Brian D. Lepard is Harold W. Conroy Distinguished Professor of Law, where he has taught the basic course on taxation and courses on the international aspects of U.S. income taxation, the corporate tax, tax policy and business planning. He is a leading expert in the fields of tax law, international law, and comparative law.
Before becoming a professor of law he worked for six years as an associate at the Philadelphia law firm of Dechert Price & Rhoads, where he practiced tax law with an emphasis on the international aspects of U.S. income taxation and the taxation of exempt organizations. He also worked for three years as an international human rights law specialist at the United Nations Office of the Baha'i International Community, a non-governmental organization.
Professor Lepard has multidisciplinary scholarly and teaching interests in the fields of tax and business law, including international tax law; international human rights law; humanitarian intervention; international legal theory; comparative law, including comparative religious law; ethics; and world religions. He is the author of seven books and numerous articles relating to these diverse subject areas. Professor Lepard has delivered presentations on international law, human rights, and comparative law at conferences around the world, including in Albania, Australia, Canada, Ecuador, French Polynesia, Iceland, Ireland, Israel, Italy, the Netherlands, South Africa, and the United Kingdom.
J.D., Yale Law School
B.A., Princeton University
Bloomberg Tax Management Portfolios
Section 482 Allocations: Specific Allocation Methods and Rules the Code and Regulations (Portfolio 552)
This Portfolio examines rules regarding allocation methods under §482 and addresses other particular issues, such as correlative allocations, the burden of proof, and penalties.
This Portfolio examines judicial decisions and IRS practice involving the interpretation and application of §482 and its regulations to transactions between U.S. controlled taxpayers.
Bloomberg Tax Portfolio, Section 482 Allocations: General Principles in the Code and Regulations, No. 551, examines the history of §482 and the regulations thereunder, explores the