Howard Abrams

Warren Distinguished Professor of Law
Director of Tax Programs

  • JD, 1980, Harvard University
  • BA, 1976, University of California, Irvine

Areas of Expertise

Professor Abrams teaches and writes in the area of federal income taxation including the taxation partnerships and corporations.

Professional Experience

Abrams clerked for Chief Judge Theodore Tannenwald, Jr., of the United States Tax Court. He taught at Emory Law School from 1983 until 2014, was the William K. Jacobs, Jr., Visiting Professor at Harvard Law School in 2013-14, and was the Maurice R. Greenberg Visiting Professor at Yale Law School in in 2009. Abrams has also taught as a visiting professor at Berkeley and Cornell Law Schools. Abrams practiced in Los Angeles with Brobeck, Phleger & Harrison and in Washington, DC, with Steptoe & Johnson as well as with the National Office of Deloitte Tax.

Honors and Affiliations

Abrams graduated summa cum laude from the University of California, Irvine, and cum laude from Harvard Law School. He teaches regularly at the International Tax Center of Leiden University in the Netherlands and has taught at the Technical University in Dresden, Germany. He is a life member of the American Law Institute and a member of the District of Columbia Bar.

Key Works

Abrams' publications include “Partnership Inequalities: The Consequences of Book/Tax Disparities” in 91 Taxes: The Tax Magazine 111 (2014); “Partnership Book-Ups” in 127 Tax Notes 435 (2010); “Now You See it, Now You Don't: Exiting a Partnership and Making Gain Disappear” in 50 Bloomberg BNA Tax Management Memorandum 75 (2009); “Dispositions and Partial Dispositions of a Partnership Interest” in 11 Journal of Passthrough Entities 39 (2008); “A Close Look at the Carried Interest Legislation” in 117 Tax Notes 961 (2007); “The Section 734(B) Basis Adjustment Needs Repair” in 57 Tax Lawyer 343 (2004); “The New Section 752 Regulations: A Rejoinder” in 48 Tax Notes 1056 (1990); “Long-Awaited Regulations Under Section 752 Provide Wrong Answers” in 44 Tax Law Review 627 (1989); “Rethinking Tax Transitions: A Reply to Dr. Shachar” in 98 Harvard Law Review 1809 (1985); and “A Re-Evaluation of the Terminable Interest Rule” in 39 Tax Law Review 1 (1983).

Fall 2016 Classes

Spring 2017 Classes

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Howard Abrams headshot

Contact Information

Guadalupe Hall 115
5998 Alcalá Park
San Diego, CA 92110-2492

Online Resources

Publications on SSRN


Karin Spidel
(619) 260-2962

Open Office Hours

Day of Week Time
Tue 3:15 p.m. – 4:45 p.m.
Thu 3:15 p.m. – 4:45 p.m.