As 2018 gutters out, sputtering down to its dim end, it might be worth looking back at one of the few genuinely new lights of the past year—the Columbia University law professor Philip Hamburger's underappreciated L iberal Suppression: Section 501(c)(3) and the Taxation of Speech.
Perhaps the book received less attention than it deserved because of its subtitle, there being a general rule in the publishing world that books with parenthesed paragraph numbers of IRS code in their name aren't destined for wide notice. Call a book Trojan Horses, and you might do all right. Add the subtitle 26 CFR 20.7520-3 and the Taxation of Gifts, and you're headed for the remainder bin.
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