Rate My Professor Anthony Polito

Professor Polito teaches courses including Corporations, Corporate Finance, and Federal Taxation. Tax law is his primary focus. His extensive publications in tax law include books such as Small Business Corporation Investments: Special Tax Incentives (Tax Management Portfolios, 3d ed. 2013), Accounting Periods (Tax Management Portfolios, 3d ed. 2012), Small Business Corporation Stock: Special Tax Incentives (2d ed. 2005), Accounting Periods (2d ed. 2004), and The Structure of the Federal Tax System of the United States (BNA Tax Management Portfolio No. 949, 2004, with Meade Emory and Hank Lische). Notable articles encompass Helvering v. Gregory: All of the Perspectives from which Learned Hand was Wrong (29 Akron Tax J. 65, 2014), Section 1202 Qualified Small Business Stock: How Much Tax Really Has to Be Paid? (29 Tax Mgmt. Real Estate J. 251, 2014), Constructive Dividend Doctrine from an Integrationist Perspective (27 Akron Tax J. 1, 2012), Advancing to Corporate Tax Integration: A Laissez-Faire Approach (55 S.C. L. Rev. 1, 2003), and Useful Fictions: Debt and Equity Classification in Corporate Tax Law (30 Ariz. St. L.J. 761, 1998). He contributed to chapters in Net Operating Losses and Consolidated Returns (CCH Tax Research Consultant, 2006) and served as a contributing drafter for an ABA Section of Taxation report on the 1996 United States Model Income Tax Convention.