Larry D. Ward

Larry Ward

Position: 

Orville L. and Ermina D. Dykstra Chair in Federal Tax Law Emeritus

Biographical Information

Publications

Books

Larry D. Ward, Problems and Solutions for Basic Federal Income Taxation. St. Paul, MN: Thomson/West, 2007, xxxvi, 618 pages (American Casebook Series).
Larry D. Ward, Cases, Text and Problems on Federal Income Taxation, with Alan Gunn. 6th ed., St. Paul, MN: Thomson/West, 2006, lvii, 862 pages; Teacher’s Manual, 2006, viii, 257 pages.
Larry D. Ward, Cases, Text and Problems on Federal Income Taxation, with Alan Gunn. 5th ed., 2002, lv, 817 pages; Teacher’s Manual, 2002, 307 pages.
Larry D. Ward, Cases, Text and Problems on Federal Income Taxation, with Alan Gunn. 4th ed., St. Paul, MN: West Group, 1998, xlvii, 767 pages (American Casebook Series); Teacher’s Manual, 1998, 277 pages.
Larry D. Ward, 1994 Supplement to Cases, Text and Problems on Federal Income Taxation, 3rd. ed., with Alan Gunn. St. Paul, Minn.: West Publishing Co., 1993.
Larry D. Ward, Cases, Text and Problems on Federal Income Taxation, with Alan Gunn. 3rd ed., 1992, xlix, 817 pages; Teacher’s Manual, 1992, 291 pages.
Larry D. Ward, Supplement to Cases, Text and Problems on Federal Income Taxation, with Alan Gunn. St. Paul, Minn.: West Publishing Co., 1991.
Larry D. Ward, Teacher's Manual for Cases, Text and Problems on Federal Income Taxation, 2nd ed., with Alan Gunn. St. Paul, Minn.: West Pub. Co., 1988.
Larry D. Ward, Cases, Text and Problems on Federal Income Taxation, with Alan Gunn. 2nd ed., St. Paul, MN: West Publishing Co., 1988, lv, 835 pages (American Casebook Series).

Book Chapters

Larry D. Ward, "The Taxation of Divorce," in Divorce Mediation Teaching Materials, by Serena Stier and Nina Hamilton. Madison: Dispute Resolution Clearinghouse, University of Wisconsin Law School, 1984.
Larry D. Ward, “Planning for Farmers After the 1976 Tax Reform Act: Special Use Valuation Under Section 2032A,” in Thirteenth Annual Institute on Estate Planning. Prepared for Institute on Estate Planning, University of Miami Law Center. New York: Matthew Bender, 1979, at para. 1200, 31 pages.
Larry D. Ward, “Farm Tax Shelters Under the 1976 Tax Reform Act,” in The Tax Reform Act of 1976, edited by M. Ferguson and V. Zonana. New York: Practising Law Institute, 1976, at 201, 18 pages.

Articles

Larry D. Ward, "The Capital-Gains Debate in Perspective," 29 Iowa Advocate 26 (1991).
Larry D. Ward, "Allan D. Vestal - In Memoriam," 9 Journal of Corporation Law 145 (1984).
Larry D. Ward, “The TEFRA Amendments to Subchapter C: Corporate Distributions and Acquisitions,” 8 Journal of Corporation Law 277 (1983), 60 pages.
Larry D. Ward, “Taxation of Gratuitous Transfers of Encumbered Property: Partial Sales and Section 677(a),” 63 Iowa Law Review 823 (1978), 65 pages.
Larry D. Ward, “Net Operating Losses and Worthless Stock in a Subchapter S Corporation: The Relationship Between Sections 165(g) and 1374,” 2 Review of Taxation of Individuals 364 (1978), 4 pages.
Larry D. Ward, “Carryover Basis: The Fresh-Start Adjustment,” 2 Review of Taxation of Individuals 60 (1978), 13 pages.
Larry D. Ward, “The Demise of the Standard Deduction - What’s in a Name?” 2 Review of Taxation of Individuals 161 (1978), 4 pages.
Larry D. Ward, “The Income Tax Treatment of Donee - Paid Gift Tax: Another Round,” 2 Review of Taxation of Individuals 257 (1978), 9 pages.
Larry D. Ward, “The Interrelationship of Sections 213(d) and 2053: Revenue Ruling 77- 357,” 2 Review of Taxation of Individuals 164 (1978), 3 pages.
Larry D. Ward, “The Demise of the Home Office Deduction,” 1 Review of Taxation of Individuals 162 (1977), 4 pages.
Larry D. Ward, “Divorce Property Settlement Generates Ordinary Income Under Code Section 1239,” 1 Review of Taxation of Individuals 159 (1977), 4 pages.
Larry D. Ward, “Employer Mandated Meal Costs -- Deductible, Excludable, or Personal Expense,” 1 Review of Taxation of Individuals 359 (1977), 9 pages.
Larry D. Ward, “Imputed Interest Provision Not Applicable to Installment Payments Made Under Divorce Agreement (Rev. Rul. 76-146),” 1 Review of Taxation of Individuals 71 (1977), 3 pages.
Larry D. Ward, “Loss on Sales of Former Residence,” 1 Review of Taxation of Individuals 165 (1977), 3 pages.
Larry D. Ward, “Prepayment of Expenses by Cash Method Farmers,” 1 Review of Taxation of Individuals 260 (1977), 5 pages.
Larry D. Ward, “Tax-Shelter Motive Fatal to Cattle Breeder’s Deduction,” 1 Review of Taxation of Individuals 74 (1977), 3 pages.
Larry D. Ward, “Characterizing Payments Made Pursuant to a Divorce Decree: Support v. Property Settlement,” 1 Review of Taxation of Individuals 264 (1977), 3 pages.
Larry D. Ward, “Tax Postponement and the Cash Method Farmer: An Analysis of Revenue Ruling 75-152,” 53 Texas Law Review 1119 (1975), 61 pages.

Reports

Larry D. Ward, Co-editor and co-author of Ethical Problems in Tax Practice, with L. H. Wright. Association of American Law Schools Section on Taxation (1973), 15 pages.