The Tax Lawyer

Forthcoming Issue

Volume 73, No. 1 - Fall 2019

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. 73, No. 1 (Fall 2019)

New Thinking About Jurisdictional Time Periods in the Tax Code
Bryan T. Camp

The Curious Case of Section 461(l): Why This Unclear and Unwise New Rule Should Be Construed as Narrowly as Possible
Steven Z. Hodaszy

Back to Basics: Rethinking Normative Principles in International Tax
Shay Moyal

Sex Inequality in the United States and French Income Tax Filing Systems
Mary Roche Waller


Comments on Proposed Revenue Procedure in Notice 2019-07 Regarding Section 199A and Rental Real Estate Enterprises
American Bar Association Section of Taxation

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.