Forthcoming Issue

 

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. 72, No. 1 (Fall 2018)

CONTENTS

REPORTS

Recommendations for the 2018-2019 Department of the Treasury and Internal Revenue Service Priority Guidance Plan Related to the Act
American Bar Association Section of Taxation

Second Set of Recommendations for the 2018-2019 Department of the Treasury and Internal Revenue Service Priority Guidance Plan
American Bar Association Section of Taxation

Comments on the Tax Treatment of Hard Forks
American Bar Association Section of Taxation

Comments on Sections 864(c)(8) and 1446(f) As Added to the Internal Revenue Code of 1986 by P.L. 115-97 on December 22, 2018
American Bar Association Section of Taxation

Comments on the 2014 Offshore Voluntary Disclosure Program and the Streamlined Procedures
American Bar Association Section of Taxation

Comments on Notice 2017-73, Request for Comments on Application of Excise Taxes with Respect to Donor Advised Funds in Certain Situations
American Bar Association Section of Taxation

Comments Concerning H.R. 5444 “Taxpayer First Act”
American Bar Association Section of Taxation

Memorandum of Agreement dated April 11, 2018, and Review of Tax Regulations Under Executive Order 12866
American Bar Association Section of Taxation

ARTICLES

Section 355 Revisited: Time for a Major Overhaul?
Herbert N. Beller
Abstract

More of the “Same”: Section 6621(d) in the Federal Circuit
David Berke
Abstract

Section 4960: Unpleasant Surprises and Unanswered Questions for Tax-Exempt Entities with 457 Plans
Brian Gallagher
Abstract

OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy
Monica Gianni
Abstract

The Section 871(m) Qualified Index Rules
Jeffrey D. Hochberg
Abstract

A Model of Complexity and Uncertainty: Redemptions of Partnership Interests
Michelle M. Jewett
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.