Coming Soon: The Spring 2018 issue of The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal. The Tax Lawyer is published quarterly as a service to members of the Tax Section. Click here to read the abstracts from the forthcoming issue.
CONTENTS
Martin J. McMahon, Jr., 2017 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Tax Policy Elegy
ARTICLES
Jerred G. Blanchard, Jr., The Ghost of Kimbell-Diamond: The Current State of the Law Pertaining to Multi-Step Corporate Transactions (Abstract)
Bradley T. Borden & Sang Hee Lee, Quantitative Prediction Model of Tax Law’s Substantial Authority (Abstract)
Fred B. Brown, Proposing a Single, Simpler Test for Cash Equivalency (Abstract)
Philip G. Cohen, The Fact of the Liability Requirement in the All Events Test - Flying Lessons over the Dark Clouds of General Dynamics from a Giant Eagle (Abstract)
Bruce A. McGovern & Cassady V. (“Cass”) Brewer, Recent Developments in Federal Income Taxation: The Year 2017 (Abstract)
Eric A. San Juan, The Distributive State and the Logic of Tax Expenditures (Abstract)