Larry Nemirow’s areas of emphasis include partnership and corporate income taxation, natural resource taxation, tax aspects of mergers and acquisitions, foreign income taxation, and income tax controversies. He is past chair of the Executive Council of the Colorado Bar Association Section of Taxation. Mr. Nemirow co-authored the chapter entitled “U.S. Taxation of International Transactions,” in The International Lawyer’s Deskbook, 2nd Edition, published by the American Bar Association (2002). He has been named in The Best Lawyers in America® in the area of Tax Law since 2004 and is a member of the American College of Tax Counsel. In 2020 and 2021, Mr. Nemirow was named a “Leader in Their Field” for Tax by Chambers USA and was “Top Ranked” by Chambers USA for 2022. Best Lawyers also named him the “Lawyer of the Year” in Denver for Tax Law (for 2015 and 2018) and for Litigation and Controversy-Tax (for 2016 and 2022). He was selected by 5280 Magazine as a Top Lawyer for several years, including 2023. Mr. Nemirow was awarded Law Week Colorado’s Barrister’s Best 2017 as the “People’s Choice” Lawyer for Tax Law.
Before law school, Mr. Nemirow was an assistant professor and taught philosophy at Haverford College in Haverford, Pennsylvania.
CLE AND OTHER PROFESSIONAL ACTIVITIES
“Tax Considerations in Forming Mining Joint Ventures,” presentation at the 63rd Annual Rocky Mountain Mineral Law Institute (July 2017).
Speaker on tax issues at a workshop on Mining Form 5LLC (a model form venture agreement for the mining industry), October 9, 2015 (Denver) and March 5, 2016 (Toronto).
“Tax Traps: Bait, Catch and Release,” presentation at the 59th Annual Rocky Mountain Mineral Law Institute (July 20, 2013).
Past Chair, Executive Council of the Colorado Bar Association Section of Taxation (2005-2006).
Annual speaker on international income tax topics at the University of Denver Graduate Tax Program (from 1990 until 2015).
Member, American College of Tax Counsel (since 2013).
“Tax Considerations in Forming Mining Joint Ventures,” 63 Rocky Mt. Min. L. Chapter 5 (2017) (coauthored with Will Nemirow).
Lead drafter (with Paul Smith) of the tax provisions of Form 5LLC, together with commentary, for the Rocky Mountain Mineral Law Foundation (July 2015). (Form 5LLC is a “standard form” mining venture agreement used in the mining industry.)
“Tax Traps for the Wary Mineral Lawyer,” 50 Rocky Mt. Min. L. Inst. 5-1 (2013).
“U.S. Taxation of International Transactions,” chapter 11 of the International Lawyer’s Deskbook, 2nd Edition, published by the American Bar Association (2002) (coauthored with John Wilson).
“Many Partnership Provisions of TRA ’97 Create Complexity and Uncertainty,” Journal of Partnership Taxation (Spring 1998) (coauthored with Charles Bybee).
“Section 29 Credits Under a Cloud: Tax Court Renders Rev. Rul. 93-54 Meaningless,” Journal of Taxation (January 1998) (coauthored with Judith Matlock).
“Passive Foreign Investment Companies,” U.S. Taxation of International Operations (Warren, Gorham & Lamont, 1997); reprinted with modifications as “Tax Planning for Passive Foreign Investment Companies,” Journal of Taxation of Investments (Autumn 1997) (coauthored with Robert Rich).
“Handling the Tax Consequences of Partnership Mergers and Divisions,” 11 Journal of Partnership Taxation 4 (Summer 1995).
“Income Tax Aspects of In-Kind Loans,” XLI Oil and Gas Tax Quarterly 1 (September 1992).
“Maximizing the Section 29 Credit in Coal Seam Methane Transactions,” 70 Journal of Taxation (April 1989) (coauthored with Bruce Lemons).
Harvard University, J.D., cum laude, 1983
Stanford University, Ph.D., 1979
Columbia University, B.A., summa cum laude, 1974
Colorado Bar, member since 1983
Civil Practice Clinic, Boulder, CO, 2015-2016.
5th Judicial District Attorney’s Office Judicial Clerk, 2015.
9th Judicial District Court Judicial Intern, 2014.
University of Colorado Law, J.D., 2016.
University of Colorado Law Review, 2015, 2016.
University of Colorado Law Merit Scholarship, 2013-16
University of Colorado, B.A., 2012.
Colorado Bar, member since 2016.