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The Tax Lawyer

Forthcoming Issue

Volume 77, No. 2 - Winter 2024

The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. Abstracts can be viewed by anyone, but full text pdfs are accessible only to members of the Section.

Links to the full articles will be posted when the next issue is published.

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Vol. 77, No. 2 (Winter 2024)

Administrative Law Meets Section 501(c)(3) Charitable Purpose
Ellen P. Aprill
Abstract

Rethinking Taxing Excess Profits
Reuven S. Avi-Yonah* and Tamir Shanan
Abstract

Blocked Income & 3M Company & Subsidiaries v. Commissioner - Round One - The Chevron Step One Argument
Philip G. Cohen
Abstract


Not Taxing Puerto Rico? Whitewashing Impoverishment in United States v. Vaello-Madero
Francine J. Lipman
Abstract

If you are an ABA member, you can receive The Tax Lawyer when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.