Volume 26, Number 48 (June 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Karen C. Burke (Florida), The Original Meaning of “Limited Partner”
- István Simon (Eötvös Loránd University), Cryptocurrencies in National Laws – Hungary
- Vijay R Singh, FCA (Institute of Chartered Accountants of India), Parliament’s Closed List: Specified Professions, Section 62(4) of the Income-tax Act, 2025, and the Unfinished Reform of Presumptive Taxation
- Marcela Distefano (Austral University), Ethics in Algorithms Applied to Tax Administrations
- Insha Khan (Campbellsville University), Enforcing Ethics in the Age of Artificial Intelligence: Circular 230 and AI-Assisted Tax Practice
