Michael G. Wasserman

Background

Wasserman, Michael G. was born on March 14, 1946 in Hartford, Connecticut, United States.

Education

Williams College (Bachelor of Arts, summa cum laude, 1968). Massachusetts Institute of Technology (Doctor of Philosophy in Mathematics, 1971). Harvard University (Juris Doctor, magna cum laude, 1974).

Career

Worked at Holt Ney Zatcoff & Wasserman, Limited Liability Partnership (Atlanta, Georgia) specializing in Federal, State and Local Income Taxation, Partnership, Corporation and Business Law. Admitted to the bar, 1974, Georgia. Phi Beta Kappa; Sigma Xi.

President, Williams Alumni Association, Atlanta Chapter, 1978-1980.

Author: "Agricoops-Exempt or Extinct? A Study of the Netting Question," Tax-Exempt Organizations, Prentice-Hall, 1977. "Proposed Regulation Section 1.61-16: An Example of Administrative Over-Reaching," 56 Taxes 243, May, 1978.

"Principles in Taxation of Non-Statutory Fringe Benefits," 32 The Tax Lawyer 137, Fall, 1978. "International Withholding on Corporate Capital Distributions," 7 The International Tax Journal 27, October, 1980.

"Short-Term Leases and the Investment Tax Credit," 61 Taxes 198, March, 1983.

"Section 174 and Computer Software Development," 61 Taxes 506, August, 1983. "Simplification through the Application of Mathematical Induction to Complex Problems," 2 Virginia Tax Review 225, Winter 1983. "Federal Income Tax Considerations," Bank Holding Companies: A Practical Guide to Bank Acquisitions & Mergers, Washington: Association of Bank Holding Companies, 1983-1988.

"Use of Attribution Rules in Proposed §382 is Nonsensical," 12 Tax Management Washington Tax Review 194, 1986.

"The Missing Share of Minimum Gain: An Anomaly in the Final Regulations on Allocating Non Course Deductions," 3 Tax Management Real Estate Journal 18, 1987. "Pre-Divorce Property Interests After Stokes," 35 The Atlanta Lawyer 15 (Atlanta Bar Association, 1989).

"On Deductible Software Development Costs," 74 Taxes 390 (Commerce Clearing House Incorporated 1996). Member: State Bar of Georgia.

American Bar Association (Member, Taxation Section.

Committee on Corporate Tax).

Achievements

• Michael G. Wasserman has been listed as a reputable lawyer by Martindale-Hubbell.

Works

• Other Work

  • Author: "Agricoops-Exempt or Extinct? A Study of the Netting Question," Tax-Exempt Organizations, Prentice-Hall, 1977. "Proposed Regulation Section 1.61-16: An Example of Administrative Over-Reaching," 56 Taxes 243, May, 1978. "Principles in Taxation of Non-Statutory Fringe Benefits," 32 The Tax Lawyer 137, Fall, 1978.
    
    "International Withholding on Corporate Capital Distributions," 7 The International Tax Journal 27, October, 1980. "Short-Term Leases and the Investment Tax Credit," 61 Taxes 198, March, 1983. "Section 174 and Computer Software Development," 61 Taxes 506, August, 1983.
    
    "Simplification through the Application of Mathematical Induction to Complex Problems," 2 Virginia Tax Review 225, Winter 1983. "Federal Income Tax Considerations," Bank Holding Companies: A Practical Guide to Bank Acquisitions & Mergers, Washington: Association of Bank Holding Companies, 1983-1988. "Use of Attribution Rules in Proposed �382 is Nonsensical," 12 Tax Management Washington Tax Review 194, 1986.
    
    "The Missing Share of Minimum Gain: An Anomaly in the Final Regulations on Allocating Non Course Deductions," 3 Tax Management Real Estate Journal 18, 1987. "Pre-Divorce Property Interests After Stokes," 35 The Atlanta Lawyer 15 (Atlanta Bar Association, 1989). "On Deductible Software Development Costs," 74 Taxes 390 (CCH Incorporated 1996).

Membership

Member: State Bar of Georgia. American Bar Association (Member, Taxation Section. Committee on Corporate Tax).