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The Tax Lawyer

Forthcoming Issue

Volume 77, No. 3 - Spring 2024

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.

Return to The Tax Lawyer Archives ➔

Vol. 77, No. 3 (Spring 2024)

Tax Flotsam of Partnership Mergers and Divisions
Bradley T. Borden, Douglas L. Longhofer, and Matthew E. Rappaport

Navigating the Split-Holding-Period Rules for Partnership Interests
Steven Z. Hodaszy

Charity Law & Blockchain Technology: Using Old Wineskins for New Wine?
Lloyd Hitoshi Mayer

Tax Scholars and the Courts: Applying the APA to Tax Since Mayo
Stephanie Hunter McMahon

State and Local Tax

Help Wanted: Achieving Better Formulas for Apportioning Income, Residence and Intangibles Through the Use of Information Not Generated for Tax Purposes 
Darien Shanske

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.