The Tax Lawyer

Forthcoming Issue

Volume 74, No. 3 - Spring 2021

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. 3 (Spring 2021)

“Partnership Revaluations: Book-ups are Your Friends (Usually)” Planning with Revaluations and their Interplay with Section 704(c) 
Daniel S. Goldberg
Abstract

Hegemonic Marriage: The Collision of “Transformative” Same-Sex Marriage with Reactionary Tax Law
Anthony C. Infanti
Abstract

Recovery for Causing Tax Overpayment – Lyeth v. Hoey and Clark Revisited
Douglas A. Kahn & Jeffrey H. Kahn
Abstract

When Does a BBA Partnership Terminate?
Andrew L. Lawson
Abstract

The Tax Guide to Offshore Lending
David S. Miller
Abstract

2021 Erwin N. Griswold Lecture Before the American College of Tax Counsel:  Tax Lawyers as Teachers: A Precious Commodity
Herbert N. Beller

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