Alphabetical Author Listing

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B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

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R

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U

V

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Y

Z

Russell H. Hall
Towers Perrin, Valhalla, NY
Topic Area: Compensation Planning
Portfolios Written: Portfolio 320-2nd: International Pension Planning

Rick Handel
South Carolina Department of Revenue, Columbia, SC
Topic Area: State
Portfolios Written: Portfolio 2280-1st: South Carolina Corporate Income Tax

R. Arnold Handler
Citigroup Inc., New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 543-1st: The Mark-To-Market Rules of Section 475, Portfolio 594-1st: Acquisition, Financing, Refinancing and Sale or Exchange of Residence; Moving Expenses

Steven P. Hannes
McDermott, Will & Emery, Washington, DC
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 891-1st: Transfer Pricing: Records and Information

Bertrand M. Harding
Law Offices of Bertrand M. Harding, Jr., Alexandria, VA
Topic Area: Foreign
Portfolios Written: Portfolio 914-1st: U.S. Income Taxation of Foreign Students, Teachers, and Researchers

Neil E. Harl
Iowa State University, Ames, IA
Topic Area: US Income, Estates, Gifts and Trusts
Portfolios Written: Portfolio 608-1st: Reporting Farm Income, Portfolio 744-1st: Taxation of Cooperatives, Portfolio 829-2nd: The Family-Owned Business Deduction -- Section 2057

John Harllee Jr.
Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 536-2nd: Interest Expense Deductions, Portfolio 550-1st: At-Risk Rules

Carol A. Harrington
McDermott, Will & Emery, Chicago, IL
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 850-1st: Generation-Skipping Tax

Kenneth L. Harris
Neal, Gerbert & Eisenberg, Chicago, IL
Topic Area: Foreign
Portfolios Written: Portfolio 910-2nd: Partners and Partnerships -- International Tax Aspects

James K. Hasson
Sutherland, Asbill & Brennan, Atlanta, GA
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 878-1st: Partners and Partnerships -- International Tax Aspects

Brent J. Hawkins
Deloitte & Touche LLP, Chicago, IL
Topic Area: State
Portfolios Written: Portfolio 1450-1st: Credits and Incentives: Alabama Through Hawaii, Portfolio 1460-1st: Credits and Incentives: Idaho Through Mississippi, Portfolio 1470-1st: Credits and Incentives: Missouri Through Oklahoma, Portfolio 1480-1st: Credits and Incentives: Oregon Through Wyoming

Sandra Hazan
Salans & Associés SCP, Paris, France
Topic Area: Foreign
Portfolios Written: Portfolio 961-3rd: Business Operations in France

Walter Hellerstein
University of Georgia School of Law, Athens, GA
Topic Area: State
Portfolios Written: Portfolio 1190-1st: State Taxation of Corporate Income From Intangibles, Portfolio 1400-1st: Federal Constitutional Limitations on State Taxation

Ellen A. Hennessey
ASA Fiduciary Counselors Inc., Washington, DC
Topic Area: Compensation Planning
Portfolios Written: Portfolio 365-2nd: ERISA -- Fiduciary Responsibility and Prohibited Transactions

Michael D. Herbert
PricewaterhouseCoopers LLP, San Francisco, CA
Topic Area: State
Portfolios Written: Portfolio 1900-1st: California Personal Income Tax, Portfolio 1930-1st: California Property Taxes

Francisco Hernandez-Ruiz
Reichard & Escalera, San Juan PR
Topic Area: Foreign
Portfolios Written: Portfolio 2650-1st: Business Operations in Puerto Rico, Portfolio 980: Business Operations in Puerto Rico

Diane P. Herndon
Ernst & Young, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 578-2nd: Inventories: General Principles; LIFO Method

Richard M. Hervey
Dechert LLP, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 740: Taxation of Regulated Investment Companies

Barry Herzog
Kramer, Levin, Naftalis & Frankel LLP, New York, NY
Topic Area: US Income, Real Estate
Portfolios Written: Portfolio 561-2nd: Capital Assets, Portfolio 758-2nd: Transfers to Controlled Corporations: In General

Jerome M. Hesch
Greenberg Traurig, Miami, FL
Topic Area: US Income
Portfolios Written: Portfolio 710-1st: Partnerships; Overview, Conceptual Aspects and Formation

James P. Hickey
PricewaterhouseCoopers LLP, Chicago, IL
Topic Area: Foreign
Portfolios Written: Portfolio 934-1st: Foreign Sales Corporations

David A. Hildebrandt
White & Case LLP, Washington, DC
Topic Area: Compensation Planning
Portfolios Written: Portfolio 360-3rd: Partnerships; Overview, Conceptual Aspects and Formation

Bruce I. Hochman
Hochman, Salkin, Rettig, Toscher & Perez, Beverly Hills, CA
Topic Area: US Income
Portfolios Written: Portfolio 636-2nd: Tax Crimes

Leigh A. Hollis
Chambliss, Bahner & Stophel, PC, Chattanooga, TN
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 867-1st: Tax Issues of Educational Organizations

Philip J. Holthouse
Holthouse, Carlin & Van Trigt LLP, Santa Monica, CA
Topic Area: Real Estate
Portfolios Written: Portfolio 593-1st: Real Estate Leases

L. Paul Hood Jr.
Mandeville, LA
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 830-2nd: Valuation: General and Real Estate

Andrew H. Hook
Oast & Hook PC, Portsmouth, VA
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 859: Durable Powers of Attorney

Edward B. Horahan III
Groom Law Group, Washington, DC
Topic Area: Compensation Planning
Portfolios Written: Portfolio 365-2nd: ERISA -- Fiduciary Responsibility and Prohibited Transactions

Richard M. Horwood
Horwood Marcus & Berk, Chicago, IL
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 813-1st: Estate Planning for the Unmarried Adult

Kendall L. Houghton
Sutherland Asbill & Brennan LLP, Washington, DC
Topic Area: State
Portfolios Written: Portfolio 1340-1st: Sales and Use Taxes: Drop Shipment Transactions, Portfolio 1600-1st: Unclaimed Property

Victoria M. Howe-Zenner
PricewaterhouseCoopers LLP, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 572-2nd: Accounting Methods -- Adoption and Changes

Paul S. Hsu
Lee and Li, Attorneys at Law, San Francisco, CA
Topic Area: Foreign
Portfolios Written: Portfolio 958-3rd: Business Operations in the Republic of China (Taiwan)

Helen M. Hubbard
Ernst & Young, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 578-2nd: Inventories: General Principles; LIFO Method

Robert F. Hudson
Baker & McKenzie, Miami, FL
Topic Area: Foreign
Portfolios Written: Portfolio 912-1st: Federal Taxation of Foreign Investment in U.S. Real Estate

David A. Hughes
Horwood Marcus & Berk, Chicago, IL
Topic Area: State
Portfolios Written: Portfolio 1330-1st: Sales and Use Taxes: The Machinery and Equipment Exemption, Portfolio 2100-1st: Illinois Corporation Income Taxes, Portfolio 2110-1st: Illinois Sales and Use Taxes

Professor John Huston
University of Washington, Seattle, WA
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 802-1st: Community Property: General Considerations

Martha L. Hutzelman
Ice Miller Legal & Business Advisers, Washington, DC
Topic Area: Compensation Planning
Portfolios Written: Portfolio 353-3rd: Employee Benefits for Small and Mid-Sized Employers, Portfolio 370-3rd: Qualified Plans -- Taxation of Distributions