Background
Schapiro, Donald was born on August 8, 1925 in New York City. Son of John Max and Lydia (Chaitkin) Schapiro.
Schapiro, Donald was born on August 8, 1925 in New York City. Son of John Max and Lydia (Chaitkin) Schapiro.
Yale University (Bachelor of Arts, with honors, 1944. Bachelor of Laws, magna cum laude, 1949).
Worked at Chadbourne & Parke Limited Liability Partnership. Admitted to the bar, 1949, New New York Phi Beta Kappa; Order of the Coif.
Phi Delta Phi. Company-author: with Ralph Wienshienk, "Cases, Materials and Problems on Law and Accounting," Foundation Press, 1949.
Author: "Effects of Federal Power Commission Accounting Orders on Dividend Legality," 59 Yale Law Journal 597, 1950. "Recapture of Depreciation and Section 1245 of the Internal Revenue Code," 72 Yale Law Journal 1483, 1963.
"Restricted Property Received as Compensation for Services," 22 Tax Lawyer 529, 1969. "Proposed Treasury Regulations Under Code Section 83," 25 Tax Lawyer 281, 1971.
"Prepayments and Distortion of Income Under Cash Basis Tax Accounting," 30 Tax Law Review 117, 1975.
"An Introduction to Generation-Skipping Transfers in Trust," Tax Forum paper #353, March 7, 1977. "A Report on Pending Legislation Dealing with Commodities Tax Straddles and Related Matters" (a report by the Tax Section of the New York State Bar Association), 12 Tax Notes 1267 (June 1981). "Commodities, Forwards, Puts and Calls-Things Equal to the Same Thing are Sometimes Not Equal to Each Other," 34 Tax Law 581, 1981.
"Tax Aspects of Commodity Futures Transactions, Forward Contracts and Puts and Calls" (Proceedings of the 39th Institute on Federal Taxation), 39 Institute on Federal Tax.
16-1, 1981; "Commodities and Tax Straddles Under Economic Recovery Acting of 1981" (34th Annual Institute on Federal Taxation), 34 United States. Ca. School Law Tax Institute, 31-1, January, 1982.
"Sheltering the Revenue from Shelters: A Legislative Proposal Involving the Minimum Tax and Accounting Provisions," 22 Tax Notes 811, February, 1984. "York Tax Reform Pal," 33 Tax Notes 757, November, 1986.
Book Reviews, "Sugarman, Accounting for Lawyers," 61 Yale Law Journal 1232, 1952.
"Bittker, Federal Taxation of Income, Estates and Gifts," 55 Journal of Taxation 310, November, 1981. Member, Panel on: The Broad Subject of Revision of the Federal Income Tax Structure invited by Committee on Ways and Means of the House of Representatives, 86th Congress, 1st Session, to submit testimony. Tax Accounting for Prepaid Income and Reserves for Estimated Future Expenses, a paper submitted on December 3, 1959.
Assistant Chief Counsel, United States House of Representatives Ways and Means Subcommittee on Administration of the Internal Revenue Laws, 1951-1952.
Visiting Lecturer in Law, Yale Law School, 1949-1979. Member, Financial Accounting Standards Board Task Force on Impairment of Long-Lived Assets and Unidentifiable Intangibles, 1989-1990.
Member, Financial Accounting Standards Advisory Council, 1991-1996. Member: The Association of the Bar of the City of New New York
New York State (Chairman, Tax Section, 1986) and American Bar Associations.
Member, Panel on: The Broad Subject of Revision of the Federal Income Tax Structure invited by Committee on Ways and Means of the House of Representatives, 86th Congress, 1st Session, to submit testimony. Tax Accounting for Prepaid Income and Reserves for Estimated Future Expenses, a paper submitted on December 3, 1959. Assistant Chief Counsel, United States House of Representatives Ways and Means Subcommittee on Administration of the Internal Revenue Laws, 1951-1952.
Visiting Lecturer in Law, Yale Law School, 1949-1979.
Member, Financial Accounting Standards Board Task Force on Impairment of Long-Lived Assets and Unidentifiable Intangibles, 1989-1990. Member, Financial Accounting Standards Advisory Council, 1991-1996.
Member: The Association of the Bar of the City of New New York New York State (Chairman, Tax Section, 1986) and American Bar Associations.
Married Ruth Ellen Goldman, June 29, 1952 (deceased August 1991). Married Linda N. Solomon, October 10, 1993. Children: Jane G., Robert A.