Looking to the Future
The flywheel effect, introduced by Jim Collins in his book, “Good to Great,” states that organizations do not become exceptional as a result of a single intervention or initiative but rather from the…
Volume 42, Issue 4
The flywheel effect, introduced by Jim Collins in his book, “Good to Great,” states that organizations do not become exceptional as a result of a single intervention or initiative but rather from the…
This is an interview of Nancy Rossner, executive director of The Community Tax Law Project in Richmond, VA. CTLP was founded in 1992 as the first independent low-income taxpayer clinic in the nation.
This essay explores whether the expenses of gender-affirming care will remain deductible under s. 213 as more and more states make it illegal. A longer version will appear in Vol. 25 of the Georgetow…
This article gives an overview of the energy tax credit provisions in the Inflation Reduction Act (signed into law on August 16, 2022), discusses the Treasury and IRS guidance issued to date, and ide…
In Moore v. U.S., the Supreme Court may hold income must be realized before taxes pass muster under the Sixteenth Amendment, casting doubt on a potential wealth tax and Code provisions involving, for…
Departing Pro Bono Matters columnist Andrew Roberson reflects on how he has integrated pro bono into his career, his involvement with the Tax Section, writing for ABA Tax Times, and sharing his passi…
In 2024, some taxpayers will have a new filing option: free tax software from the IRS. The direct file pilot project is a major step forward for the IRS, and the tax community should continue to watc…
Miranda Stewart’s book is an excellent introduction to tax policy. It lays out the major concerns of tax policy in understandable terms from a variety of angles: law, accounting, public finance and e…
To the tune of Oh, Lady Be Good by George Gershwin and by Ira Gershwin as recorded by Ella Fitzgerald.