Virginia Tax Review Publishes New Issue

The Virginia Tax Review has published Vol. 42, No. 3 (Spring 2023): 

• Gregg D. Polsky (Georgia; Google Scholar) & Ethan Yale (Virginia; Google Scholar), A Critical Evaluation of the Qualified Small Business Stock Exclusion, 42 Va. Tax Rev. 353 (2023) (reviewed by  Sloan Speck (Colorado; Google Scholar) here)
• Edward A. Zelinsky (Cardozo), The Commerciality of Non-Profit Hospitals Requires Them to Be Taxed: Bringing the Debate to a Conclusion, 42 Va. Tax Rev. 401 (2023)

• William E. Foster (Arkansas), Reckoning with Tax Risk, 42 Va. Tax Rev. 473 (2023)