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He was Roger J. Traynor
Professor of Law for the last decade of his career from 1991 to 2002 and was a professor emeritus at the law school. He was for over 30 years and continued to be even after his academic retirement a noted researcher in the area of structural reform of U.S. tax law.
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His work is of particular importance in the area of proposals for U.S. federal "Integration" of corporate and individual taxation. "Integration" of corporate and individual income taxes refers to any plan under which corporate income is only taxed once.
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For context for articles and motives for the U.S. national "Integration" debate and its implications in multinational business, New
Zealand integrated its corporate and individual tax in the mid-1980s.
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195:"Why Subchapter S (Partnership Tax Treatment for Closely-Held Electing Corporations) Should Be Retained Even If Integration By Some Other Method Is Enacted In The United States", 2
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for 38 years from 1964 to 2002 and who as a legal educator and scholar, was influential in shaping U.S. tax law policy debate during the later quarter of the 20th century.
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McNulty has published 26 times in scholarly journals. His articles have been translated into several foreign languages, including Korean, Japanese and German.
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from 1959 to 1960. McNulty has been a member of the State of Ohio bar since 1961 and of the bar of the United States
Supreme Court since 1964.
337:"Colloquium on Corporate Integration: Commentary Preserving the Virtues of Sub Chapter S in an Integrated World", 47 Tax L. Rev. 681 (1992)
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http://www.barnesandnoble.com/w/mcnulty-and-mccouchs-federal-estate-and-gift-taxation-in-a-nutshell-7th-john-k-mcnulty/1103285196
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John K. McNulty, Dedicated to
Friedrich Kessler Upon His Eightieth Birthday, August 25, 1981, Yale L. Rep., Winter 1981–82, at 13
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202:"Corporate Income Tax Reform In The United States: Proposals For Integration Of The Corporate and Individual Income Taxes", 12
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John K. McNulty, A Student’s
Tribute to Fritz Kessler, 104 Yale L. J. 2133 (1995)
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List of law clerks of the
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404:"Corporate Tax Integration: A View From the Treasury Department"
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Law clerks of the
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Federal Income
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214:McNulty has also written 7 textbooks on tax law.
24:University of California, Berkeley, School of Law
239:Federal Income Taxation of Business Enterprises
318:List of Guggenheim Fellowships awarded in 1976
444:"John K. McNulty - UC Berkeley School of Law"
378:"John K. McNulty - UC Berkeley School of Law"
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234:(with Westin & Beck), published in 1992.
197:Tilburg Foreign Law Review (The Netherlands)
163:"Integrating the Corporate Income Tax?", 31
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232:Federal Income Taxation of S Corporations
124:Learn how and when to remove this message
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230:(with McCouch), published in 2003, and
208:Berkeley Journal of International Law
204:International Tax and Business Lawyer
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408:The Journal of Economic Perspectives
402:Hubbard, R. Glenn (1 January 1993).
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237:sole author of the law school text
159:Notable among these articles are:
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228:Federal Estate and Gift Taxation
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190:Tilburg Foreign Law Review
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284:, McNulty studied under
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302:Taxation in New Zealand
220:Hastings College of Law
250:McNulty received his
165:M.J. Comparative Law
136:McNulty was born in
58:improve this article
421:10.1257/jep.7.1.115
363:2013-05-13 at the
352:2013-04-02 at the
260:Swarthmore College
347:Integration Paper
286:Friedrich Kessler
272:Order of the Coif
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