MICHAEL SCHINNER PUBLICATIONS

“Series LLCs,” Forming and Operating California Limited Liability Companies (CEB 3rd Ed.) Chapter 15 (2017) (updated annually).


*“Multistate Series LLC Practice,” 28 California Business Law Reporter (CEB) 117 (March 2007).


*”The GALICSY and Beyond – A Proposed Transgenerational Solution for TICs and 1031s,” 22 BNA Real Estate Journal 259 (Nov. 2006).


“Delaware Series LLCs,” Forming and Operating California Limited Liability Companies (CEB) Chapter 14A (2004).


“The Delaware Series LLC Advantage,” 26 California Business Law Practitioner (CEB) 101 (Fall 2001).


“Drafting an Operating Agreement for a Single-Member Limited Liability Company,” 25 California Business Law Practitioner (CEB) 97
(Fall 2000).


*“Single Member LLCs Come to California,” 9 California Tax Lawyer 36 (Winter 2000).


*”Proposed Regulations for Qualified Subchapter S Subsidiaries–Almost Perfect,” 89 Journal of Taxation 220 (Oct. 1998).


“IRS Rulings Expand Opportunities for Using Single-Member LLCs in 1031 Exchanges,” 88 Journal of Taxation 286 (1998).


*”Structuring Your New Business: The LLC Option,” Brewpub (Jan. 1998).


*”Start-Up or Succession, Choosing the Right Entity,” 18 Practical Winery & Vineyard 25 (Nov/Dec 1997).


*”Final Section 1361 Regulations Clarify Definition of S Corporation,” 84 Journal of Taxation 44 (1996).


*”Are Commercial Rents Passive Investment Income for Subchapter S Purposes,” 6 Journal of S Corporation Taxation 168 (1994).


“United States Supreme Court Narrows the Home Office Deduction,” 3 California Tax Lawyer 10 (Spring 1993). 


*”Determining Residency for Federal Income Tax Purposes,” 47 Bulletin for International Fiscal Documentation 84 (Feb. 1993).


*”Funding of Private Foundations Through Charitable Lead Trusts Given New Impetus by Tax Court,” 76 Journal of Taxation 214 (1992).


“Touchdown and Taxes: Are Athletic Scholarships Merely Disguised Compensation?” 8 American Journal of Tax Policy 127 (1989).


“Establishing a Collegiate Trademark Licensing Program: To What Extent Does an Institution Have an Exclusive Right to Its Name,” 15 Journal of College and University Law 405 (1989).


“Examining the Integrity of a Notice-Filing System: Are Financing Statements Filed Solely Under a Debtor’s Trade Name Sufficient to Perfect a Security Interest Under Section 9-402?” 15 Commercial Law Journal 175 (1989).


“Dissenting Shareholders’ Statutory Right to Fair Cash Value: Armstrong v. Marathon Oil Co.,” 22 Akron Law Review 261 (1989).


“Collegiate Licensing: Plans and Pitfalls,” Trademark World (Aug. 1988).


“Trademark Licensing,” Licensing Reporter (May 1988).


*denotes articles that were co-authored