Irwin Halpern is a Tax Director in the Washington International Tax Group at Deloitte Tax LLP. Prior to joining Deloitte in 2001, he was a Senior Technical Reviewer/Attorney-Advisor, Office of Associate Chief Counsel (International) with the Internal Revenue Service. From 1989-1991, Mr. Halpern was an Attorney-Advisor to the Honorable Jules G. Körner III, United States Tax Court. He is a frequent author and speaker on international tax issues.
LL.M., Taxation, University of Florida College of Law (1989)
J.D., University of Virginia School of Law (1987)
B.A., Brandeis University (1984)
Bloomberg Tax Management Portfolios
The Allocation and Apportionment of Deductions (Portfolio 6640)
This Portfolio sets forth and analyzes the rules for allocating and apportioning deductions in various contexts.