Buffalo Law Review Archive

Independent historical archive (2006–2018). For current issues of the Buffalo Law Review, visit digitalcommons.law.buffalo.edu/buffalolawreview.

Tax Law

Federal income taxation, corporate tax structure, and the policy debates that animate the modern tax code.

From the archive

Articles from volumes 55–66 that touch on this area, ordered by how often they have been cited elsewhere on the open web.

Reading the conversation

Commentary essays on this subject are forthcoming. The reading list above is a starting point; for the live conversation on current doctrine in this area, the Buffalo Law Review continues to publish new volumes at digitalcommons.law.buffalo.edu/buffalolawreview.