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.
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Vol. 72, No. 2 (Winter 2019)
CONTENTS
REPORTS
Initial Comments Concerning the Aggregation and Disaggregation of Trade or Business Activities for Purposes of Section 199A
American Bar Association Section of Taxation
Comments Concerning the Specialized Service Trade or Business Activities for Purposes of Section 199A
American Bar Association Section of Taxation
Comments Concerning the Treatment of Losses and Certain Other Issues Regarding the Section 199A Deduction
American Bar Association Section of Taxation
ARTICLES
Proposal for a Non-Subsidized, Non-Retirement-Plan, Employee-Owned Investment Vehicle to Replace the ESOP
Sean Anderson and Andrew Morrison Stumpff
Abstract
The Compulsory Tax Constraint for Foreign Tax Credits Post TCJA & Coca-Cola Co. v. Commissioner
Philip G. Cohen
Abstract
Asset Basis In Acquisitive Reorganizations: General Utilities Hangover
David Hasen
Abstract
No Orchard, No Capital Gain
Calvin H. Johnson
Abstract
In Defense of the PIP Regulations
Walter D. Schwidezky
Abstract
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