Rachel L. Partain, B.A., cum laude, The University of Texas at Arlington (1995); J.D., University of Chicago Law School (2002); LL.M. in Taxation, New York University School of Law (2010); member, New York and District of Columbia Bars; associate, Dewey & LeBoeuf LLP, New York, New York, 2002–2011; of counsel, Caplin & Drysdale, Chartered, New York, New York, 2011–2016 and member, 2016–present.
Bloomberg Tax Management Portfolios
Deductibility of Illegal Payments, Fines, and Penalties (Portfolio 524)
This Portfolio explores the requirements of §162(c) and (f), which specifically address the deductibility of bribes, kickbacks, other illegal payments, fines, and penalties.