Photo of Martin McMahon

Martin J. McMahon Jr.

James J. Freeland Eminent Scholar



Mailing Address:
Box #117625 Gainesville, FL 32611


(352) 273-0931

(352) 392-7647

Martin J. McMahon, Jr., is the James J. Freeland Eminent Scholar in Taxation and Professor of Law at the University of Florida Levin College of Law, where he teaches in the Graduate Tax Program and is Editor-in-Chief of the Florida Tax Review. He received a B.A. in Economics from Rutgers University in 1971, a J.D. from Boston College Law School in 1974, and an LL.M. in Taxation from Boston University Law School in 1978. Professor McMahon taught at the University of Kentucky from 1979 to 1997, and was a visiting professor at the University of Virginia for the 1982-1983 academic year. He was the Professor-in-Residence in the Office of Chief Counsel of the Internal Revenue Service in 1986 and 1987, and has been an instructor in the NYU/IRS Continuing Professional Education Program.

Prof. McMahon is the coauthor with Boris Bittker and Lawrence Zelenak of the treatise Federal Income Taxation of Individuals (Warren, Gorham & Lamont 1988, 2d ed.1995, 3d ed., 2002), and, with the late Paul McDaniel and Daniel Simmons, four text books on federal income taxation, Federal Income Taxation (Foundation Press, 1995, 4d ed., 1998, 5th ed., 2004, 6th ed., 2008), Federal Income Taxation of Business Organizations (Foundation Press 1991, 2d ed. 1997, 3d ed., 1999, 4th ed., 2006, 5th ed., 2014 ), Federal Income Taxation of Corporations (Foundation Press 1997, 2d ed., 1999, 3rd ed., 2006, 4th ed., 2014), and Federal Income Taxation of Partnerships and S Corporations (Foundation Press, 1991, 2d ed., 1997, 3d ed., 1999, 4th ed., 2006, 5th ed., 2012). In addition to publishing over fifty scholarly articles on a wide variety of income taxation issues, including corporate taxation, partnership taxation, tax shelters, individual income taxation, and tax policy.

Professor McMahon is a frequent speaker at tax conferences around the United States, having made over 200 CLE presentations, and has lectured on U.S. taxation in a number of other countries, including Sweden, Germany, Poland, England, the Netherlands, Peru, and Chile. He has chaired the Teaching Taxation Committee of the ABA Tax Section and the Tax Section of the Association of American Law Schools. Professor McMahon is a fellow in the American College of Tax Counsel and a life member of the American Law Institute.

Professor McMahon's scholarship can be found on:


LL.M., Taxation, Boston University; J.D., Boston College (cum laude); B.A., Rutgers University (cum laude)

Professional Activities

  • University of Florida: Joined College of Law faculty in 1997. Named Clarence J. TeSelle Professor of Law in 1998. Visiting Hugh F. Culverhouse Eminent Scholar in Taxation, 1991.
  • Previous Academic: University of Kentucky College of Law - Faculty 1979-97, Laramie L. Leatherman Professor of Law 1991-97, Michael R. and Joanne Duncan Outstanding Teaching Award 1993, UK Alumni Association ‘Great Teacher Award' 1996. University of Virginia School of Law - Visiting Faculty 1982-83. New York University - Internal Revenue Service CPE Program (Washington, D.C.) 1996.
  • Private Practice: Professor-in-Residence, Office of Chief Counsel, Internal Revenue Service, Washington, D.C., 1986-87; Hamblett & Kerrigan, Nashua, N.H., 1974-79.
  • Organizations: American College of Tax Counsel, American Law Institute, American Bar Association Section on Taxation (Committee on Teaching Taxation (Chair 2000-02)), Association of American Law Schools (Tax Section Chair 1996), National Tax Association, Theodore Tannenwald Jr. Foundation for Excellence in Tax Scholarship (Academic Advisory Board).

Income Taxation (3 or 4 credits) - LAW 6600

  • NOTE: Students who wish to take additional taxation courses should consider taking this course in second year because it is a prerequisite to all other income tax courses. Designed to teach fundamentals of federal income taxation to prepare students, as lawyers, to recognize and appreciate income tax consequences of transactions and events they encounter in general practice of law. Students learn to read and understand the language of statutes (the Internal Revenue Code), of an administrative agency (the Internal Revenue Service), and judicial interpretations of the statutes and agency pronouncements.

Corporate Taxation (3 credits) - LAW 6610

  • Addresses income tax topics which might be encountered by a general practitioner advising a closely held corporation and its investors. Explores income tax consequences of transfers of property and services to a corporation, distributions to investors, and corporate liquidations and mergers. Coverage given to tax treatment of "S Corporations."
  • Prerequisites: Income Taxation (LAW 6600).

Partnership Taxation (2 or 3 credits) - LAW 6616

  • A general practitioner is likely to encounter many business enterprises (including law firms) engaging in business in the form of a partnership. This course addresses taxation of and tax consequences of partnership formation or termination, distributions of money or property to partners, and consequences of sale or exchange of a partnership interest and of a partner's death.
  • Prerequisites:Income Taxation (LAW 6600).

Corporate Taxation I (3 credits) - LAW 7611

  • Tax considerations in corporate formations, distributions, redemptions and liquidations, including Subchapter C and Subchapter S corporations. Consideration of alternatives relating to the sales of corporate businesses.

Corporate Taxation II (3 credits) - LAW 7613

  • Corporate reorganizations; corporate acquisitions and divisions, including transfer or inheritance of losses and other tax attributes; corporate penalty taxes; consolidated returns provisions.
  • Prerequisites: Corporate Taxation I or Instructor’s consent.


  • Recent Developments in Federal Income Taxation: The Year 2014, 17 Florida Tax Review 297 (2015) (with Ira B. Shepard & Bruce A. McGovern)
  • 2015-1 Cumulative Supplement to Federal Income Taxation of Individuals, Third Edition (Warren, Gorham & Lamont, 2002) (with Boris I. Bittker & Lawrence A. Zelenak) (January 2015)
  • 2015-2 Cumulative Supplement to Federal Income Taxation of Individuals, Third Edition (Warren, Gorham & Lamont, 2002) (with Boris I. Bittker & Lawrence A. Zelenak) (July 2015)
  • Federal Income Taxation of Partnerships and S Corporations, (5th ed.) and Study Problems (with Paul McDaniel (deceased) and Daniel L. Simmons) (Foundation Press, 2012)
  • Co-editor, The Proper Tax Base: Structural Fairness From an International and Comparative Perspective – Essays in Honor of Paul McDaniel (with Yariv Brauner) and contributor of chapter, “Taxing Tax Expenditures” (Kluwer Law International, 2012)


  • “Recent Developments in Federal Income Taxation: The Year 2012,” (with Ira B. Shepard & Daniel L. Simmons),13 Florida Tax Review 503 (2013)
  • ”Now You See It, Now You Don’t: The Comings and Goings of Disregarded Entities,” 65 The Tax Lawyer 259 (2012)
  • ”Recent Developments in Federal Income Taxation: The Year 2011,” 12 Florida Tax Review 183 (with Ira B. Shepard and Daniel L. Simmons) (2012)
  • “Fundamental Principles of Consolidated Corporate Income Tax Returns,” 12 Florida Tax Review ___ (2012)
  • “Understanding Consolidated Returns,” 12 Florida Tax Review 125 (2012)
  • “Consolidated Corporate Income Tax Returns in the United States,” Svensk Skattetidning 597 (2011)
  • “Recent Developments in Federal Income Taxation: The Year 2010,” 10 Florida Tax Review 569 (with Ira B. Shepard and Daniel L. Simmons) (2011)
  • “Taxing Tax Expenditures,” 130 Tax Notes 775 (2011)