Jeffrey A. Maine

Provost/Vice Dean
Professor of Law

Provost Jeffrey Maine, an expert on tax law, has written eight books and numerous articles in the field. Formerly a practicing attorney at Holland & Knight in Tampa, Florida, he focuses his current research on the intersection of federal taxation and intellectual property. His recent book, Taxation of Intellectual Property: Law and Practice, is an
essential treatise on this topic.

Provost Maine’s articles have been published in leading journals, including the Boston University Law Review, University of Illinois Law Review, BYU Law Review, Hastings Law Journal, U.C. Davis Law Review, Tennessee Law Review, Georgia Law Review, American University Law Review, SMU Law Review, and Tax Notes. He has lectured at academic conferences and bar association meetings on taxation.

Provost Maine has more than 32 years of experience in teaching, including positions at Stetson University College of Law, University of Idaho College of Law, Texas Wesleyan University School of Law (now Texas A&M University School of Law), the John Marshall Law School, and the University of New Hampshire School of Law.

Selected Publications

Books

THE FUNDAMENTALS OF FEDERAL TAXATION: PROBLEMS AND MATERIALS (Carolina Academic Press 7th ed. 2026) (with Prof. John A. Miller). [Carolina Academic Press]

FEDERAL INCOME TAX LOGIC MAPS: A COLLECTION OF LOGIC MAPS DESIGNED TO ASSIST IN THE UNDERSTANDING OF THE INTERNAL REVENUE CODE (West 2d ed. 2023). [Amazon]

PROBLEMS AND SOLUTIONS FOR FEDERAL INCOME TAXATION (Carolina Academic Press 3d ed. 2023) (with Prof. John A. Miller). [Carolina Academic Press]

TAXATION OF INTELLECTUAL PROPERTY: LAW AND PRACTICE (Practising Law Institute 2021 ) (2022 Supplement, 2023 Supplement, 2024 Supplement, 2025 Supplement) (with Prof. Xuan-Thao Nguyen). [PLI]

A STUDENT’S GUIDE TO THE INTERNAL REVENUE CODE (Carolina Academic Press 7th ed. 2019) (with Prof. I. Richard Gershon). [Carolina Academic Press]

THE INTELLECTUAL PROPERTY HOLDING COMPANY: TAX USE AND ABUSE FROM VICTORIA’S SECRET TO APPLE (Cambridge University Press 2017) (with Prof. Xuan-Thao Nguyen). [Cambridge University Press]

INTELLECTUAL PROPERTY TAXATION: PROBLEMS AND MATERIALS (Carolina Academic Press 2d ed. 2015) (with Prof. Xuan-Thao Nguyen). [Carolina Academic Press]

INTELLECTUAL PROPERTY TAXATION: TRANSACTION AND LITIGATION ISSUES (Bloomberg BNA 2d ed. 2014) (with Prof. Xuan-Thao Nguyen).

ESTATE PLANNING: AN IDAHO GUIDE (Idaho Comm’n for Libraries 1997) (with Profs. Elizabeth Brandt & Linda Kirk Fox). [PDF]

Chapters

Patent Donations and Tax Policy, in 2 PETER K. YU, PRAEGER PERSPECTIVES: INTELLECTUAL PROPERTY AND INFORMATION WEALTH 445 (2007) (with Prof. Xuan-Thao Nguyen). [PDF]

Taxing Trademarks and Domain Names, in 3 PETER K. YU, PRAEGER PERSPECTIVES: INTELLECTUAL PROPERTY AND INFORMATION WEALTH 407 (2007) (with Prof. Xuan-Thao Nguyen). [PDF]

Articles

Taxing Creativity, TENN. L. REV. 523 (2021-2022) (with Prof. Xuan-Thao Nguyen). [PDF]

Wealth Transfer Tax Planning After the Tax Cuts and Jobs Acts, 46 BYU L. REV. 1411 (2021) (with Prof. John Miller). [PDF] [SSRN]

Attacking Innovation, 99 B.U. L. REV. 1687 (2019) (with Prof. Xuan-Thao Nguyen). [PDF]

Multinational Efforts to Limit Intellectual Property Income Shifting: The OECD’s Base Erosion and Profit Shifting (BEPS) Project, 20 SMU. SCI. & TECH. L. REV. 259 (2017). [PDF]

Branding Taxation, 50 GEORGIA L. REV. 399 (2016) (with Prof. Xuan-Thao Nguyen). [PDF]

Wealth Transfer Tax Planning for 2013 and Beyond, 2013 BYU. L. REV. 879 (2013) (with Prof. John A. Miller) [PDF] [SSRN]

Taxing Facebook Code: Debugging the Tax Code and Software, 60 BUFF. L. REV. 1 (2012) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF] [SSRN]

The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals?, 64 SMU L. REV. 795 (2011) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF] [SSRN]

The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond, 47 IDAHO L. REV. 385 (2011) (lead article) (with Prof. John A. Miller). [PDF] [SSRN]

The Unequal Tax Treatment of Intellectual Property, 130 TAX NOTES 931 (February 21, 2011) (with Prof. Xuan-Thao Nguyen). [PDF]

Equity and Efficiency in Intellectual Property Taxation, 76 BROOK. L. REV. 1 (2010) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF] [SSRN]

Acquiring Innovation, 57 AM. U. L. REV. 775 (2008) (lead article) (Prof. Xuan-Thao Nguyen). [PDF]

Giving Intellectual Property, 39 U.C. DAVIS L. REV. 1721 (2006) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF]

Tax Considerations of Domain Name Acquisitions and Web Site Development, 20 PRACTICAL TAX LAWYER 25 (Winter 2006) (with Prof. Xuan-Thao Nguyen). [Hein]

Taxing the New Intellectual Property Right, 56 HASTINGS L.J. 1 (2005) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF] [SSRN]

Linking Limited Liability and Entity Taxation: A Critique of the ALI Reporters’ Study on the Taxation of Private Business Enterprises, 62 U. PITT. L. REV. 223 (2000). [SSRN]

The Importance of Ethics and Morality in Today’s Legal World, 29 STETSON L. REV. 1073 (2000). [SSRN]

Evaluating Subchapter S in a “Check-the-Box” World, 51 TAX LAW. 717 (1998) (The Tax Lawyer is a peer-edited law review journal published by Georgetown University Law Center). [SSRN]

Tax Consequences of Community Income: Problems and Planning Opportunities During Divorce, 30 FAM. L.Q. 173 (1996) (with Prof. John A. Miller). [Hein]

Fundamentals of Estate Tax Planning, 32 IDAHO L. REV. 197 (1996) (with Prof. John A. Miller). [Hein]