Walter D. Schwidetzky (Baltimore) has posted several tax papers on SSRN:
- The New Activity Regulations Under Section 469: Into the Abyss, 9 Va. Tax Rev. 525 (1990)
- Partnership Taxation: Restructuring Partnership Debt — Life is Change, 11 Va. Tax Rev. 523 (1992)
- Is it Time to Give the S Corporation a Proper Burial?, 15 Va. Tax Rev. 591 (1996)
- The Partnership Allocation Rules of Section 704(b): To Be or Not to Be, 17 Va. Tax Rev. 707(1998)
- A Comparison of Corporate Taxation in the United States and Germany: Different Ways Up the Mountain, 28 Ga. J. Int'l & Comp. L. 217 (2000)
- Last-Gasp Estate Planning: The Formation of Family Limited Liability Entities Shortly Before Death, 21 Va. Tax Rev. 1 (2001)
- Options to Acquire Partnership Interests: Can the Tax Law Keep Pace?, 20 J. Tax'n Inv. 99 (2003)
- Proposed Regulations on Noncompensatory Options: A Light at the End of the Tunnel, 21 J. Tax'n Inv. 155 (2004)
- Family Limited Partnerships: The Beat Goes On, 60 Tax Law. 277 (2007)
