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May 26, 2022 Section News & Announcements

The Tax Lawyer—Winter and Spring 2022 Issues Now Available

The Winter and Spring 2022 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 2022 Issue (Click here to read or download the complete issue.)

Article

Ryan M. Gurule, Captured: Regulating to 1.5C Through Tax and Escaping from Regressive Pitfalls

Christopher H. Hanna, Corporate Tax Integration: Past, Present, and Future

Xuan-Thao Nguyen and Jeffrey A. Maine, Incentivizing Innovation

Katherine Pratt, Learning to Live Without Form 1040

Spring 2022 Issue (Click here to read or download the complete issue.)

Articles

Linda Galler, Tax Opinion Policies and Procedures

Steven Z. Hodaszy, Exchange-Traded Funds Use Section 852(b)(6) for Tax Avoidance, Not Just Tax Deferral: So Why Is This Loophole Still Open?

State and Local Tax

Casey W. Baker, Thomas Norton, and Ralph E. McKinney, U.S. State Taxation of Cryptocurrency-Involved Transactions: Trends and Considerations for Policy Makers