Professor
Research Focus: Corporation Taxation, Partnership Taxation, Tax Policy
Links: Curriculum Vitae, SSRN
615 O'Brian Hall, North Campus
Buffalo, NY 14260-1100
716-645-2749
slazar@buffalo.edu
MASTERING PARTNERSHIP TAXATION (Carolina Academic Press, 2d ed. : 2023)
MASTERING PARTNERSHIP TAXATION (Carolina Academic Press: 2013)
Business Lobbying as an Informational Public Good: A Proposal to Tie Tax Deductions for Lobbying Expenses to Substantive Lobbying Disclosure (with Michael Halberstam) 13 ELECTION LAW JOURNAL 1 (2014)
Schooling Congress: The Current Landscape of the Tax Treatment of Higher Education Expenses and a Framework for Reform, 2010 MICHIGAN STATE LAW REVIEW 1047 (2010)
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 (2010)
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 (2010)
Madoff Made Off with Their Money and the IRS Responds to Investors, MERTENS LAW OF FEDERAL INCOME TAXATION: DEVELOPMENTS AND HIGHLIGHTS : 1-11 (2009)
To Tax or Not to Tax, That is the Question: The State of Section 104(a)(2) Following Murphy v. Internal Revenue Service, 4 LACHES 9 (2007)
Point & Counterpoint: Should the Home Mortgage Interest Deduction Be Reduced? (with Deborah Geier) 25 NEWS QUARTERLY 2 (2006)
Cars, Charity, Oprah, Depreciation and the Interest-Free Loan: Recent Developments of Relevance in the Motor City, 21 LACHES (2005)
Lessinger, Peracchi, and the Emperor's New Clothes: Covering a Section 357(c) Deficit with Invisible (or Nonexistent) Property, 58 TAX LAW (2004)
The Definition of Voting Stock and the Computation of Voting Power Under Sections 368(c) and 1504(a): Recent Developments and Tax Lore, 17 VIRGINIA TAX REVIEW (1997)
IRS Overhauls Spin-off Ruling Guidelines, 74 TAXES (with Stuart M. Finkelstein) (1996)
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
Capital Gains and Losses, MERTENS LAW OF FEDERAL INCOME TAXATION (Thompson West: 2007) vol. 4
