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.
Links to the full articles will be posted when the next issue is published.
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Vol. 77, No. 1 (Fall 2023)
A New Framework for Taxing Cryptocurrencies
Reuvan Avi-Yonah and Mohanad Salaimi
Abstract
Taxpayers' Tax Election Regrets
Emily Cauble
Abstract
The Future of Research and Experimentation After the Tax Cuts and Jobs Act
Mary LaFrance
Abstract
Real-World Reform of Partnership Allocations
Walter D. Schwidetzky
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.