June 14, 2019 Section News & Announcements

The Tax Lawyer – Winter and Spring 2019 Issues Are Available

The Winter and Spring 2019 issues of The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, are now available. The Tax Lawyer is published quarterly as a service to members of the Tax Section.

Winter 2019 Issue (Click here to read or download the complete issue.)

Reports

American Bar Association Section of Taxation, Initial Comments Concerning the Aggregation and Disaggregation of Trade or Business Activities for Purposes of Section 199A

American Bar Association Section of Taxation, Comments Concerning the Specialized Service Trade or Business Activities for Purposes of Section 199A

American Bar Association Section of Taxation, Comments Concerning the Treatment of Losses and Certain Other Issues Regarding the Section 199A Deduction

Articles

Sean Anderson and Andrew Morrison Stumpff, Proposal for a Non-Subsidized, Non-Retirement-Plan, Employee-Owned Investment Vehicle to Replace the ESOP

Philip G. Cohen, The Compulsory Tax Constraint for Foreign Tax Credits Post TCJA & Coca-Cola Co. v. Commissioner

David Hasen, Asset Basis in Acquisitive Reorganizations: General Utilities Hangover

Calvin H. Johnson, No Orchard, No Capital Gain

Walter D. Schwidetzky, In Defense of the PIP Regulations

Spring 2019 Issue (Click here to read or download the complete issue.)

Articles

Karen C. Burke, Section 199A and Choice of Passthrough Entity

Eric Lopresti, What’s Wrong with Strict Liability and Non-Monetary Penalties? The Case for Reasonable Fault-Based Civil Tax Penalties and Procedural Protections (Paper from the 3rd International Conference on Taxpayer Rights)

Erwin R. Griswold Lecture

Richard M. Lipton, Proper Application of the Judicial Doctrines and the Elimination of Section “I Don’t Like It”

Comment

Nicholas E. Hakun, Should My Lawyer Do My Taxes? Income Tax Preparation, Accounting Services, and the Scope of the Attorney-Client Privilege


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