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March 09, 2023 Section News & Announcements

The Tax Lawyer—Winter 2023 Issue Available Now

The Winter 2023 issue of The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is available now. The Tax Lawyer is published quarterly as a service to members of the Tax Section.

Winter 2023 Issue (Click here to view the complete issue.)

Articles

Philip G. Cohen, Whirlpool Financial Corp. v. Commissioner Was Properly Decided

William P. Kratzke, Musings: Itemized Deductions and The Changing Fabric of American Society Wrought by the Tax Cuts and Jobs Act – Observing Regressiveness Hidden in Plain Sight

Scott A. Schumacher, Taxes, Administrative Law, and Agency Expertise: Questioning the Orthodoxy

Walter D. Schwidetzky, The Wyden Proposals on Partnership Debt: Step Forward or Back?

Alexander M. Stephenson, Stacking the Chips: Qualified Small Business Stock Exclusion