Manuscript Submissions The Pittsburgh Tax Review invites submissions of unsolicited manuscripts from faculty, judges, and practitioners. The Tax Review requests that manuscripts be accompanied by an abstract of not more than 200 words describing the contents of the article. Submissions will be reviewed and decided upon by the Faculty Editors. All manuscripts should be typed and double- or triple-spaced. All citations should conform to The Bluebook: A Uniform System of Citation (18th ed. 2005). There is no page limit and articles are accepted on a rolling basis. Submissions should and correspondence concerning publications should be addressed to: Editor-in-Chief Pittsburgh Tax Review University of Pittsburgh School of Law Barco Law Building 3900 Forbes Avenue Pittsburgh, PA 15260 Electronic submissions are accepted and may be sent to taxreview@law.pitt.edu. Electronic submissions are also accepted through ExpressOTM online submission delivery service. Manuscripts cannot be returned except upon receipt of $2.50 for postage and handling.