Heather M. Field

Books

• Fundamentals of Federal Income Taxation: Cases and Materials (Foundation Press 20th ed. 2022) (with Stephen A. Lind & Daniel J. Lathrope). AMAZON

Journal Articles

• Tax Enforcement by the Private Sector, ___ Ind. L.J. ___ (forthcoming 2023).
• How the Pandemic Flipped My Perspective on Flipping the Tax Law Classroom, 19 Pitt. Tax Rev. 267 (2022). FULLTEXT SSRN
• Tax Planning When Tax Laws Might Change, 73 Major Tax Plan. 9-1 (2021). URL
• Taxpayer Choices, Itemized Deductions, and the Relationship Between the Federal & State Tax Systems, 13 Colum. J. Tax L. 1 (2021). FULLTEXT SSRN
• Allocating Tax Transition Risk, 73 Tax L. Rev. 157 (2020). FULLTEXT SSRN
• Tax MACs: A Study of M&A Termination Rights Triggered by Material Adverse Changes in Tax Law, 73 Tax Law. 823 (Summer 2020). FULLTEXT SSRN
• A Tax Professor’s Guide to Formative Assessment, 22 Fla. Tax Rev. 363 (2019). FULLTEXT SSRN
• Tax Lawyers as Tax Insurance, 60 Wm. & Mary L. Rev. 2111 (2019). FULLTEXT SSRN
• A Taxonomy for Tax Loopholes, 55 Hous. L. Rev. 545 (2018). FULLTEXT SSRN
• Complicity by Referral, 31 Geo. J. Legal Ethics 77 (2018). FULLTEXT SSRN
• Offshoring Tax Ethics: The Panama Papers, Seeking Refuge from Tax, & Tax Lawyer Referrals, 62 St. Louis U. L.J. 35 (2018). FULLTEXT SSRN
• Aggressive Tax Planning & the Ethical Tax Lawyer, 32 Va. Tax Rev. 261 (2017). FULLTEXT SSRN
• Fostering Ethical Professional Identity in Tax: Using the Traditional Tax Classroom, 8 Colum. J. Tax L. 215 (2017). FULLTEXT SSRN
• Tax Opinions & Probability Theory: Lessons from Donald Trump, 156 Tax Notes 61 (July 3, 2017). FULLTEXT
• Is an Explicit Tax Election the Solution to the Debt / Equity Classification Problem for Partnerships?, 93 Taxes 115 (March 2015). FULLTEXT
• The Real Problem with Carried Intersts, 65 Hastings L.J. 405 (2014). FULLTEXT
• Binding Choices: Tax Elections & Federal/State Conformity, 32 Va. Tax Rev. 527 (2013). SSRN
• Throwing the Red Flag: Challenging the NFL's Lessons for American Business, 38 J. Corp. L. 381 (2013). SSRN
• Experiential Learning in a Lecture Class: Exposing Students to the Skill of Giving Useful Tax Advice, 9 Pitt. Tax Rev. 43 (2012). FULLTEXT SSRN
• Giving Useful Tax Planning Advice, 134 Tax Notes 1299 (Mar. 5, 2012). SSRN
• The Return-Reducing Ripple Effects of the "Carried Interest" Tax Proposals, 13 Fla. Tax Rev. 1 (2012). FULLTEXT SSRN
• Tax Elections & Private Bargaining, 31 Va. Tax Rev. 1 (2011). FULLTEXT SSRN
• Choosing Tax: Explicit Elections as an Element of Design in the Federal Income Tax System, 47 Harv. J. on Legis. 21 (2010). FULLTEXT SSRN
• Taxpayer Choice in Legal Transitions, 29 Va. Tax Rev. 505 (2010). FULLTEXT SSRN
• Checking In on "Check-the-Box", 42 Loy. L.A. L. Rev. 451 (2009). FULLTEXT SSRN
• Fiction, Form, and Substance in Subchapter K: Taxing Partnership Mergers, Divisions, and Incorporations, 44 San Diego L. Rev. 259 (2007). FULLTEXT SSRN
• Increasing Access to Emergency Contraceptive Pills Through State Law Enabled Dependent Pharmacist Prescribers, 11 UCLA Women's L.J. 141 (2000). FULLTEXT

Chapters In Books

• Tax Aspects of Corporate Mergers and Acquisitions, in Research Handbook on Corporate Taxation 83 (Reuven Avi-Yonah ed. 2023). URL

Newspaper & Magazine Articles

• An Introduction to Tax Careers for J.D.s, 38 ABA Tax Times, June, 2019, at 30. SSRN