The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 76, No. 2 (Winter 2023):

• Philip G. Cohen (Pace), Whirlpool Financial Corp. v. Commissioner Was Properly Decided, 76 Tax Law. 247 (2023)
• William P. Kratzke (Memphis), Musings: Itemized Deductions and The Changing Fabric of American Society Wrought by the Tax Cuts and Jobs Act – Observing Regressiveness Hidden in Plain Sight, 76 Tax Law. 293 (2023)
• Scott A. Schumacher (Washington; Google Scholar), Taxes, Administrative Law, and Agency Expertise: Questioning the Orthodoxy, 76 Tax Law. 341 (2023)

• Walter D. Schwidetzky (Baltimore), The Wyden Proposals on Partnership Debt: Step Forward or Back?, 76 Tax Law. 389 (2023)
• Alexander M. Stephenson (Kirkland & Ellis, Chicago), Stacking the Chips: Qualified Small Business Stock Exclusion, 76 Tax Law. 247 (2023)