Section of Taxation Publications
  VOL. 57
NO. 2

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ARTICLESSection Members Only
Wither FIRPTA?
Fred B. Brown
Full Article
The Section 734(b) Basis Adjustment Needs Repair
Howard E. Abrams
Full Article
Tax Evidence II: A Primer on the Federal Rules of Evidence as Applied by the Tax Court
Joni Larson
Full Article
Fun and Games with Guaranteed Payments
Lewis R. Steinberg
Full Article
Sales Price Adjustments: The Continuing Conundrum
Michael Baillif
Full Article
That Newtime Religion: Breaking Another False Idol—The COSS
Alvin D. Lurie
Full Article
A Second Chance? Evaluating an Inter Vivos Transfer After a Failed QTIP Election: Wells Fargo Bank New Mexico v. United States
Jonathan Beardsley

Full Article
Can a State's Marital Deduction Savings Clause Reform a Defective Marital Deduction? Estate of Davis v. Commissioner
Edward C. Renenger

Full Article
Section members may also view this issue of The Tax Lawyer in its entirety.


Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center


If you are an ABA member, you can receive The Tax Lawyer and the Section NewsQuarterly, both quarterly publications, when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.