Vol. 70, No. 3 - Spring 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 Spring 2017 issue of The Tax Lawyer in its entirety.

Vol. 70 No. 3 (Spring 2017)


2017 Erwin N. Griswold Lecture Before the American College of Tax Counsel: A (Not So) Modest Proposal
Karen L. Hawkins
Full Article


Comments on Proposed Regulations Under Section 751(b)
American Bar Association Section of Taxation
Full Article


Hot Asset Exchanges: Integrating Sections 704(c), 734(b), and 751(b)
Karen C. Burke
Full Article   |   Abstract

Proceed with Caution: D(e)riving a Hybrid Down the Tax Treaty On-Ramp
Andrew Walker
Full Article   |   Abstract


Out of Bounds: How Garcia v. Commissioner Illustrates the Impossibility of Applying the Rules of Taxation Affecting Nonresident Alien Athletes
Jay L. Tymkovich
Full Article

Kuretski v. Commissioner: The Tax Court’s Identity Crisis
Spencer P. Williams
Full Article


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.

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