The Tax Lawyer
The Journal
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The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. |
The Tax Lawyer endeavors to provide scholarly articles by notable tax attorneys and professors, key reports by Section of Taxation committees and task forces, and student notes and comments on timely topics that the editorial board believes to be of professional interest to members of the Section and the tax profession.
Editorial Information
Find out more about the Editorial Board members who contribute to The Tax Lawyer or Editorial Board of The Tax Lawyer State and Local Tax Edition.
View our Editorial Policy to learn about submitting an article to the journal.
The Tax Lawyer Citation and Style Manual for authors and report editors.
View or Search Archived Issues
Section Members may view and download articles from The Tax Lawyer beginning with the Spring 2000 issue by selecting an issue from the menu below.
Or, Section members may search our electronic archive (Spring 2000-present) by keyword:
Latest Issue - Vol. 63 No. 1, Fall 2009
The Frame Game: How Defining the "Transaction" Decides the Case by David P. Hariton
Partnership Exit Strategies and the Failure of the Substantiality Test by Thomas W. Henning
Entity Identity: The Taxation of Quasi-Separate Enterprises by Stephen B. Land
Loyalty Divided: Duties to Clients and Duties to Others—the Civil Liability of Tax Attorneys Made Possible by Acceptance of a Duty to the System by
David J. Moraine
COMING SOON - Vol. 63 No. 2, Winter 2010
"Tax Risk to Noncontributing Shareholders from Disproportionate Capital Contributions: Red Herring or Elephant in the Room?" by Harvey Braverman
"U.S. Trade or Business Implications of Distressed-Debt Investing" by Peter A. Furci
"A Field Guide to Cancellation of Debt Income" by Martin J. McMahon, Jr. and Daniel L. Simmons
"Continuity of Business Enterprise: A Concept Whose Time Has Passed" by David F. Shores
Subscription Information
Section members receive The Tax Lawyer as one of the benefits of membership. Any member of the ABA may become a member of the Section of Taxation upon payment of the annual Section dues of $60.00, $26.50 of which pays for an annual subscription to The Tax Lawyer. Join the ABA Section of Taxation now and make The Tax Lawyer a key resource in your tax law library.
Persons who are not members of the Section may subscribe to The Tax Lawyer at the annual rate of $83.00 (4 issues) or may obtain individual copies and back issues, to the extent available, for $24.00 per copy. To subscribe, Click Here or contact the ABA Member Service Center at service@abanet.org or 1-800-285-2221.
