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78 Tax Executive [i] (2026)

handle is hein.journals/taxexe78 and id is 1 raw text is: 







T'


ecutive


TAX REFUND

  LITIGATION

THE PATH  TO RELEASING
  STUCK  REFUNDS?











                 SALT TRAPS FOR
               DISREGARDED ENTITIES

               UNCONSTITUTIONALITY
               OF BRAZILIAN ODMTT

               IRS: MORE WITH LESS?

               CHAPTER LEADER:
               TRACY KAUTZMAN

               MEMBER PROFILE:
                 SANDY SHANKS

                 TAX TECH CORNER:
               OVERRELIANCE ON Al
                 FOR TAX ADVICE


  ASK THE EXPERT:
TAX POLICY AND CLEAN
ENERGY INVESTMENT


JANUARY
FEBRUARY
2026


Vol.78
No. 1