Resources

2017 Tax Act Content Archive: ABA Tax Periodicals

ABA Tax Times

(Open Access)

Jaye Calhoun, States Work to Avoid Impact of TCJA Limitation on State and Local Tax Deduction and IRS Weighs in on Attempted Workarounds. ABA Tax Times (November 2018).

George K. Yin, How the Byrd Rule Might Have Killed the 2017 Tax Bill . . . and Why It Didn’t. ABA Tax Times (August 2018).

Katila Howard, Executive Compensation for Tax-Exempt Entities After Tax Reform. ABA Tax Times (August 2018).

Matthew E. Rappaport and Caryn I. Friedman, Section 1202: A Big Deal for Small Business. ABA Tax Times (August 2018).

Troy Ware, The BEAT and Bilateral Tax Treaties: Where Might the Tension Lead?. ABA Tax Times (May 2018).

Jasper L. Cummings, Jr., 1986 vs. 2017: No Comparison. ABA Tax Times (Mar. 2018).

Alfred Bae & Vivek Chandrasekhar, Avoiding Related-Party Traps Under the Tax Cuts and Jobs Act. ABA Tax Times (Mar. 2018).

Daniel M. Reach, Parsing the New Interest Expense Limitation in the Tax Cuts and Jobs Act. ABA Tax Times (Mar. 2018).



The Tax Lawyer

(Abstracts are open access. Full article access is available to Tax Section members only.)

Nicole Ford, Tax Reform in a ‘World Without Chevron’: Will Regulations Withstand the Review of Justice Gorsuch?, 71 Tax Law. __ (2018). Full Article   |   Abstract

Bruce A. McGovern & Cassady V. Brewer, Recent Developments in Federal Income Taxation: The Year 2017, 71 Tax Law. 725 (2018). Full Article | Abstract



The Practical Tax Lawyer

(Open access to selected articles identified below.)

Claire Taylor and Evan Davis, CCTP Updates—Important Developments: Criminal. Practical Tax Lawyer (Fall 2018). (Preview)

Seth M. Colwell, Bunching of Itemized Deductions Provides Greater Benefit under the New Tax Law., Practical Tax Lawyer (Fall 2018). (Preview)

Dean S. Shulman, Sara B. Zablotney and Margaret R. T. Dewar, Upended: The Impact of Tax Reform on Up-C Structures. Practical Tax Lawyer (Fall 2018). (Preview)

Bradley T. Borden, Code Section 1031 After the 2017 Tax Act. Practical Tax Lawyer (Fall 2018). (Preview)

John Cunningham, Advising Clients under Section 199A—A Revolutionary New Field of Tax and Legal Practice. Practical Tax Lawyer (Summer 2018). (Preview)

Maria Dooner, Impact of the Tax Cuts and Jobs Act on Wage Earners. Practical Tax Lawyer (Spring 2018). (Preview)

Pamela D. Perdue, Qualified Plan Changes Under the New Tax and Budget Acts. Practical Tax Lawyer (Spring 2018). (Preview)

Greta Cowart & M. J. Asensio, A Practical Look at Tax Reform’s Radical New Game Plan for Compensation in Tax Exempt Organizations. Practical Tax Lawyer (Spring 2018). (Open Access)

Ted David, LEARN TO LOVE THE IRS—Relief for Contractors?—What’s Left After Tax Reform?—More Talk About Tax Reform—Avoiding Identity Theft—Tax Reform and the Tide—The Poor IRS—Will Tax Reform Work?—Cases and Quips—The Skinny on Tax Reform. Practical Tax Lawyer (Winter 2018). (Preview)

Robert S. Schwartz, Some TCJA Provisions Impacting “Pass-Through” Trades and Businesses (with Illustrative Examples). Practical Tax Lawyer (Winter 2018). (Open Access)

Jordan D. August, Business Interest Deduction Limitation: The New Code Section 163(j) . Practical Tax Lawyer (Winter 2018). (Open Access)

Phyllis Horn Epstein, TCJA Miscellany . Practical Tax Lawyer (Winter 2018). (Preview)

Jerald David August, Tax Cuts and Jobs Act of 2017 Introduces Major Reforms to the International Taxation of U.S. Corporations. Practical Tax Lawyer (Winter 2018). (Open Access)