Vol. 71, No. 1 - Fall 2017


The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. Abstracts can be viewed by anyone, but full text pdfs are accessible only to members of the Section.

Section members may also view the Fall 2017 issue of The Tax Lawyer in its entirety.

Vol. 71, No. 1 (Fall 2017)



A Practitioner’s Guide to Tax Evidence (2d ed. 2017): A Preview
Joni Larson
Full Article   |   Abstract

Boundaries of the Prediction Model in Tax Law’s Substantial Authority
Bradley T. Borden & Sang Hee Lee
Full Article   |   Abstract

A Partnership Mark-to-Market Tax Election
David Hasen
Full Article   |   Abstract

The IRS’s Tax Determination Authority
Allen D. Madison
Full Article   |   Abstract

Fast-Pay Stock
David W. Mayo & Lucas R. Deppermann
Full Article   |   Abstract


If you are an ABA member, you can receive The Tax Lawyer when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.

Now Available: The Tax Lawyer Audio Edition from ModioLegal

What is an hour of your time worth? Listen to the same content as the print edition of The Tax Lawyer without forgoing billable time at your desk – approximately 40 hours of content per year! Preview a sample on ModioLegal or learn more at www.modiolegal.com