PDFs

Curriculum Vitae

Gradman CV

Publications

Code §121: How to Save Taxes When You Sell Your Home (February 2026, Valley Lawyer)
Passive Losses and Real Estate Professionals: Sometimes the Best Advice is to Leave a Benefit on the Table (2026)
OBBBA: The Blooper Reel (November 2025, Valley Lawyer)
OBBBA's School Vouchers: The Ship of State Springs a Leak (August 2025, Tax Notes Federal)
Letter: To Help Gambling Addicts, Ditch the 90 Percent Cap (2025)
Letter: The IRS (or Congress) Should Clarify When Structured Installment Sales Will Be Respected (December 2024)
Miranda Stewart, Tax and Government in the 21st Century: Book Review and Interview with the Author (Summer 2023, ABA Tax Times)
A Call for IRS Guidance on the Information Corporations Give Shareholders to Show That Stock Is QSBS (October 2023, Journal of Taxation of Investments)
Negative Capital Freezes and Subchapter K (October 2022, Bloomberg Tax Management Real Estate Journal)
Opportunity Zone Planning When Penalties Are a Certainty (July 2022, California Tax Lawyer)
Letter: Incremental OZ Reform Could Be a Step Backward (May 2022)
What Good Is OZ Reporting if We Don't Agree on the Goals? (March 2022, Bloomberg Tax Management Real Estate Journal)
The Installment Method: Misuses That Make Me Lose Sleep (May 2022, Bloomberg Tax Management Real Estate Journal)
The Stuff That Dreams Are Made Of: The Rise and Fall of Malta Pension Plans (February 2022)
Personal Goodwill for New QO Funds, Business Goodwill for Old Ones: IRS May Cry "Whipsaw" (February 2022)
If You Squander This Once-in-a-Lifetime Opportunity to Make Tax-Free Gifts, You're Not a Bad Person (November 2021, Daily Journal)
Avoiding California Taxation: Considerations for Individuals Currently Domiciled in the State (July 2021, California Business Law Reporter)
Avoiding the Trustee's "Personal Liability" for Estate Taxes (October 2021, CEB Estate Planning & California Probate Reporter)
Family Offices Allow (Some) Taxpayers to Deduct Investment-Related Expenses (March 2020, Bloomberg Tax Management Estates, Gifts and Trusts Journal)
Should You Change Your Accounting Method? An Emerging Cannabis Loophole (June 2020)
Qualified Opportunity Zone Projects Have 'Up To' 24 More Months Due to COVID-19 (March 2020)
How Forgiving Recapture Gain Turns QOZs Into Tax Shelters (November 2019, Tax Notes Federal)
Treasury Releases Long-Awaited QOZ Regulations (April 2019)

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