Vol. 76, No. 4 - Summer 2023

Taxation

SALT Substitutes and Other Workarounds

by Karen C. Burke

In response to the Tax Cuts and Jobs Act of 2017, many states have enacted elective entity-level passthrough taxes that allow business owners to circumvent the individual cap on deductibility of state and local taxes (SALT), reducing federal tax...

Taxation

Recent Developments in Federal Income Taxation: The Year 2022

by Bruce A. McGovern and Cassady V. (“Cass”) Brewer

This Article summarizes and provides context to understand the most important developments in federal income taxation for the year 2022. The items discussed primarily consist of the following...

Taxation

Volume 76, Numbers 1, 2, 3, and 4

This index includes articles, committee reports, and miscellaneous items that appear in volume 76 of The Tax Lawyer. Two cumulative indices have been published previously.