

Cited by 2 Articles
Accessed 12 Times

15.

What is This Thing Called Source [article]

International Tax Journal, Vol. 37, Issue 3 (May-June 2011), pp. 21-53

Lokken, Lawrence (Cited 217 times)

37 Int'l Tax J. 21 (2011)

PathFinder Subjects: Securities Law; Courts; Credit; Treaties; Foreign Affairs

Cited by 2 Articles
Accessed 4 Times

16.

Cited by 1 Article
Accessed 1 Time

17.

When Does the Statute of Limitations Run on Claims for a Refund of Overpayments of Withholding and Estimated Taxes (98-1667) [article]

Tax

Preview of United States Supreme Court Cases, Vol. 1999-2000, Issue 4 (December 20, 1999), pp. 195-198

Lokken, Lawrence (Cited 217 times)

1999-2000 Preview U.S. Sup. Ct. Cas. 195 (December 20, 1999)

PathFinder Subjects: Criminal Law and Procedure; Jurisdiction

Accessed 1 Time

18.

Foreign Base Company Sales and Services Income: An Overreaching Anachronism or an Essential Element of the Controlled Foreign Corporations Regime [article]

Journal of Taxation of Global Transactions , Vol. 3, Issue 1 (Spring 2003), pp. 39-46

Lokken, Lawrence (Cited 217 times)

3 J. Tax'n Global Transactions 39 (2003-2004)

PathFinder Subjects: Business and the Law; Corporations: Foreign; Corporations; Sales

Accessed 1 Time

19.

Split Taxes: Code Sec. 909 as Interpreted by the 2012 Regulations [article]

International Tax Journal, Vol. 38, Issue 6 (November-December 2012), pp. 15-57

Lokken, Lawrence (Cited 217 times)

38 Int'l Tax J. 15 (2012)

PathFinder Subjects: Credit; Foreclosure; Taxation--Transnational; Taxation

20.

Application of Tax on Net Investment Income to Shareholders of CFCs and PFICs [article]

International Tax Journal, Vol. 40, Issue 5 (September-October 2014), pp. 15-26

Lokken, Lawrence (Cited 217 times)

40 Int'l Tax J. 15 (2014)

PathFinder Subjects: Investment; Medicare; Health Insurance

Accessed 2 Times

21.

Spin-Offs by Domestic Corporations of Foreign Corporations [article]

International Tax Journal, Vol. 41, Issue 4 (July-August 2015), pp. 21-28

Lokken, Lawrence (Cited 217 times)

41 Int'l Tax J. 21 (2015)

PathFinder Subjects: Liquidation; Finance (General); Business and the Law; Corporations: Foreign; Corporations

22.

Reorganization of Domestic Corporations into Foreign Corporations: Part I - Issues under Code Sec. 367(a) [article]

International Tax Journal, Vol. 41, Issue 6 (November-December 2015), pp. 11-24

Lokken, Lawrence (Cited 217 times)

41 Int'l Tax J. 11 (2015)

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

23.

QBU Restructurings [article]

International Tax Journal, Vol. 45, Issue 4 (July-August 2019), pp. 23-30

Lokken, Lawrence (Cited 217 times)

45 Int'l Tax J. 23 (2019)

PathFinder Subjects: Business and the Law; Foreign Currency; Money

Accessed 1 Time

24.

Code Sec. 956 and the Deduction for Dividends Received [article]

International Tax Journal, Vol. 45, Issue 5 (September-October 2019), pp. 13-16

Lokken, Lawrence (Cited 217 times)

45 Int'l Tax J. 13 (2019)

HeinOnline's PathFinder

The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder.

Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects.

Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.

Applied Sciences
1. Business
  1. Business Practice and Procedure
    1. Dividends
2. Finance
  1. Credit
  2. Loans

Humanities
1. Law
  1. Courts
    1. Court Rules
  2. Legal Practice and Procedure
    1. Safe Harbor

Social Sciences
1. Government and Politics
  1. Courts
    1. Court Rules

Comments

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PathFinder Subjects: Credit; Court Rules; Courts; Dividends; Business Practice and Procedure; Loans; Safe Harbor; Legal Practice and Procedure

Accessed 2 Times

25.

Transfers by U.S. Persons to Partnerships with Related Foreign Partners [article]

International Tax Journal, Vol. 46, Issue 3 (May-June 2020), pp. 19-51

Lokken, Lawrence (Cited 217 times)

46 Int'l Tax J. 19 (2020)

PathFinder Subjects: Business and the Law; Investment; Real Estate

26.

The Foreign Branch Basket [article]

International Tax Journal, Vol. 46, Issue 6 (November-December 2020), pp. 13-[iv]

Lokken, Lawrence (Cited 217 times)

46 Int'l Tax J. 13 (2020)

PathFinder Subjects: Credit; Taxation--Transnational; Taxation

Accessed 2 Times

27.

Controlled Partnerships under the Code Sec. 385 Regulations [article]

International Tax Journal, Vol. 47, Issue 1 (January-February 2021), pp. 23-67

Lokken, Lawrence (Cited 217 times)

47 Int'l Tax J. 23 (2021)

PathFinder Subjects: Banking and Finance Law; Debts; War

Full Text Not Currently Available in HeinOnline

28.

Apportionment of the Interest Expense of Partnerships and Partners [article]

International Tax Journal, Vol. 48, Issue 1 (January-February 2022), pp. 7-12

Lokken, Lawrence (Cited 217 times)

48 Int'l Tax J. 7 (2022)

Full Text Not Currently Available in HeinOnline

Lokken, Lawrence

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