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Jasper L. Cummings, Jr.

Jasper L. Cummings, Jr.

Alston & Bird LLP

Durham, 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:
Treatise Chapters  Treatise Chapters Circular Cash Flows and the Federal Income Tax - The Corporate Tax Practice Series, Wednesday, February 08, 2017
E&P Spin-Offs—Part 2 - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Final Regulations on Qualified Stock Dispositions - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Corporate E&P and Section 356 - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Another Kimbell-Diamond Article! - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Hot Stock - The Corporate Tax Practice Series, Wednesday, February 08, 2017
The Corporation as Partner Tax Reasons and Tax Effects - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Assumed Liability Deductions - The Corporate Tax Practice Series, Wednesday, February 08, 2017
9100 Relief - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Spin-Off Auditing, Opinions, and Rulings - The Corporate Tax Practice Series, Wednesday, February 08, 2017
E&P Allocation and Reorganizations? - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Using Intercompany Debts as Assets - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Double Deductions: Duquesne and Thrifty Oil - The Corporate Tax Practice Series, Wednesday, February 08, 2017
The Substance of Dividends Received Deductions - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Restricting Stock in Reorganizations - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Interesting Partnership Transactions of 2012 (PowerPoint slides) - The Partnership Tax Practice Series, Tuesday, August 01, 2017
The Corporation as Partner Tax Reasons and Tax Effects - The Partnership Tax Practice Series, Tuesday, August 01, 2017
Paying for Assumption - The Partnership Tax Practice Series, Tuesday, August 01, 2017
Assumed Liability Deductions - The Partnership Tax Practice Series, Tuesday, August 01, 2017
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
Web Segment  Web Segment Exploring the Limits of the Evolving Economic Substance and Business Purpose Doctrines and Related Ethics Issues - Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2017, Friday, October 27, 2017
MP3 Audio  MP3 Audio Exploring the Limits of the Evolving Economic Substance and Business Purpose Doctrines and Related Ethics Issues - Exploring the Limits of the Evolving Economic Substance and Business Purpose Doctrines and Related Ethics Issues, Friday, October 27, 2017
Transcripts  Transcripts Exploring the Limits of the Evolving Economic Substance and Business Purpose Doctrines and Related Ethics Issues - Exploring the Limits of the Evolving Economic Substance and Business Purpose Doctrines and Related Ethics Issues, Friday, October 27, 2017
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Exploring the Limits of the Evolving Economic Substance and Business Purpose Doctrines and Related Ethics Issues - Exploring the Limits of the Evolving Economic Substance and Business Purpose Doctrines and Related Ethics Issues, Friday, October 27, 2017
On-Demand Web Programs  On-Demand Web Programs Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2017, Wednesday, November 01, 2017, New York, NY
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