Carla Neeley Freitag, attorney and author, offers tax research and writing services to other attorneys. She specializes in federal taxation, particularly in the areas of income taxation, estate planning, exempt organizations, and tax whistleblowing. She is admitted to practice in Florida, Texas and Georgia and is a member of the American Bar Association.
Education:
LL.M., Taxation, University of Miami School of Law (1988)
J.D., University of Florida College of Law (1976) with high honors
B.A., Duke University (1974) magna cum laude
Tax Management Portfolios™
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Taxation of Cooperatives and Their Patrons (Portfolio 744)
The Portfolio, Taxation of Cooperatives and Their Patrons, analyzes the federal income tax treatment of cooperatives and patrons.
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Unrelated Business Income Tax (Portfolio 462)
This Portfolio describes and analyzes basic principles of §§511 through 513 pertaining to the tax on unrelated business taxable income of charities and other exempt organizations.
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Net Operating Losses — Concepts and Computations (Portfolio 539)
Tax Management Portfolio, Net Operating Losses — Concepts and Computations, No. 539, describes and illustrates the tax principles for using a net operating loss sustained by a taxpayer as a net operating loss deduction under §172.
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Debt-Financed Income (Section 514) (Portfolio 465)
This Portfolio describes and analyzes the tax treatment of income and deductions attributable to debt-financed assets owned by exempt organizations.
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Charitable Contributions: Income Tax Aspects (Portfolio 863)
The Portfolio, Charitable Contributions: Income Tax Aspects, discusses the income tax deduction for charitable contributions by individuals.
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Farm and Ranch Expenses and Credits (Portfolio 607)
This Portfolio describes, analyzes, and illustrates the federal income tax treatment of expenditures by farmers and ranchers, including deductions, capital expenditures, and credits.
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Educational Expenses and Credits (Portfolio 517)
Tax Management Portfolio, Educational Expenses and Credits, No. 517, addresses the income tax treatment of expenses for postsecondary education.
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Charitable Contributions: Income Tax Aspects (Portfolio 521)
The Portfolio discusses the requirements of the income tax deduction for charitable contributions by individuals and the IRS and court guidelines for determining a donor's intent.