Law Office of William M. Funk, t. 212.973.1100 Painting


The ESG Catch-22 for Investment Consultants, NonProfit News (September 10, 2009)


Eighth Amendment and License Suspension: Tax Enforcement in New York, State Tax Notes (December 4, 2017)

The Long-Awaited Return to the Fractions Rule: Proposed Regulations Under §514(c)(9)(E), 33 Tax. Mgmt. Real Estate. J. 91 (March 1, 2017)

Carried Interests and Tax Treatment of Fee Waivers: An Attempt at Reform in the Proposed Regulations, Business Entities (July/August 2016)

Report on New York State's Driver's License Suspension Program, New York State Bar Association (2016)

Abandonment Doctrine and Its Discontents: Claiming Ordinary Losses after Pilgrim's Pride, 31 Tax Mgmt. J. Real Est. 267 (Sept. 2, 2015)

U.S. Taxation of Sovereign Wealth Fund Investments in Funds (and Real Estate): Where We Stand Today, Journal of Taxation of Investments (Summer 2013)

Is the Trading Safe Harbor for Non-U.S. Tax Payers Compatible with the Section 475(f) Election?, Journal of Taxation (August 2011)

New U.S. Tax Guidance Provides Welcome Clarification for Check-a-Box Elections by Cayman Islands Entities, (November 29, 2010)

Can Humanity Find the Meaning of Life in the Final Cash D Reorganization Regulations?, Taxes—The Tax Magazine (July 2010)

On and Over the Horizon: Emerging Issues in U.S. Taxation of Investments, Houston Business and Tax Law Journal (Autumn 2009)

The Sun Also Sets: Making the Most of TIPRA’s Changes to FIRPTA While They Last, Business Entities (September/October 2007)

The ABCs of UBTI: A Practical Guide to Avoiding Unrelated Business Taxable Income from Real Estate Investments, Practical Tax Lawyer (Fall 2004)

The Thirty-Years Tax War, Tax Notes International (October 1, 2001), also published in Tax Notes (October 8, 2001)