Meeting Innovation and Change—For the Better!
In the regular "From the Chair” column, Tax Section Chair Scott Michel reflects on the 2024 May Tax Meeting, the upcoming 2025 Midyear Tax Meeting date change, the Las Vegas conference in December, a…
ABA Tax Times covers practical topics in taxation and case analysis in order to advance the field of tax law.
Latest Articles
In the regular "From the Chair” column, Tax Section Chair Scott Michel reflects on the 2024 May Tax Meeting, the upcoming 2025 Midyear Tax Meeting date change, the Las Vegas conference in December, a…
This article discusses the significant implications of two pending US Supreme Court cases: Loper Bright and Relentless. These cases challenge the longstanding judicial deference granted to administra…
This essay considers whether interpreting the APA to require more procedural requirements to issue tax regulations improves their quality. It argues that neither more notice and comment nor greater s…
The essay explains how APA notice-and-comment procedures and judicial review to ensure Treasury and IRS compliance improve the tax regulatory process, especially as Congress relies on the tax system…
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