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Stanley S. Surrey died in 1984, two years before the enactment of the Tax Reform Act of 1986, which gave us the Internal Revenue Code of 1986 as amended. Historians have recently discovered Surrey’s work through his memoirs, published in 2022, and several articles based on the memoir and on the unpublished Surrey papers at Harvard Law School. There is no doubt that Surrey was a towering historical figure during his “Half-Century with the Internal Revenue Code.” As his protégé Donald Lubick, who served as Assistant Secretary for Tax Policy in both the Carter and the Clinton Administrations, stated, Surrey “dominated tax policy both in the United States and internationally in the 1960s and ‘70s.” As of 1970, Surrey was the most cited tax scholar, “with more than twice the citations of his closest contemporary and occasional rival, Boris I. Bittker.”


Copyright the Authors. Originally published as Avi-Yonah, Reuven S. and Nir Fishbien. "What Would Surrey Say? The Long Reach of Stanley S. Surrey." Law and Contemporary Problems 86, no. 2 (2023): 187-201.

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