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Vol. 40 No. 1 - Fall 2020


People in Tax

Practice Points


Crediting (or Not) Foreign Countries’ Digital Services Taxes Under Section 903

This article considers whether digital services taxes are taxes “in lieu of a tax on income.” This has been one of the unanswered questions from the 2017 tax legislation that falls at the intersection of statutory and regulatory interpretation. In addition to the potential impact on the doctrine of Chevron deference, the resolution of this issue has ramifications for the future of the digital economy. ...


Appeal of Tax Cases: Potential Pitfalls and Procedural Issues

This article sets forth the timetable and steps for the appeal of a tax case from both the U.S. Tax Court (Tax Court), the federal district courts, and the U.S. Court of Federal Claims (CFC). Depending on the court from which the appeal is taken, some significant differences exist. These differences can lead to serious pitfalls, such as the failure to timely file a notice of appeal. ...

At Court

Point & Counterpoint


Point: The Supreme Court’s Statutory Interpretation in Gitlitz: A Failed Approach to Interpretation and a Bad Decision

The Supreme Court’s decision in Gitlitz v. Commissioner is an irresponsible decision disrupting the logic of tax for the benefit only of abuse. In Gitlitz the Supreme Court gave the equivalent of a double deduction, both an appropriate exclusion of cancellation of indebtedness income for an insolvent Subchapter S corporation and also an inappropriate increase in shareholder basis. ...


Counterpoint: The Constitution Is More Important than a Few Tax Dollars Squandered by Congress: Gitlitz Was Correctly Decided

Gitlitz was decided two decades ago, and its practical import was rapidly nullified when Congress amended the statute to remove the glitch in the statute Congress originally enacted. That being so, is Gitlitz worth our time and thought today? Yes, it is. In Gitlitz, the Supreme Court reminded us that the constitutional separation of powers principle is for the long term and should not be eroded by yielding to temptations of the moment. ...

Pro Bono Matters


Let’s All Stop and Reflect for a Moment

As I voluntarily returned to the office recently on a limited basis, I took some time to reflect on all that has happened in the world since last being in the office several months ago. From COVID-19 to the Black Lives Matter movement; from home office and Zoom to remote learning for students; and so on—these events have impacted us all, both on professional and personal levels. ...


V is the New Black: Virtual Settlement Days (VSD), Virtual Problem-Solving Days (VPSD), … Virtual Pro Bono (VPB)?

There is something deeply satisfying about volunteering your unique skill set to help a fellow individual in need. The ABA even has a Rule of Law Initiative where volunteer attorneys are sent overseas in different advocacy projects supported by per diems: it is akin to a lawyer’s version of “doctors without borders”—or the closest the ABA can come to it. ...

In Remembrance

People in Tax Podcast

Tax Bits

In the Stacks

Tax Section Meeting Calendar

Get connected, get educated, and get the most from your membership! Join us for high-level CLE programming and the latest news and updates from Capitol Hill, the IRS, and Treasury.

Section News & Announcements


2021 Midyear Tax Meeting to Be Virtual

The Tax Section will offer its next Midyear Tax Meeting in virtual format on January 25–29. The Virtual 2021 Midyear Tax Meeting will replace the meeting previously planned to be held in Los Angeles. The virtual meeting will provide in-depth CLE sessions designed to give a comprehensive overview of the latest federal, state, and local tax policies affecting your practice. Program schedule information is available, and registration is now open. ...

Tax Section CLE Calendar

Network with tax lawyers, meet leading experts from private practice and government, and discuss the latest tax regulations, legislation, and planning strategies.

Section Events & Promotions

JCEB Employee Benefits Passport

An annual subscription service that will be your passport to access, for one low price, all of the JCEB's webinars and on-demand CLE, and to attend any or all of the JCEB's renowned in-person National Institutes with a 25% discount.

Sponsorship Acknowledgements

About ABA Tax Times

ABA Tax Times (ISSN 2381-5868) (formerly NewsQuarterly) reports on developments pertaining to taxation, Tax Section news and meeting updates, and other information of professional interest to Tax Section members and other readers. Questions regarding ABA Tax Times can be sent to: [email protected].

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