Background
Wirtz, Francis J. was born on June 2, 1954 in Harvey, Illinois, United States.
Wirtz, Francis J. was born on June 2, 1954 in Harvey, Illinois, United States.
University of Illinois (Bachelor of Science, 1975). University of Michigan (Juris Doctor, 1979).
Worked at Jenner & Block (Chicago, Illinois) specializing in Taxation Law, Financial Transactions. Admitted to the bar, 1980, Illinois. Author: "Section 469: Material Participation Standard for LCC Members," 74 Taxes 415, July 1996.
"Check-the-Box: The Proposed Regulations on Entity Classifications," 74 Taxes 355, June 1996.
Company-Author: "The Emerging Use of the Limited Liability Company," 70 Taxes 277, June 1992. "Corporate Governance, Limited Liability Companies and the Internal Revenue Service"s View of Centralized Management," 71 Taxes 225, April 1993.
"Tax Classification of the One-Member Limited Liability Company," 39 Tax Notes 1829, June 28, 1993. "Assessing The Long-Awaited Limited Liability Company Classification Guidelines," 73 Taxes 51, February 1995.
"Foreign Entity Classification Under the United States.
Tax Laws: Taxing the European Economic Interest Grouping," 20 Tax Management International Journal 198, May 1991. "The Interplay Between Partnership and International Tax Rules in the Internal Revenue Code: Revenue Ruling 91-32," 20 Tax Management International Journal 345, August 1991. And "Has the Tax Court Endorsed Special Allocations Under Section 901?: Vulcan Materials Company v.
Commissioner," 20 Tax Management International Journal 462, October 1991.
Contributor: Limited Liability Companies: Formation, Operation and Conversion, Wood educated 1993. Member: American Bar Association.
National Association of Bond Lawyers.
Member: American Bar Association. National Association of Bond Lawyers.