| The State
and Local Tax Lawyer endeavors to provide scholarly
articles and student notes and comments on topics pertaining
to taxation and other information that it believes to
be of professional interest to members of the Section
of Taxation of the American Bar Association and other
readers.
The State and Local Tax Lawyer welcomes the
submission of articles written by admitted members of
the bar and by other professionals. Manuscripts by candidates
for graduate degrees in law (e.g., LL.M. or M.L.T.)
will be considered articles if the author is admitted
to the bar at the time of submission. Authors interested
in submitting an article are encouraged to visit The
State and Local Tax Lawyer
online for information about current issues, editorial
policy, and the Citation &
Style Manual.
Although utmost care will be given to material submitted,
The State and Local Tax Lawyer cannot accept
responsibility for unsolicited manuscripts. Authors
are encouraged to submit articles electronically in
the form of an e-mail attachment. Articles submitted
as e-mail attachments must be formatted in MS Word.
Please use standard formatting and fonts. E-mail submissions
should be sent to: Assistant Staff Director, Publications,
at taxweb@staff.abanet.org.
Please refer to "The State and Local Tax Lawyer"
in the subject of the e-mail message. Authors who choose
to send their manuscripts by regular mail should send
three (3) copies, typewritten and double-spaced, to:
The State and Local Tax Lawyer, Assistant Staff
Director, Publications, ABA Section of Taxation, 740
15th Street, NW, Washington, DC 20005.
The Editorial Board of The
State and Local Tax Lawyer reserves the right to
accept or reject any article, note or comment and the
right to condition acceptance upon revision of material
to conform to its criteria. The State and Local Tax
Lawyer does not publish material that has been previously
published or is scheduled for publication elsewhere.
Articles and notes and comments are accepted on the
basis of substantive merit, professional interest, appeal
to the readers of The State and Local Tax Lawyer,
timeliness of the topic, clarity of expression and style.
Notes and comments should consist of either analysis
of recent developments in tax law or comments on important
current tax cases.
Because issues of tax law and policy are frequently
controversial, readers of The State and Local Tax
Lawyer should understand that opinions expressed
in articles and notes and comments are solely those
of the authors and may differ from those of the American
Bar Association, the Section of Taxation of the Association,
the Editorial Board of The State and Local Tax Lawyer,
or the Student Editorial Board of The State and Local
Tax Lawyer. An article contributed by a public official
does not necessarily represent the views of that person’s
department or agency unless expressly so stated in the
particular instance. Nothing herein contained shall
be construed as representing the opinions, views or
action of the American Bar Association, or of the Section
of Taxation of the Association unless duly approved
by the Association or the Section as the case may be.
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