Steven Z. Hodaszy, J.D.
Coordinator, MS in Taxation Program (Accounting and Taxation) Professor of Taxation (Accounting and Taxation)
hodaszy@rmu.edu 412-397-5929 Massey Hall 323

Educational Background

• LL.M. (Taxation), New York University School of Law, 2010
• J.D., New York University School of Law, 1991
• A.B., Amherst College, 1988

Area of Expertise/Research

• Individual Income Taxation
• Business Taxation
• Federal Tax Policy
• Business and Commercial Law

Publications

• Navigating the Split-Holding-Period Rules for Partnership Interests,
  77 Tax. Law. 503 (2024)
• A Review of Dorothy A. Brown’s The Whiteness of Wealth,
  Journal of the American Taxation Association, Vol. 45, No. 1, Spring 2023 (pp 167-71)
• Loss Cause: Developments in the Section 461(l) Excess Business Loss Rule as of Fall 2022
  in Chapter 134 of The Partnership Tax Practice Series: Planning For Domestic and Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances (Second Edition, 2023 Supplement) (Louis S. Freeman & Clifford M. Warren eds., Practicing Law Institute 2023)
• ETFs Use Section 852(b)(6) for Tax Avoidance, Not Just Tax Deferral: So Why Is This Loophole Still Open?,
  75 Tax Law. 489 (2022)
• Why the Antipathy Toward Business Loss Deductions Is Misguided 
  167 Tax Notes Federal 1863 (June 15, 2020)
• The Curious Case of Section 461(l): Why This Unclear and Unwise New Rule Should Be Construed
  as Narrowly as Possible, 73 Tax Law. 61 (2019)
        republished in Chapter 134 of The Partnership Tax Practice Series: Planning for Domestic and
        Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances (Second Edition, 2022 Supplement)
       (Louis S. Freeman & Clifford M. Warren, Eds., Practicing Law Institute 2022)
• Learning the Hard Way: Deciphering the Correct Tax Treatment of Graduate Education Benefits for
  University Faculty, 15 Pitt. Tax Rev. 59 (2017) (with Gregory J. Krivacek)
• Tax-Efficient Structure or Tax Shelter? Curbing ETFs' Use of Section 852(b)(6) for Tax Avoidance
  70 Tax Law. 537 (2017)
• Testing for Regulatory Penalties: Insuring the Health of Federalism in the Age of Obamacare 
  119 W. Va. L. Rev. 145 (2016)
• Driving Toward Certainty in UCC Financing Statements: Why Alternative A in the 2010 Amendments to
  UCC § 9-503(a)(4) Is the Best Rule For Listing Individual Debtor Names 
  32 J. Applied Bus. Res. 1519 (2016)
• Circular Argument: What is Wrong, and Right, with the Circular 230 “Covered Opinion” Regulations
  2 Colum. J. Tax L. 150 (2011)
• Treatment of Modified or Distressed Mortgage Loans by REITs
  126 Tax Notes 1622 (March 29, 2010)
• Express Warranties under the Uniform Commercial Code: Is There a Reliance Requirement?
  66 N.Y.U.L. Rev. 468 (1991)