FacultyFaculty/Author Profile
Jonathan G. Blattmachr

Jonathan G. Blattmachr

Milbank Tweed Hadley & McCloy LLP

New York, NY, USA


Jonathan G. Blattmachr is a member of the bars of Alaska, California, and New York. He is a partner in the law firm of Milbank, Tweed, Hadley & McCloy, LLP, a former lecturer-in-law at the Columbia University School of Law, and a former adjunct professor of law of the New York University Law School. He is a former chairperson of the Trusts & Estates Law Section of the New York State Bar Association and of committees of the Real Property, Probate and Trust Law Section of the American Bar Association. He is the author of the book Wealth Preservation and Protection for Owners of Closely Held Businesses (and Others) (1993, 1999), coauthor of the book Carryover Basis Under the 1976 Tax Reform Act (1977), and former editor of The Chase Review, and has written for professional journals. Mr. Blattmachr is a fellow of the American College of Trust and Estate Counsel and a member of other professional organizations.
Jonathan G. Blattmachr is associated with the following items:
Treatise  Treatise Circular 230 Deskbook
Blattmachr on Income Taxation of Estates and Trusts - Income Taxation of Estates and Trusts (14th Edition)
Treatise Chapters  Treatise Chapters IRS Form 2848 - Circular 230 Deskbook , Tuesday, July 25, 2006
IRS Form 8886 - Circular 230 Deskbook , Tuesday, July 25, 2006
[Reserved.] - Circular 230 Deskbook , Tuesday, July 25, 2006
General Disclaimer About Circular 230 for Use in General Memorandum About Tax Law Matters - Circular 230 Deskbook , Tuesday, July 25, 2006
Deference: When the Court Must Yield to the Government’s Interpretation - Circular 230 Deskbook , Tuesday, July 25, 2006
Sample Disclaimers - Circular 230 Deskbook , Tuesday, July 25, 2006
Index to Circular 230 Deskbook - Circular 230 Deskbook , Tuesday, July 25, 2006
Checklist for Covered Opinions - Circular 230 Deskbook , Tuesday, July 25, 2006
Selected Penalties - Circular 230 Deskbook , Tuesday, July 25, 2006
Sample Framework of a Circular 230 Covered Opinion - Circular 230 Deskbook , Tuesday, July 25, 2006
Bibliography - Circular 230 Deskbook , Tuesday, July 25, 2006
Analysis of Certain Court-Made or Judicial Tax Doctrines - Circular 230 Deskbook , Tuesday, July 25, 2006
Proposed Regulations for Practitioners Rendering Municipal Bond Opinions - Circular 230 Deskbook , Tuesday, July 25, 2006
Reporting and List Maintenance Requirements - Circular 230 Deskbook , Tuesday, July 25, 2006
Sample Memorandum of Written Advice Not Constituting a Covered Opinion - Circular 230 Deskbook , Tuesday, July 25, 2006
Table of Authorities - Circular 230 Deskbook , Tuesday, July 25, 2006
AICPA Bylaws: Section 730 - Circular 230 Deskbook , Tuesday, July 25, 2006
Circular 230 Decision Tree - Circular 230 Deskbook , Tuesday, July 25, 2006
Summary Order: Long-Term Capital Holdings, LP v. United States - Circular 230 Deskbook , Tuesday, July 25, 2006
IRS Schedule M-3 (Form 1120) - Circular 230 Deskbook , Tuesday, July 25, 2006
Notice 2009-59 - Circular 230 Deskbook , Tuesday, July 25, 2006
Circular 230 - Circular 230 Deskbook , Tuesday, July 25, 2006
Chart: Reportable Transactions - Circular 230 Deskbook , Tuesday, July 25, 2006
18 U.S.C. § 207 - Circular 230 Deskbook , Tuesday, July 25, 2006
Circular 230 (1921 Version) - Circular 230 Deskbook , Tuesday, July 25, 2006
IRS Form 706 - Circular 230 Deskbook , Tuesday, July 25, 2006
Notice 2009-55 - Circular 230 Deskbook , Tuesday, July 25, 2006
Circular 230 Flowchart - Circular 230 Deskbook , Tuesday, July 25, 2006
Circular 230 Addendum (July 2002) - Circular 230 Deskbook , Tuesday, July 25, 2006
KPMG Indictment - Circular 230 Deskbook , Tuesday, July 25, 2006
Director, Office of Professional Responsibility v. Sykes, Complaint 2006-1 (January 2009, Administrative Law Judge Richard A. Scully) - Circular 230 Deskbook , Tuesday, July 25, 2006
Chart for Compliance with Circular 230 § 10.35 for “Covered Opinions” - Circular 230 Deskbook , Tuesday, July 25, 2006
Circular No. 230 - Circular 230 Deskbook , Tuesday, July 25, 2006
Preparer Penalties Under IRC § 6694 - Circular 230 Deskbook , Tuesday, July 25, 2006
Appendices - Circular 230 Deskbook , Tuesday, July 25, 2006
Practitioner Penalties Under Circular 230 § 10.34 - Circular 230 Deskbook , Tuesday, July 25, 2006
Circular 230 Deskbook Table of Contents - Circular 230 Deskbook , Tuesday, July 25, 2006
IRS Notices 2007-54, 2008-11, 2008-12, 2008-13, 2008-14, 2010-33 - Circular 230 Deskbook , Tuesday, July 25, 2006
Foreword - Circular 230 Deskbook , Tuesday, July 25, 2006
IRS Forms 8275 and 8275R - Circular 230 Deskbook , Tuesday, July 25, 2006
IRS Form 8921 - Circular 230 Deskbook , Tuesday, July 25, 2006
Application for Enrollment to Practice Before the Internal Revenue Service - Circular 230 Deskbook , Tuesday, July 25, 2006
Selected Internal Revenue Code Sections and Treasury Regulations Regarding Penalties - Circular 230 Deskbook , Tuesday, July 25, 2006
Preface to the Fifteenth Edition - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Types of Trusts - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Decendent's Final Return and Income in Respect of a Decedent - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Ordinary Trusts; Estates in the Process of Administration - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Grantor Trusts - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Foreign Trusts - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Special Trusts - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Trusts As S Corporation Shareholders - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Certain Income Tax Effects of Using Revocable Trusts - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
The Audit Program of the Internal Revenue Service of Fiduciary Income Tax Returns - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Appendix A: Internal Revenue Code Sections 641-691 - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Appendix B: Subchapter J Treasury Regulations - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Appendix C: Subchapter J Proposed Regulations - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Appendix D: Treas. Reg. Section 1.1361-1 on S Corporations - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Index to Blattmachr on Income Taxation of Estates and Trusts - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
Table of Authorities - Blattmachr on Income Taxation of Estates and Trusts , Thursday, December 13, 2007
CHB Chapters  CHB Chapters Business Reorganization Financing: Use of Cash Collateral and Debtor-in-Possession Financing (January, 2013) - Bankruptcy & Reorganizations 2013: Current Developments , Monday, April 29, 2013
Preference Litigation (January, 2013) - Bankruptcy & Reorganizations 2013: Current Developments , Monday, April 29, 2013
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