Miami Law Faculty & Administration

Elliott Manning

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Elliott Manning

Elliott Manning
Professor of Law and Dean's Distinguished Scholar for the Profession
J.D. 1958, Harvard Law School
A.B. 1955, Columbia College

Telephone: 305-284-2961   |   Office: G266
E-mail: emanning@law.miami.edu
Publications   |   SSRN


716-2nd Tax Mgm't Portfolio, Partnerships—Current and Liquidating Distributions; Death or Retirement of a Partner (forthcoming 2009).

Partnership Assumption Of Partnership "Liabilities" - Proposed Regulations, in Tax Planning For Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 75 (2007).

718-2nd Tax Mgm't Portfolio, Partnerships-Disposition of Partnership Interests or Partnership Business; Partnership Termination (2006).

Federal Taxation of Property Transactions, in Lexis-Nexis Graduate Tax Series (forthcoming Fall 2007) (lead co-author four and one-half of nine chapters).

Federal Tax Accounting, in Lexis-nexis Graduate Tax Series (co-author of three of eight chapters, with Michael B. Lang and Steven J. Willis) (2006).

Proposed Regulations Deal with Partnership's Assumption of Partner "Liabilities" (pts. 1&2), 6 Bus. Ent. 36 (Nov./Dec. 2004), 7 Bus. Ent. 20 (Jan./Feb. 2005).

710-2nd Tax Mgm't Portfolio, Partnerships-Conceptual Overview (2005).

Federal Tax Accounting (with Steven J. Willis) (2005).

711 Tax Mgm't Portfolio, Partnerships-Formation and Contributions of Property or Services (2002).

Annual Outline of Business Entity Taxation, in Annual Review Of Federal Income Tax Principles (1986 through- 2004).

Partnership Options Proposed Regulations Provide Nonrecognition for Exercise of Option or Conversion Privilege, but Add Complex Allocation Requirements, 16 J. Tax'n Fin. Inst. 16 (2003).

Beyond the Basic Freeze: Further Uses of Deferred Payment Sales, in 34th Ann. U. Miami Philip E. Heckerling Inst. On Est. Plan. ch. 16 (with Jerome M. Hesch) (2000).

Outline of Business Entity Taxation, in Florida Bar Continuing Legal Education Committee And Tax Section, 18th Annual Review Of Federal Income Taxation 2.1 (with Laurence M. Andress) (2001).

Outline of Business Entity Taxation, in Florida Bar Continuing Legal Education Committee And Tax Section, 17th Annual Review Of Federal Income Taxation 2.1 (with Laurence M. Andress) (2000).

Deferred Payment Sales to Grantor Trusts, GRATs and Net Gifts: Income and Transfer Tax Elements, 24 Tax Mgm't. Est. Gifts & Trusts J. 3 (with Jerome M. Hesch) (1999).

Outline of Business Entity Taxation, in Florida Bar Continuing Legal Education Committee And Tax Section, 16th Annual Review Of Federal Income Taxation 1 (with Laurence M. Andress) (1999).

Outline of Business Entity Taxation, in Florida Bar Continuing Legal Education Committee And Tax Section, 15th Annual Review Of Federal Income Tax Principles 2.2 (with Laurence M. Andress) (1998).

Outline of Business Entity Taxation, in Florida Bar Continuing Legal Education Committee And Tax Section, 14th Annual Review Of Federal Income Tax Principles 2.1 (1997).

Partnership Investment Company Rules for Family Limited Partnerships, 22 Tax Mgm't. Est. Gifts & Tr. J. 200 (with Jerome M. Hesch) (1997).

The 1996 Marginal Federal Tax Rates: The Image and the Reality, 73 Tax Notes 1585 (with Laurence M. Andress) (Dec. 30, 1996).

Outline of Business Entity Taxation, in 1996 Tax Certification Review Course Of The Florida Bar Taxation Section 2.1 (with Laurence M. Andress) (1996).

Choosing The Business Entity (1995).

Corporate Buy-Sell Agreements (1995).

Outline Of Business Entity Taxation, in 1995 Tax Certification Review Course Of The Florida Bar Taxation Section 2.1 (1995).

Sale or Exchange of Business Assets: Economic Performance, Contingent Liabilities and Nonrecourse Liabilities, 11 Tax Mgm't. Real Est. J. 19-26, 35-44, 51-70, 263-82 (with Jerome M. Hesch) (1995).