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Daniel Lathrope

E.L. Wiegand Distinguished Professor in Tax

Professor Daniel Lathrope's teaching and research focus is taxation. He is the co-author of several casebooks on individual, corporate, and partnership taxation, including Fundamentals of Federal Income Taxation, Fundamentals of Corporate Taxation, and Fundamentals of Partnership Taxation. He is the author of The Alternative Minimum Tax--Compliance and Planning with Analysis, a treatise on the alternative minimum tax, and a book on comparative income taxation titled Global Issues in Income Taxation. He has taught in the graduate tax programs at New York University and the University of Florida. He has also taught at UC Hastings, UC Berkeley, Pacific McGeorge, and Leiden University in the Netherlands.

  • BSBA, University of Denver
  • JD, Northwestern University
  • LLM, New York University
Prior Experience
  • Academic Dean, UC Hastings College of the Law
  • Professor, UC Hastings College of the Law
  • Director of Graduate Tax Program, University of Florida College of Law
  • Visiting Professor, Leiden University Law School, Netherlands
  • Associate, Evans, Kitchel & Jenckes
  • Life Member, American Law Institute (2011)
  • Fundamentals of Federal Income Taxation (New York: Foundation Press, 17 Edition 2013). (Co-authored with Stephen A. Lind)
  • Selected Federal Taxation Statues and Regulations (West, 2013-2015 Editions).
  • Black Letter on Corporate and Partnership Taxation (Thomson/West, Seventh Edition 2012). (Co-authored with Stephen Schwarz.)
  • Fundamentals of Partnernship Taxation (New York: Foundation Press, First-Ninth Editions 1985-2012). (Co-authored with Stephen Schwarz.)
  • Fundamentals of Business Enterprise Taxation (New York: Foundation Press, Fifth Edition 2012). (Co-authored with Stephen Schwarz.)
  • Fundamentals of Corporate Taxation (New York: Foundation Press, Eighth Edition 2012). (Co-authored with Stephen Schwarz.)
  • Federal Income Taxation of Individuals in a Nutshell (West, Eighth Edition 2012). (Co-authored with John K. McNulty.)
  • Fundamentals of Federal Income Taxation (New York: Foundation Press, 15th Edition 2009,16th Edition 2011, 17th Edition 2013). (Co-authored with James J. Freeland, Stephen A. Lind, and Richard B. Stephens.)
  • Selected Sections on United States International Taxation (New York City and St. Paul, Minn.: Foundation Press/West, 2012–2014 Editions).
  • Alternative Minimum Tax: Compliance and Planning with Analysis (Boston: Warren, Gorham and Lamont/RIA, 1994). (Supps. 2012-2014)
  • Selected Federal Taxation Statutes and Regulations (West, 2008–2013 Editions, 2012).
Law Review and Journal Articles
  • "Reduce the Impact of the Alternative Minimum Tax," 64 Practical Tax Strategies  196 (2000). (The article was also published in Tax Ideas 116 (2000)
  • "Federal Tax Policy, Tax Subsidies, and the Financing of Professional Sports Facilities," 38 South Texas Law Review 1147 (1997). SSRN
  • "Recent Tax Developments in the Taxation of Corporations and Shareholders," 47 Tulane Law School Annual Institute on Federal Taxation Proceedings (Chapter 2) (1997–1998).
  • "An Introduction to Subchapter S of the United States Internal Revenue Code," 19 Fiskaal 90 (1992).
  • "The United States Corporate Alternative Minimum Tax," 6 Forfaitair 107 (1992).
  • "State Defined Marital Status: Its Future as an Operative Tax Factor," 17 UC Davis Law Review 257 (1983). SSRN
Book Contributions
    Opinion Pieces and Blog Posts
      Other Publications
      • Supplement, The Alternative Minimum Tax-Compliance and Planning with Analysis (RIA, forthcoming). (Originally published in 2009.)
      • Book review of Cracking the Code: Making Sense of the Corporate Alternative Minimum Tax (1997) by Andrew Lyon, reviewed in 65 Southern Economic Journal 359 (1998)..
      • Book review of Taxation of Foreign Investment in the People's Republic of China (1989) by A.J. Easson and Li Jinyan, reviewed in 13 Hastings International and Comparative Law Review 367 (1990).
        Court Citation of Research
          • Presenter, "Alternatives to the Alternative Minimum Tax," San Francisco Tax Club, (September 2007).
          • Moderator, "The Future of the AMT: Repeal, Reform or Replacement of the Individual Income Tax?" ABA Section of Taxation Meeting, San Francisco (September 2005).
          • Presenter, "U.S. international taxation," University of the Pacific, McGeorge School of Law, Summer Institute in China, Kenneth Wang School of Law of Soochow University, Suzhou, China (July 2004).
          • Presenter, recent developments in the taxation of corporations and shareholders, 47th Tulane Tax Institute, New Orleans, La. (October 2007).
          • Presenter, tax-exempt financing of professional sports facilities, South Texas College of Law "Sports Law as a Reflection of Society’s Laws and Values," Houston, Texas (February 1997).
          • Presenter, recent tax developments, UC Hastings College of the Law Continuing Legal Education Program, San Francisco (April 1994).
          • Presenter, 1992 tax developments UC Hastings College of the Law Continuing Legal Education Program, San Francisco (January 1993).
          • Presenter, foreign tax credit and controlled foreign corporations to Amsterdam tax attorneys, Amsterdam, Netherlands (May 1992).
          • Presenter, U.S. taxation of business enterprises to Pecunia Non Olet (Leiden University tax students organization), Leiden, Netherlands (April 1992).
          • Moderator, UC Hastings College of the Law Conference on Globalization of Securities Markets, Nihon University, Tokyo, Japan (September 1990).
          Testimony and Hearings
            Written Testimony and Commentary
            • Professor Lathrope reviewed a proposal on modernizing and rationalizing the depreciation system that was authored by the Tax Policy, Practice, and Legislation Committee of the California Bar Association Taxation Section (March 2010).
            Advisor or Consultant
                Symposia Organization
                  Professional Membership
                  • Member, Executive Committee, Section of Taxation, American Association of Law Schools (1991–97).
                  • Chair, Executive Committee, Section of Taxation, American Association of Law Schools (1995–96).
                  • Member, American Bar Association and American Association of Law Schools Accreditation Site Evaluation Teams.
                  • President, Board of Directors, Contra Costa Food Bank (1992–93).
                  • Vice President, Board of Directors, Contra Costa Food Bank (1990–93).
                  • Member, Board of Directors, Contra Costa Food Bank (1989–95).
                  • Member, American Law Institute (since 1986).
                  • Member, Subcommittee on Legislation and Regulations of the Committee on Partnerships, A.B.A. Section of Taxation (1984–88).
                  • Member, State Bar of California (since 1978).
                  • Member, State Bar of Arizona (since 1977).
                    Other Service
                    • Exam Writer and Grader, California Board of Legal Specialization (1995).