The Akron Tax Journal is a scholarly publication that presents in-depth articles on contemporary taxation issues written in law review format, with a primary focus on aiding practitioners in this complex field. The Tax Journal is published annually in the Spring.
Past articles have included works on: subpart F, the slow death of the SESOP, the finality of tax court judgments, tax shelter opinion letters, the reach of the federal tax lien statute on interests in a tenancy by the entirety, educational opportunities in the tax code, religiously-based Social Security exemptions, external costs of sales in property valuations, specified liability loss (SLL) for a consolidated corporate taxpayer, the deductability of legal fees by a corporation, and the timing of taxes under FICA and FUTA.
Attorneys, law school and accounting professors, and accountants are encouraged to submit articles. A primary purpose of the Journal is to aid the tax practitioner. Accordingly, articles adopting a pragmatic or "how-to" approach to a problematic area of taxation will be given the most favorable consideration. Submissions will also be reviewed on the basis of timeliness, substantive merit, originality, and writing style. Articles must be received by December 1 to be considered for publication in the subsequent issue.
Although every effort will be made to acknowledge receipt of unsolicited manuscripts, such manuscripts will not be routinely returned following review by the Journal's Editorial Board. The Editorial Board further reserves the right to accept or reject all submissions and to condition publication of manuscripts on revisions to meet editorial standards set for the Journal.
Manuscripts may be attached to an e-mail directed to taxjournal@uakron.edu or may be mailed to the Akron Law Review, Attn: Tax Journal Submission, 150 University Ave., Akron, OH 44325-2901.