The Spring 2023 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.
Spring 2023 Issue
Steve Johnson, Congressional Primacy, Equitable Tolling, and Tax Court Deficiency Litigation
Sergio Pareja, The Incapacitated Grantor and the Revocable Trust: Unnecessary Tax Complexity and a Reform Proposal
Laura Snyder, Can Extraterritorial Taxation Be Rationalized?