FacultyFaculty/Author Profile
Jasper L. Cummings, Jr.

Jasper L. Cummings, Jr.

Alston & Bird LLP

Raleigh, NC, USA


Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C.  He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation.  His books include The American Jobs Creation Act of 2004 (with Robert Hanson), The Supreme Court’s Federal Tax Jurisprudence published by the American Bar Association in 2010, second edition published in 2016, and The Supreme Court, Federal Taxation and the Constitution, published by the American Bar Association in 2013. In addition, he regularly authors a column in Tax Notes ("What Were They Thinking?").

Jack is a graduate of Duke University, summa cum laude, Yale Law School, and the Graduate Tax Program of NYU Law School, where he served as an Acting Assistant Professor.

He has also successfully argued a state tax case in the Supreme Court of the United States, Fulton Corp. v. Justus, 516 U.S. 325 (1996).

Jasper L. Cummings, Jr. is associated with the following items:
CHB Chapters  CHB Chapters The Corporation as Partner: Tax Reasons and Tax Effects - Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2017, Wednesday, October 18, 2017
Treatise Chapters  Treatise Chapters Final Regulations on Qualified Stock Dispositions - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Double Deductions: Duquesne and Thrifty Oil - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Corporate E&P and Section 356 - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Hot Stock - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
The Corporation as Partner Tax Reasons and Tax Effects - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
The Substance of Dividends Received Deductions - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
E&P Allocation and Reorganizations? - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Using Intercompany Debts as Assets - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Spin-Off Auditing, Opinions, and Rulings - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Restricting Stock in Reorganizations - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Circular Cash Flows and the Federal Income Tax - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
E&P Spin-Offs—Part 2 - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Another Kimbell-Diamond Article! - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Assumed Liability Deductions - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
9100 Relief - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Paying for Assumption - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Interesting Partnership Transactions of 2012 (PowerPoint slides) - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Assumed Liability Deductions - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
The Corporation as Partner Tax Reasons and Tax Effects - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Share
Email

  • FOLLOW PLI:
  • twitter
  • LinkedIn
  • YouTube
  • RSS

All Contents Copyright © 1996-2018 Practising Law Institute. Continuing Legal Education since 1933.

© 2018 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.