Mark Muntean Attorney at Law

Publications Books: 

Taxation of Intangible Assets, Shepards/McGraw-Hill, 1995

Contrib. Author, Selected Tax Issues in Buying and Selling the Small Business, Oregon State Bar, 1995

Tax Guide for Church and Clergy, Tax Institute, 1995

Asset Acquisition, Panel Publishers, 1988

 Periodicals:

• "Becoming One with the Refund: California's LLC Fee Is Ruled Unconstitutional," Vol. 14, No. 10, The M&A Tax Report (May 2006), p. 4.
• "California's Nonconforming Conformity Legislation," Vol. 14, No. 7, The M&A Tax Report(February 2006), p. 4.
• "Preserving the Saints: IRS v. All Saints Church," Christian Examiner (January 2006),
• "Qualified Small Business Stock: Beware State Conformity (Part III)," Vol. 14, No. 6, The M&A Tax Report (January 2006), p. 7.
• "Qualified Small Business Stock: Beware State Conformity (Part II)," Vol. 14, No. 5, The M&A Tax Report (December 2005), p. 7.
• "Qualified Small Business Stock: Beware State Conformity (Part I)," Vol. 14, No. 4, The M&A Tax Report(November 2005), p.1.
• "Book Review: The M&A Process: A Practical Guide for the Business Lawyer," Vol. 14, No. 4, The M&A Tax Report (November 2005), p. 5.
• "Congress' Tax Double Header," Vol. 36, No. 11, The Tax Adviser (November 2005), p. 674. "Repatriating Cash Dividends in a State of Flux," Vol. 14, No. 3, The M&A Tax Report (October 2005), p.1.
• "How to Save an Otherwise Disastrous Tax Situation on Settlement: Use an IRC Section 468B Fund," Vol. 27, No. 5, Civil Litigation Reporter (October 2005), p.176.
• "California Qualified Small-Business Stock: Manna From Heaven?" Vol. 37, No. 185, State Tax Notes (September 26, 2005), p. 939.
• "Book Review: Daniel W. Hindert, Joseph J. Dehner and Patrick J. Hindert's Structured Settlements and Periodic Payment Judgments," Vol. 13, No. 12, The M&A Tax Report(July 2005), p. 5.
• "Handling Claims In and After Deals: Use a Code Section 468B Trust?," Vol. 13, No. 11, The M&A Tax Report(June 2005), p. 4.
• "The Relation-Back Election for Settlement Fund Trusts," Vol. 107, No. 9, Tax Notes(May 30, 2005), p. 1146.
• "Law Journal Press Publication: An Essential Addition to Your Library," Vol. 13, No. 10, The M&A Tax Report (May 2005), p. 8.
• "The Great Escape or, Life Is a Beach," Vol. 13, No. 9, The M&A Tax Report (April 2005), p. 3.
• "Breaking Up Is Hard to Do," Vol. 13, No. 8, The M&A Tax Report(March 2005), p.1 "California Hits Home Run with 1997 Tax Legislation, Vol. 6, No. 4, The M&A Tax Report(1997) "Dana Says: INDOPCO Benefits the Taxpayer," Vol. 6, No. 2, The M&A Tax Report (1997).
• "Covenant Not to Compete or Disguised Stock," Vol. 6, No. 1, The M&A Tax Report (1997) "A. E. Staley Holds Defense Costs Deductible," Vol. 6, No. 1, The M&A Tax Report (1997) "More on the Proposed Section 197 Regulation," Vol. 5, No.11, The M&A Tax Report (July 1997).
• "Proposed Section 197 Regulation," Vol. 5, No. 10, The M&A Tax Report (May 1997).
• "More Class to Final and Temp. Regs. 1060 and 338(b)," Vol. 5, No. 8, The M&A Tax Report(Mar. 1997) "Check the Box Not So Fast," Vol. 5, No. 8, The M&A Tax Report (March 1997).
• "LBO Fees: Still Deductible After All These Years," Vol. 5, No. 3, The M&A Tax Report(Oct. 1996).
• "Tax Court Speaks on Valuing Covenants Not to Compete," Vol. 4, No. 7, The M&A Tax Report (1996).
• "Income From a Covenant Not to Compete is Not Passive Income Under the Regulations," Vol. 4, No. 6, The M&A Tax Report (1996).
• "Supreme Court Denies Review in Ithaca Industries," Vol. 3, No. 1, The M&A Tax Report (1994).
• "Is the IRS' Intangibles Settlement Program Good News," Vol. 2, No. 8, The M&A Tax Report (1994).
• "Acquisitions, Business Transactions Portfolio Series," Edited by Richard W. Hutchins (Panel Publishers Inc., Greenvale, NY 1988).
• "California Property Tax Assessment Appeals Board Procedures and Judicial Review," Vol. 7, No. 39, Journal of State Taxation (Spring 1988).
• "How to Compute Fair Market Value of Acquired Assets," Vol.1, No. 17, Corporate Taxation (Nov/Dec 1988).
• "Overview and Commentary on Section 338 Proposed Temporary Regulations; Sections 1.338-4T and 1.338(h)(10)," Vol. 4, No. 99, Boston University Journal of Tax Law (1986).
• "Contrib. Author: New York State Bar Comment on the Sec. 338 Regulations," Vol. 30, No. 137, Tax Notes (1986).
• "Rebirth of a Tax Credit, an Overview of Code Section 29," Vol. 27, No. 235, S. Texas Law Review(Fall 1985)

Mark Muntean has over 30 Years Experience in the field of nonprofits organizations and the taxation of non profit organizations.

EMAIL:  MM@MUNTEANLAW.COM

 Other Links

California Property Tax Appeals

http://heinonlinebackup.com/hol-cgi-bin/get_pdf.cgi?handle=hein.journals/jrnsttax7&section=5