The Tax Lawyer

Forthcoming Issue

Volume 73, No. 4 - Summer 2020

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. 74, No. 1 (Fall 2020)

Moving Tax Disputes Online Without Leaving Taxpayer Rights Behind
W. Edward Afield
Abstract

Distributions to Beneficiaries of Tax-Favored Retirement Plans, Before and After the SECURE Act
Vorris J. Blankenship
Abstract

Section 338 and the Step Transaction Doctrine
David Hasen
Abstract

Recourse and Nonrecourse Debt: What Are the Federal Income Tax Consequences When the Character of Debt Changes
Kenneth C. Weil
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.

Recent Developments
Recent Developments in Federal Income Taxation: The Year 2019
Bruce A. McGovern & Cassady V. (“Cass”) Brewer
Abstract