Bibliography

Charles L. B. Lowndes

Articles and Essays

  • Tax Consequences of Limitations Upon the Exercise of Powers, 1966, 1966 Duke Law Journal 959-1010
  • The Revenue Act of 1964: A Critical Analysis, 1964 Duke Law Journal 667-705
  • Income Tax Aspects of Tax Planning for Estates, 1961 Duke Law Journal 1-29
  • A Brief Introduction to the Federal Income Tax, 1959 Duke Law Journal 1-31
  • Tax Planning for Estates Under the New Estate and Gift Tax Regulations, 1959 Duke Law Journal 182-201
  • The Accrual of Corporate Dividends Under the Federal Estate Tax, 16 University of Pittsburgh Law Review 46-49 (1954) (with Robert Kramer)
  • Taxing the Income of the Close Corporation, 18 Law & Contemporary Problems 558-583 (1953)
  • Book Review, 9 Brooklyn Law Review 359-361 (1940) (reviewing Paul J. Strayer, Taxation of Small Income(1939))
  • Tax Avoidance and The Federal Estate Tax, 7 Law and Contemporary Problems 309-330 (1939) (No. 2, 1940)
  • The Tax Decisions of the Supreme Court, 1938 Term, 88 University of Pennsylvania Law Review 1-34 (1939)
  • Realistic Tax Revision, 66 Trust Companies 289-291 (1938)
  • Taxation and the Supreme Court, 1937 Term Pt. 1, 87 University of Pennsylvania Law Review 1-33 (1938)
  • Taxation and the Supreme Court, 1937 Term Pt. 2, 87 University of Pennsylvania Law Review 165-200 (1938)
  • Taxing the Income from Tax-exempt Securities, 32 Illinois Law Review 643-661 (1938)
  • The Federal Income Tax and Interest from State and Municipal Bonds, 6 Legal Notes on Local Government 345-348 (1938)
  • Book Review, 15 North Carolina Law Review 451 (1937) (reviewing Randolph E. Paul, Studies in Federal Taxation (1937))
  • Book Review, 23 American Bar Association Journal 1936-1937 (1937) (reviewing Robert H. Montgomery and Roswell Magill, Federal Taxes on Estates, Trusts and Gifts, 1936-1937 (1936))
  • The Federal and North Carolina Gift Taxes (1937)
  • The Supreme Court on Taxation , 1936 Term, 86 University of Pennsylvania Law Review 1-24 (1937)
  • The Supreme Court on Taxation , 1936 Term, 86 University of Pennsylvania Law Review 149-172 (1937)
  • A Day in the Supreme Court with the Federal Estate Tax, 22 Virginia Law Review 261-286 (1936)
  • Book Review, 30 Illinois Law Review 562-564 (1936) (reviewing John M. Maguire and Roswell Magill, Cases on the Law of Taxation (2d Ed. 1936))
  • Book Review, 46 Yale Law Journal 912-914 (1936) (reviewing Roswell Magill, Taxable Income (1936))
  • Rate and Measure in Jurisdiction to Tax - Aftermath of Maxwell v. Bugbee, 49 Harvard Law Review 756-783 (1936)
  • Tax Burden of the Supreme Court, 1935 Term, 5 Fordham Law Review 426-451 (1936)
  • Retroactivity of March 3, 1931 Amendment to Federal Estate Tax, 60 Trust Companies 21-27 (1935)
  • State Jurisdiction to Tax Income, Appendix G, in The 1935 Progress Report of the Interstate Commission on Conflicting Taxation 195 (1935)
  • State Taxation of Interstate Sales, 7 Mississippi Law Journal 223-233 (1935)
  • The Taxation of Gifts Under the Federal Revenue Act of 1935, 21 Duke Alumni Register 249-252 (1935)
  • The 1934 Edition of the Federal Revenue Act, 19 Minnesota Law Review 62-91 (1934)