The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 74, No. 3 (Spring 2021):

• Daniel S. Goldberg (Maryland), “Partnership Revaluations: Book-Ups Are Your Friends (Usually)”— Planning with Revaluations and Their Interplay with Section 704(c), 74 Tax Law. 345 (2021)
• Anthony C. Infanti (Pittsburgh; Google Scholar), Hegemonic Marriage: The Collision of “Transformative” Same-Sex Marriage with Reactionary Tax Law, 74 Tax Law. 411 (2021)
• Douglas A. Kahn (Michigan) & Jeffrey H. Kahn (Florida State), Recovery for Causing Tax Overpayment— Lyeth v. Hoey and Clark Revisited, 74 Tax Law. 437 (2021)
• Andrew L. Lawson (Arkansas; Google Scholar), When Does a BBA Partnership Terminate?, 74 Tax Law. 465 (2021)
• David S. Miller (Proskauer, New York), The Tax Guide to Offshore Lending, 74 Tax Law. 523 (2021)

• Herbert N. Beller (Northwestern), 2021 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Tax Lawyers as Teachers—A Precious Commodity, 74 Tax Law. 611 (2021)