People
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.
Education:
LL.M., Taxation, University of Florida College of Law (1989)
J.D., University of Virginia School of Law (1987)
B.A., Brandeis University (1984)
Tax Management Portfolios™
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The Allocation and Apportionment of Deductions (Portfolio 6640)
This Portfolio sets forth and analyzes the rules for allocating and apportioning deductions in various contexts.