Foreword: Special SALT Committee Issue Jeffrey S. Reed The American Bar Association’s Tax Section turned 75 years old during the 2014–2015 bar year. To celebrate, each issue of The Tax Lawyer published during 2014–2015 includes papers chronicling...
75th Anniversary Compendium—Evolution of SALT Practice and the SALT Committee ABA Section of Taxation The American Bar Association’s Tax Section turned 75 years old during the 2014–2015 bar year. To celebrate, each issue of The Tax Lawyer published during 2014–2015 includes papers chronicling...
State Tax Administrators and the Tax Section R. Bruce Johnson I became the Vice Chair of the State and Local Taxes (SALT) Committee of the ABA Tax Section in 1997. In October 1998, in the middle of my term, I was appointed to the Utah State Tax Commission. ...
Reflections on the Past 15 Years David R. Cassidy I was asked to comment on the changes I have seen in the practice of state and local taxes since I served as Chair of the SALT Committee in 2001 through 2003. ...
Reflections on the SALT Committee: An Interview with Arthur R. Rosen ABA Section of Taxation As a constant presence at ABA Section of Taxation meetings over the last 35 years, Arthur Rosen missed (by his estimate) three meetings. No more, no less. Punctual and pugnacious, Mr. Rosen served as Chair...
Montreal Debate on Congressional Limitation of State Taxation of Interstate Commerce ABA Section of Taxation On August 7, 1966, during the business session of the ABA Section of Taxation at the Montreal Annual Meeting, the report of the Committee on State and Local Taxes was principally devoted to the presentation...
SALT: A Rich Legacy and Richer Future Stephanie Anne Lipinski Galland Other long-time SALT professionals in this compendium will write about the past of SALT law, how it came to be, and how it has progressed and expanded over the years. ...
The Section of Taxation and State Taxation: A Practitioner’s Perspective Peter L. Faber The Section of Taxation has evolved over the years, and for the better. When I first began going to Section meetings, the agenda consisted almost entirely of plenary sessions at which the chairs...
Present at the Creation: The SALT Committee’s Role in the Formation of the New Jersey Tax Court James H. Peters In the late 1960s and early 1970s several bills were introduced in Congress to regulate state taxation of interstate commerce. The Committee conducted a comprehensive review of those bills...
ABA Section of Taxation: Chairs, Committee on State and Local Taxes ABA Section of Taxation Taken from proceedings and other news published in The Tax Lawyer and its predecessor, the Bulletin, which was published from 1947–1967.
Taxation A History of the State and Local Taxes Committee and Its Most Recent Quarter Century of Work Philip M. Tatarowicz This Article is written to contribute to the Diamond Anniversary celebration of the Tax Section of the American Bar Association. It explores an aspect of Tax Section history that has largely been unaddressed...
Taxation Sales Tax and Cloud Computing in India Khagesh Gautam This Article, the first of its kind, addresses the question of imposition of sales tax on Cloud computing transactions in India. Several industry estimates show that the Cloud computing market is growing in India...
Taxation The Problem of State Split-Recovery Statutes: Why Punitive Damages Should Be Taxed as Windfalls Ashika David Courts and commentators have long recognized that punitive damages awards constitute an unexpected and unwarranted windfall gain to plaintiffs and, as such, the Code mandates that punitive damages awards...
Taxation Exotic Dancing: Taxable Gyrations or Exempt Art? John O. Hayward Although exotic dancers usually embroil themselves in censorship battles with local authorities, recently they have tussled with the Service over whether their dancing is subject to “admission” or “entertainment” taxes...
Taxation The Altered State of American Drug Taxes Jeremy M. Vaida The current state of American drug taxes occupies murky legal territory. Marijuana is legal in some form in almost half the states, Washington D.C., and Guam, but it is illegal federally. ...
Masterworks on Loan: A Case Against Use-Tax Exemptions Based on Prior Out-of-State Use Teo Larsson Sax Sales and use taxes are important revenue-raising tools for state and local governments. In 2013, general sales and use taxes accounted for roughly 30% of the states’ total tax revenues. ...
Nebraska’s LB 675: The Path to Rescinding Religious Property Tax Exemptions Benjamin Brookstone This Note examines Nebraska Unicameral Legislative Bill 675 (LB 675), introduced to the Nebraska legislature by Nebraska State Senator Ernie Chambers. ...
Index to Volume 68 ABA Section of Taxation This index includes articles, committee reports, student notes, and miscellaneous items that appear in volume 68 of The Tax Lawyer.
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