A tax blog by tax academics. We teach at law schools around the country. We have interests in a number of different topics, including tax-exempt organizations, tax procedure and administration, cross-border taxation, and taxation of individuals and business entities. Through this blog, we hope to generate interesting conversations about tax law, tax policy, and the intersection of tax and various other topics.
For an explanation of the SRLY Subgroup rules (and our blog name), see here and Treas. Reg. 1.1502-21.