Monte A. Jackel of Jackel Tax Law published a review of ALI’s Centennial History book. In this review he takes a close look at the ALI’s history with federal tax law, including providing a detailed appendix of past ALI projects.
From the introduction:
In its centennial book of essays summarizing its 100 years of existence, the American Law Institute and the authors it selected to contribute to the book do a good job describing the various restatements, principles of law, and model codes that form a huge part of the ALI’s legacy. Who does not remember those days in law school reviewing the Restatement of torts, contracts, and so on? Well done and objectives fulfilled.
Not so well known is that the ALI has a long and rich history of engaging in projects involving federal tax. Unfortunately, the federal tax history of the ALI was not separately discussed in the centennial history. It should have been.