R. Zebulon Law, Esq.
              A Professional Law Corporation

ARTICLES (in reverse chronological order)

• GRATs and GRUTs (ABA Guide to Retirement Planning, Chapter 9)

• "Legal and Tax Planning Issues for Same-Sex Couples" (California Tax Lawyer)

• "The Rule Against Perpetuities: An Update" (Tax Management Estates, Gifts, and Trusts Journal)

• "Code §110(a): The Fall and Rise of the 'Exclusion' from Gross Income of 'Tenant Allowances'" (Tax Management Real Estate Journal)

• "U.S. Income Taxation of Foreign Trusts: Legislative and Regulatory Update" (Tax Management Estates, Gifts, and Trusts Journal)(co-author).

• "Federal 'Tax Collection' Procedures: Recent Developments and Emerging Trends to Remedy 'Abusive' Tactics Used in the Collection of Income Tax Liabilities (Tax Management Memorandum) (co-author).

• "An Analysis of the Final GST Regulations: Certain Planning Issues Still Remain" (Tax Management Memorandum)

• "IRC §469(c)(7): Will 'Real Estate Professionals' Find Solace in the §1.469-9 Final Regulations?" (Tax Management Memorandum)

• "An Update of Code §108(c): An Analysis of Recent Comments" (presented in New York Tax Management Real Estate Journal).

• "Residence GRITS: Recent Rulings Take a New Look at the Definition of Personal Residence" (Tax Management Memorandum)

• "Computing Foreign Currency Gains and Losses on Branch Transactions" (Journal of Taxation)(co-author).

• "Adjusting the Foreign Tax Credit for an Economic Recession -- A Case for Domestic Source Recapture Under I.R.C. §904(f)"

• "Area Summaries: 1990 Tax Cases of the Federal Circuit" The American University Law Review (volume 40, number 3) (co-author).