Stuart Lazar

Professor

Research Focus: Corporation Taxation, Partnership Taxation, Tax Policy

Links: Curriculum Vitae, SSRN

Contact Information

615 O'Brian Hall, North Campus
Buffalo, NY 14260-1100
Phone: 716-645-2749
Email: slazar@buffalo.edu

Faculty Assistant: Deborah L. Nasisi

Books

MASTERING PARTNERSHIP TAXATION (Carolina Academic Press:   2013)
Catalog Record   Google Preview 

Journal Articles

Business Lobbying as an Informational Public Good: A Proposal to Tie Tax Deductions for Lobbying Expenses to Substantive Lobbying Disclosure (with Michael Halberstam) ELECTION LAW JOURNAL VOL. 13(1) :91-116 (2014)
Catalog Record      Westlaw      Website    

Schooling Congress: The Current Landscape of the Tax Treatment of Higher Education Expenses and a Framework for Reform, MICHIGAN STATE LAW REVIEW vol. 2010 :1047 (2010)
Catalog Record      HeinOnline      Westlaw      Website     

The Subsidization of Higher Education Expenses: Business Deductions and Tax Incentives (Part 2 - Tax Incentives), MERTENS LAW OF FEDERAL INCOME TAXATION: DEVELOPMENTS AND HIGHLIGHTS :16-23 (Feb.  2010)
Catalog Record     

The Subsidization of Higher Education Expenses: Business Deductions and Tax Incentives (Part 1 - Ordinary and Necessary Business Expenses), MERTENS LAW OF FEDERAL INCOME TAXATION: DEVELOPMENTS AND HIGHLIGHTS : 11-29 (Jan.  2010)
Catalog Record     

Madoff Made Off with Their Money and the IRS Responds to Investors, MERTENS LAW OF FEDERAL INCOME TAXATION: DEVELOPMENTS AND HIGHLIGHTS : 1-11 (Apr.  2009)
Catalog Record

To Tax or Not to Tax, That is the Question: The State of Section 104(a)(2) Following Murphy v. Internal Revenue Service, LACHES vol. 4: 9 (2007)

Point & Counterpoint: Should the Home Mortgage Interest Deduction Be Reduced? (with Deborah Geier)  NEWS QUARTERLY vol. 25(2): 10 (2006)
Catalog Record      HeinOnline      SSRN

Cars, Charity, Oprah, Depreciation and the Interest-Free Loan: Recent Developments of Relevance in the Motor City, LACHES : 21 (April  2005)

Lessinger, Peracchi, and the Emperor's New Clothes: Covering a Section 357(c) Deficit with Invisible (or Nonexistent) Property, TAX LAW vol. 58 p. 41 (Fall  2004)
HeinOnline      Westlaw      SSRN

The Definition of Voting Stock and the Computation of Voting Power Under Sections 368(c) and 1504(a): Recent Developments and Tax Lore, VIRGINIA TAX REVIEW vol. 17 p. 103 (Summer  1997)
Catalog Record      HeinOnline      Westlaw

IRS Overhauls Spin-off Ruling Guidelines, TAXES (with Stuart M. Finkelstein) vol. 74: 366 (June  1996)
Catalog Record      HeinOnline

Book Reviews

Corporate Liquidations in White on NEW YORK BUSINESS ENTITIES vol. 1 (LexisNexis: 2013)

The S Corporation Alternative in White on NEW YORK BUSINESS ENTITIES vol. 1 (LexisNexis: 2013) 

Corporate Reorganizations, MERTENS LAW OF FEDERAL INCOME TAXATION (Thompson West: 2009) vol. 11
Catalog Record  

Capital Gains and Losses, MERTENS LAW OF FEDERAL INCOME TAXATION (Thompson West: 2007) vol. 4
Catalog Record