Daniel R.B. Nicholas: Lawyer with Sutherland Asbill & Brennan LLP

Daniel R.B. Nicholas

Washington,  DC  U.S.A.

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Experience & Credentials

Practice Areas

  • Tax
  • International Tax
  • Federal Tax
  • Derivatives & Structured Products
Contact InfoTelephone: 202.383.0876
Fax: 202-637-3593
University University of Virginia, B.A., with honors
Law SchoolUniversity of Virginia School of Law, J.D.; Georgetown University Law Center, LL.M., with distinction, Taxation
Admitted2007, New York and District of Columbia

Daniel Nicholas, a member of Sutherland's Tax Practice Group, advises clients regarding U.S. federal income tax with an emphasis on international tax planning and transactions and the taxation of financial products.

Daniel is admitted to the New York Bar and to the District of Columbia Bar. He received an LL.M. in Taxation, with distinction, from Georgetown University Law Center, and his law degree from the University of Virginia School of Law.


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IRS Targets Use of Basket Option Contracts and Basket Contracts by Hedge Funds and Other Taxpayers as Tax Avoidance Transactions
Robert S. Chase,Daniel R.B. Nicholas,David A. Roby,Rich Sun,Carol P. Tello, July 16, 2015
On July 8, the Internal Revenue Service (IRS) issued two notices (Notice 2015-47, 2015-30 IRB 1, and Notice 2015-48, 2015-30 IRB 1) targeting the use of Basket Option Contracts and Basket Contracts as tax avoidance transactions or possible tax avoidance transactions. Similar transactions have...
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Office Information

Daniel R.B. Nicholas

700 Sixth Street NW, Suite 700
WashingtonDC 20001-3980


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