Alan Feld

Alan L. Feld

Professor of Law

Maurice Poch Faculty Research Scholar

BA magna cum laude, Columbia University
JD cum laude, Harvard University


Biography

A member of the faculty since 1971, Alan Feld has testified before a number of congressional committees on issues surrounding tax laws. Before coming to Boston University, he practiced tax and corporate law at two New York firms: Barrett Knapp Smith & Schapiro and Paul, Weiss, Rifkind, Wharton & Garrison. From 1996 to 2004 he was affiliated with the Washington, D.C. law firm of Burt, Maner, Miller & Staples.

Professor Feld is the co-author of a major corporate tax casebook, Federal Income Taxation of Corporate Transactions and Patrons Despite Themselves: Taxpayers and Arts Policy. In addition, he is the author of Tax Policy and Corporate Concentration. He has been published in the nation’s leading tax law journals and his most recent written works include “Preserving Basis After Redemption” (Tax Notes), “Rendering Unto Caesar or Electioneering for Caesar? Loss of Church Tax Exemption for Participation in Electoral Politics” (Boston College Law Review) and “Congress and the Legislative Web of Trust” (Boston University Law Review). He has written articles on tax issues for Newsweek and The Washington Post, as well.

Over the years, Professor Feld has taught a number of courses at Boston University in the areas of tax law, law and the arts, nonprofit organizations and legislative process. In 2002, he received the School’s Michael Melton Award for Teaching Excellence. In addition to his responsibilities at Boston University, he has served as a Visiting Professor of Law at Harvard University, the University of Michigan and the University of Pennsylvania, and as Professor-in-Residence at the Office of Chief Counsel, Internal Revenue Service. Professor Feld served as co-reporter for the American Law Institute project on Principles of the Law of Nonprofit Organizations from 2000 to 2004 and now serves on the advisers group.

Publications

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  • Alan L. Feld, Theodore S. Sims & Jacob Nielson, Green, or Greed? A Fresh Perspective on the Valuation of Conservation Easements 76 Tax Law Review (2022)
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  • Alan L. Feld, Federal Taxation of State Tax Credits 151 Tax Notes (2016)
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  • Alan L. Feld, Who Are the Beneficiaries of Fisk University's Stieglitz Collection? 91 Boston University Law Review (2011)
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  • Alan L. Feld, Misguided Relief: The Real Property Tax Addition to the Standard Deduction No. 09-42 Boston University School of Law Working Paper (2009)
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  • Alan L. Feld, The Shrunken Power of the Purse 89 Boston University Law Review (2009)
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  • Alan L. Feld, Revisiting Tax Subsidies for Cultural Institutions 32 Journal of Cultural Economics (2008)
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  • Alan L. Feld, Another Approach to Corporate Stock Basis 86 Taxes: The Tax Magazine (2008)
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  • Alan L. Feld, Impersonating a Nonprofit Tax Notes (2006)
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  • Alan L. Feld, Two Tweaks for the Taxation of Social Security Benefits 108 Tax Notes (2005)
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  • Alan L. Feld, Art Fakes and the Statute of Limitations, in Fakebusters II: Scientific Detection of Fakery in Art and Philately (Richard J Weiss and Duane Chartier,2004)
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  • Alan L. Feld, Dividends Reconsidered 101 Tax Notes (2003)
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  • Alan L. Feld, Preserving Basis After Redemption 98 Tax Notes (2003)
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  • Alan L. Feld, Rendering unto Caesar or Electioneering for Caesar--Loss of Church Tax Exemption for Participation in Electoral Politics 42 Boston College Law Review (2001)
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  • Alan L. Feld, Congress and the Legislative Web of Trust 81 Boston University Law Review (2001)
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  • Alan L. Feld, Taxes, Bankruptcy, and Lazarus Problem 88 Tax Notes (2000)
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  • Alan L. Feld, Collapse Section 341 78 Tax Notes (1998)
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  • Alan L. Feld, Fewer Tax Returns 77 Tax Notes (1997)
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  • Alan L. Feld, Legal Differences without Economic Distinctions: Points, Penalties, and the Market for Mortgages 77 Boston University Law Review (1997)
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  • Alan L. Feld, Average Cost Basis and Compliance Complexity 73 Tax Notes (1996)
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  • Alan L. Feld, Living with the Flat Tax 48 National Tax Journal (1995)
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  • Alan L. Feld, Nunn-Domenici And Nonprofits 68 Tax Notes (1995)
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  • Alan L. Feld, What Can the IRS Compel Charities to Say to Donors 67 Tax Notes (1995)
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  • Alan L. Feld, Divorce and Redemption 64 Tax Notes (1994)
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  • Alan L. Feld & William D. Andrews, Federal Income Taxation of Corporate Transactions, 3rd ed. (1994)
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  • Alan L. Feld, A Suggestion for Taxing Social Security Benefits 59 Tax Notes (1993)
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  • Alan L. Feld, The Indivisible Tax Gift 58 Tax Notes (1993)
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  • Alan L. Feld, Cost Basis, Not Carryover Basis, for Corporate Transferees 56 Tax Notes (1992)
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  • Alan L. Feld, When Fungible Portfolio Assets Meet: A Problem of Tax Recognition 44 Tax Lawyer (1991)
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  • Alan L. Feld, Shutting Down the Government 69 Boston University Law Review (1989)
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  • Alan L. Feld, Is FIRPTA (Partially) Obsolete? 35 Tax Notes (1987)
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  • Alan L. Feld, Separation of Political Powers: Boundaries or Balance 21 Georgia Law Review (1986)
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  • Alan L. Feld, Redeployment of Tax Expenditures for Housing 23 Tax Notes (1984)
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  • Alan L. Feld & Michael O'Hare, Indirect Aid to the Arts 471 The ANNALS of the American Academy of Political and Social Science (1984)
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  • Alan L. Feld, Michael O'Hare & J. Mark Davidson Schuster, Patrons Despite Themselves: Taxpayers and Arts Policy (1983)
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  • Alan L. Feld, Fairness in Rate Cuts in the Individual Income Tax 68 Cornell Law Review (1983)
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  • Alan L. Feld, The Tax Benefit of Bliss 62 Boston University Law Review (1982)
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  • Alan L. Feld, Tax Policy and Corporate Concentration (1982)
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  • Alan L. Feld, The Case for an Increase in the Personal Exemption 12 Tax Notes (1981)
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  • Alan L. Feld, $1,000 is Chicken Feed 97 Newsweek (1981)
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  • Alan L. Feld, Appreciation Under the Casualty Loss 59 Taxes: The Tax Magazine (1981)
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  • The Vanishing Exemption
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  • Alan L. Feld, Artists, Art Collectors and Income Tax 60 Boston University Law Review (1980)
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  • Alan L. Feld, Carryover Basis: An Observation, an Irony, and a Proposal 6 Tax Notes (1978)
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  • Alan L. Feld, Abortion to Aging: Problems of Definition in the Medical Expense Tax Deduction 58 Boston University Law Review (1978)
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  • Alan L. Feld, Capital Gains and Losses - Sale or Exchange Requirement (1977)
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  • Alan L. Feld, Divorce, Tax-Style 54 Taxes: The Tax Magazine (1976)
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  • Alan L. Feld, Income in Respect of a Decedent and Section 691 (c): A Modest Proposal 4 Journal of Real Estate Taxation (1976)
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  • Alan L. Feld & Michael O'Hare, Is Museum Speculation in Art Immoral, Illegal and Insufficiently Fattening? 53 Museum News (1975)
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  • Alan L. Feld, Implications of Minority Interest and Stock Restrictions In Valuing Closely-Held Shares 122 University of Pennsylvania Law Review (1974)
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  • Alan L. Feld, Another Word on Child Care 28 Tax Law Review (1973)
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  • Alan L. Feld, Deductibility of Expenses for Child Care and Household Services: New Section 214 27 Tax Law Review (1972)
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  • Alan L. Feld, The Control Test for Limited Partnerships 82 Harvard Law Review (1969)
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Activities & Engagements

No upcoming activities or engagements.