Faculty Biography

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 Federal Income Taxation of Corporations and Partnerships, 5th Ed. (with Doernberg and Leatherman) (Wolters Kluwer Law & Business/Aspen Casebook Series, 2014); Federal Corporate Taxation, 7th Ed. (with Doernberg and Leatherman) (Foundation Press, 2013); Disregarded Entities, 2d Ed. (with Witt) (704-2 BBNA Tax Management Portfolio Series, 2012); "The Carried Interest Catastrophe," in 128 Tax Notes 523 (2010); "Partnership Book-Ups," in 127 Tax Notes 435 (2010); and "Partnership COD Income and Other Debt Issues" in 126 Tax Notes 845 (2010).

Fall 2014 Classes

Summer 2015 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