The Fall 2019 issue of The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, will be available soon. The Tax Lawyer is published quarterly as a service to members of the Tax Section.
Fall 2019 Issue (Click here to go to The Tax Lawyer homepage.)
Bryan T. Camp, New Thinking About Jurisdictional Time Periods in the Tax Code
Steven Z. Hodaszy, The Curious Case of Section 461(l): Why This Unclear and Unwise New Rule Should Be Construed as Narrowly as Possible
Shay Moyal, Back to Basics: Rethinking Normative Principles in International Tax
Mary Roche Waller, Sex Inequality in the United States and French Income Tax Filing Systems
American Bar Association Section of Taxation, Comments on Proposed Revenue Procedure in Notice 2019-07 Regarding Section 199A and Rental Real Estate Enterprises