Full Name	Yuhas, Michael A.
ORCID ID
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PathFinder Subjects
Taxation (16) Business and the Law (13) Taxation--Transnational (8) Debts (7) Real Estate (7) S Corporations (6) Estates and Trusts (5) Business Practice and Procedure (4) Sales (4) Property--Personal and Real (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)	4
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)	12

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)	0
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)	0
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)	15
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	45,116
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	0.64
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	0.64
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	2.00
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.

Similar Author Names

Like-Kind Exchanges: An Analysis of the New Judicial Doctrine of the Economic Unit [article]

Taxes - The Tax Magazine, Vol. 67, Issue 9 (September 1989), pp. 596-606

Fellows, James A. (Cited 34 times); Yuhas, Michael A. (Cited 16 times)

67 Taxes 596 (1989)

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. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. Law
  1. Legal Practice and Procedure
    1. Appeals
  2. Property--Personal and Real
    1. Real Property

Industries
1. Housing and Real Estate
  1. Real Estate

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

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PathFinder Subjects: Taxation--Transnational; Taxation; Real Property; Property--Personal and Real; Appeals; Legal Practice and Procedure; Real Estate

2.

Debt Discharge Income and S Corporations: An Analysis after the Tax Court Decision in Winn [article]

Taxes - The Tax Magazine, Vol. 76, Issue 2 (February 1998), pp. 46-60

Fellows, James A. (Cited 34 times); Yuhas, Michael A. (Cited 16 times)

76 Taxes 46 (1998)

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 and the Law
2. Finance
  1. Debts
  2. Taxation
    1. S Corporations

Humanities
1. Law
  1. Business and the Law

Industries
1. Housing and Real Estate
  1. Real Estate

Social Sciences
1. Government and Politics
  1. Taxation
    1. S Corporations

✓

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

3.

Like-Kind Exchanges and Related Parties under New Section 1031(f) [article]

Taxes - The Tax Magazine, Vol. 68, Issue 5 (May 1990), pp. 352-361

Fellows, James A. (Cited 34 times); Yuhas, Michael A. (Cited 16 times)

68 Taxes 352 (1990)

PathFinder Subjects: Congress; Legislative Branch; Installment Sales; Sales; Property--Personal and Real

4.

The New Estate Planning Frontier: Increasing Basis [article]

Estates, Trusts & Gifts

Journal of Taxation (West), Vol. 122, Issue 1 (January 2015), pp. 4-23

Yuhas, Michael A. (Cited 16 times); Radom, Carl C. (Cited 2 times)

122 J. Tax'n 4 (2015)

PathFinder Subjects: Estates and Trusts; Tax Relief; Taxation

Full Text Not Currently Available in HeinOnline

5.

Converting to a Limited Liability Company: The Issue of Debt Allocation to the LLC Members [article]

Taxes - The Tax Magazine, Vol. 79, Issue 10 (October 2001), pp. 23-48

Fellows, James A. (Cited 34 times); Yuhas, Michael A. (Cited 16 times)

79 Taxes 23 (2001)

PathFinder Subjects: Debts; Business and the Law

6.

Reasonable Compensation: The Search for a Defining Concept [article]

Taxes - The Tax Magazine, Vol. 75, Issue 2 (February 1997), pp. 114-124

Fellows, James A. (Cited 34 times); Yuhas, Michael A. (Cited 16 times)

75 Taxes 114 (1997)

PathFinder Subjects: Business and the Law; Investment

7.

Taxes - The Tax Magazine, Vol. 73, Issue 10 (October 1995), pp. 539-552

Yuhas, Michael A. (Cited 16 times); Fellows, James A. (Cited 34 times)

73 Taxes 539 (1995)

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

8.

Income Tax Issues on the Death of a Member of a Professional Service LLC [article]

Partnerships, S Corporations, & LLCs

Journal of Taxation (West), Vol. 99, Issue 6 (December 2003), pp. 358-371

Dickerson, Thomas J. (Cited 2 times); Fellows, James A. (Cited 34 times); Yuhas, Michael A. (Cited 16 times)

99 J. Tax'n 358 (2003)

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. Agriculture, Forestry, and Fishing
  1. Agriculture
    1. Livestock
2. Finance

Industries
1. Housing and Real Estate
  1. Real Estate

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

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PathFinder Subjects: Real Estate; Livestock; Agriculture; Sales; Taxation--Transnational; Taxation; Bankruptcy Law; Bankruptcy

Full Text Not Currently Available in HeinOnline

9.

Partnerships Mergers and Divisions [article]

Partnerships, S Corporations & LLCs

Journal of Taxation (West), Vol. 126, Issue 6 (June 2017), pp. 259-278

Harris, Richard (Cited 8 times); Yuhas, Michael A. (Cited 16 times)

126 J. Tax'n 259 (2017)

PathFinder Subjects: Business and the Law; Mergers; Business Practice and Procedure; Banking and Finance Law; Debts

Full Text Not Currently Available in HeinOnline

10.

Tax Basis and Shareholder Guarantees of S Corporation Debt: The Economic Outlay Doctrine Revisited [article]

Taxes - The Tax Magazine, Vol. 78, Issue 11 (November 2000), pp. 17-47

Fellows, James A. (Cited 34 times); Yuhas, Michael A. (Cited 16 times)

78 Taxes 17 (2000)

PathFinder Subjects: Debts; Loans

11.

Stock Redemptions, Attribution Rules and Related Parties: The Tax Maze for Estates and Trusts [article]

Taxes - The Tax Magazine, Vol. 81, Issue 2 (February 2003), pp. 25-36

Yuhas, Michael A. (Cited 16 times); Fellows, James A. (Cited 34 times)

81 Taxes 25 (2003)

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 and the Law
2. Finance
  1. Taxation
    1. S Corporations

Humanities
1. Law
  1. Business and the Law
  2. Estates and Trusts

Social Sciences
1. Family Studies
  1. Marriage and Couples
    1. Divorce
    2. Spouses
2. Government and Politics
  1. Government (General)
  2. Taxation
    1. S Corporations

✓

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PathFinder Subjects: Estates and Trusts; Business and the Law; S Corporations; Taxation; Divorce; Marriage and Couples; Government (General); Spouses

12.

The Home Office and the Tax Home: Where are They in the Virtual World of the Wi-Fi Society [article]

Taxes: The Tax Magazine, Vol. 84, Issue 2 (February 2006), pp. 29-48

Fellows, James A. (Cited 34 times); Yuhas, Michael A. (Cited 16 times)

84 Taxes 29 (2006)

PathFinder Subjects: Employees; Employment; Tax Relief; Taxation; State and Local Government Law

13.

The Gifting of a Partnership Interest: The Income Tax Consequences of Partnership to the Donor [article]

Taxes: The Tax Magazine, Vol. 85, Issue 4 (April 2007), pp. 19-34

Yuhas, Michael A. (Cited 16 times); Fellows, James A. (Cited 34 times)

85 Taxes 19 (2007)

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. Finance
  1. Taxation
    1. Income Taxation
    2. Taxation--Transnational

Humanities
1. Law
  1. Estates and Trusts

Industries
1. Housing and Real Estate
  1. Real Estate
  2. Shelters

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

Does something look off to you? We welcome any and all feedback to strengthen PathFinder's power and accuracy. If you'd like to suggest a change to PathFinder's assessment of this document, please send us a message below.