Document Type
Article
Publication Date
8-2026
Abstract
Michael McDonald has continued an important dialogue that requires more attention from both taxpayers and the government. In reply to our recent article, McDonald has expressed his disagreement with a number of issues that each of us has adequately covered. We'll just have to agree to disagree on those matters, some of which will eventually play out in the courts. In this article, we will cover a few issues that McDonald has raised that we believe will be useful to this ongoing dialogue.
Recommended Citation
Avi-Yonah, Reuven S. "Periodic Adjustments — The Dialogue Continues." Tax Notes Federal 192, no. 8 (2026): 1457-1465.
Comments
Reprinted with the permission of Tax Analysts