FacultyFaculty/Author Profile

Paul D. Carman

Chapman & Cutler

Chicago, IL, USA


Paul Carman is a partner in the Tax Department of Chapman and Cutler LLP. He has extensive experience in representation of taxpayers in connection with a wide variety of finance and transactional tax issues.  He has represented partnerships in both inbound and out bound international transactions for over 20 years. 

Paul has spoken frequently on variety of tax related issues. He a co-author of PARTNERSHIP TAXATION, the second edition of which was published by LexisNexis in 2008.  His articles include: "The Section 706 Prop. Regs.: A Mechanical Rule with Surprises (and Questions)" 111 Journal of Taxation 33 (July 2009); Co-author, "The Uncertain Certainty of Being a Partner: Partner Classification for Tax Purposes," 109 Journal of Taxation 165 (Sept. 2008); "In Search of Partner's Interest in the Partnership: the Alternative of Substantial Economic Effect," 107 Journal of Taxation 214, October, 2007; Co-author, "Prop. Regs. on Partnership Equity for Services: The Collision of Section 83 and Subchapter K," 103 Journal of Taxation 69 August, 2005; "Foreign Partners, Doing Business, FIRPTA Withholding, and the Section 1446 Proposed Regulations," 31 Real Estate Taxation 62 1st Qtr, 2004.

He is active in the American Bar Association, the International Bar Association and the Chicago Bar Association. Mr. Carman is an adjunct faculty member at the University of Alabama School of Law and a former chair of the Chicago Bar Association's Federal Taxation Committee. He is the editor-in-chief of Real Estate Taxation, a North-American editor of Derivatives & Financial Instruments and a Commentator for Mortgage Foreclosures and Debt Modifications and Leases and Improvements.
Paul D. Carman is associated with the following items:
Treatise Chapters  Treatise Chapters Prop. Regs. on Partnership Equity for Services: The Collision of Section 83 and Subchapter K - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Crescent Holdings: The Once and Future Partner That Was Not - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
First Steps—Proposed Regulations on Series LLCs Provide Clarity - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
The Portfolio Interest Exception in the Partnership Context - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
In Search of Partners’ Interests in the Partnership: The Alternative to Substantial Economic Effect - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
The Uncertain Certainty of Being a Partner: Classification as a Partner for Tax Purposes - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Taxation of Carried Interests - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
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.