The Spring 2018 Issue of The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal,is now available. The Tax Lawyer is published quarterly as a service to members of the Tax Section. Click here to read or download the complete issue.
2018 Erwin N. Griswold Lecture Before the American College of Tax Counsel
Martin J. McMahon, Jr., Tax Policy Elegy
Articles
Jerred G. Blanchard, Jr., The Ghost of Kimbell-Diamond: The Current State of the Law Pertaining to Multi-Step Corporate Transactions
Bradley T. Borden & Sang Hee Lee, Quantitative Prediction Model of Tax Law’s Substantial Authority
Fred B. Brown, Proposing a Single, Simpler Test for Cash Equivalency
Philip G. Cohen, The Fact of the Liability Requirement in the All Events Test—Flying Lessons over the Dark Clouds of General Dynamics from a Giant Eagle
Eric A. San Juan, The Distributive State and the Function of Tax Expenditures
Bruce A. McGovern & Cassady V. Brewer, Recent Developments in Federal Income Taxation: The Year 2017