Vol. 71, No. 4 - Summer 2018

Taxation

An Examination of Unclaimed Property Laws after the Adoption of RUUPA: Suggestions for Continued Advancement

ABA Section of Taxation, State and Local Taxes Committee

While taxes have been imposed for several millennia, the modern unclaimed property laws are of more recent vintage and the underlying legal concepts are less developed. ...

Taxation

Tax Reform in a “World Without Chevron”: Will Tax Regulations Withstand the Review of Justice Gorsuch?

Niki Ford

The United States Supreme Court case of Chevron, U.S.A. v. Natural Resources Defense Council, Inc. has governed administrative deference jurisprudence for over thirty years. ...

Taxation

The Connecticut Municipal Property Tax: Its Roots and Branches

Dan M. Smolnik

Property taxation is regarded as both an efficient and effective way to raise money for the support of municipal budgets, not just in Connecticut, but all over the country. ...

Taxation

Taxation of Autonomous Vehicles in Cities and States

Stephen Ratner

Cities and states must shape tax policy to directly confront the range of impacts autonomous vehicles will have over the next several decades. ...

Index to Volume 71

ABA Section of Taxation

This index includes articles, committee reports, student notes, and miscellaneous items that appear in volume 71 of The Tax Lawyer.