February 22, 2019 News & Announcements

The Tax Lawyer – Fall 2018 Issue Is Available

The Fall 2018 Issue of The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is now available. The Tax Lawyer is published quarterly as a service to members of the Tax Section. Click here to read or download the complete issue.

Reports

American Bar Association Section of Taxation, Revenue Service Priority Guidance Plan Related to the Act

American Bar Association Section of Taxation, Second Set of Recommendations for the 2018-2019 Department of the Treasury and Internal Revenue Service Priority Guidance Plan

American Bar Association Section of Taxation, Comments on the Tax Treatment of Hard Forks

American Bar Association Section of Taxation, Comments on Sections 864(c)(8) and 1446(f ) as Added to the Internal Revenue Code of 1986 by P.L. 115-97 on December 22, 2017

American Bar Association Section of Taxation, Comments on the 2014 Offshore Voluntary Disclosure Program and the Streamlined Procedures

American Bar Association Section of Taxation, Comments on Notice 2017-73, Request for Comments on Application of Excise Taxes with Respect to Donor Advised Funds in Certain Situations

American Bar Association Section of Taxation, Comments Concerning H.R. 5444 “Taxpayer First Act”

American Bar Association Section of Taxation, Memorandum of Agreement Dated April 11, 2018, and Review of Tax Regulations Under Executive Order 12866

Articles

Herbert N. Beller, Section 355 Revisited: Time for a Major Overhaul?

David Berke, More of the “Same”: Section 6621(d) in the Federal Circuit

Brian Gallagher, Section 4960: Unpleasant Surprises and Unanswered Questions for Tax-Exempt Entities with 457 Plans

Monica Gianni, OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy

Jeffrey D. Hochberg, Fast-Pay Stock

Michelle M. Jewett, A Model of Complexity and Uncertainty: Redemptions of Partnership Interests

Audio Editions Available from ModioLegal

What is an hour of your time worth? Listen to the same content as the print edition of The Tax Lawyer without forgoing billable time at your desk – approximately 40 hours of content per year!

 


Section of Taxation members can discuss this article in the ABA Tax Times Community. ➔