Editorial Policies

Focus and Scope

The Pittsburgh Tax Review is a scholarly legal journal that focuses exclusively on issues of taxation.  


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed


Notes written by student editors of the journal.

Checked Open Submissions Checked Indexed Checked Peer Reviewed

Front Matter

Front Matter includes journal masthead, title page, etc.

Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

All manuscripts undergo editorial screening and full articles are double-blind peer-reviewed. Upon submission, faculty editors determine whether the article falls within the scope of the journal. These reviewers are responsible for assessing the contribution and quality of the submission.  



Open Access Policy

This journal provides immediate open access to its content. Our publisher, the University Library System at the University of Pittsburgh, abides by the Budapest Open Access Initiative definition of Open Access:


“By “open access” to [peer-reviewed research literature], we mean its free availability on the public internet, permitting any users to read, download, copy, distribute, print, search, or link to the full texts of these articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose, without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself. The only constraint on reproduction and distribution, and the only role for copyright in this domain, should be to give authors control over the integrity of their work and the right to be properly acknowledged and cited.”


Researchers engage in discovery for the public good, yet because of cost barriers or use restrictions imposed by other publishers, research results are not available to the full community of potential users. It is our mission to support a greater global exchange of knowledge by making the research published in this journal open to the public and reusable under the terms of a Creative Commons CC-BY-NC-ND license.


Furthermore, we encourage authors to post their pre-publication manuscript in institutional repositories or on their Web sites prior to and during the submission process, and to post the Publisher’s final formatted PDF version after publication. These practices benefit authors with productive exchanges as well as earlier and greater citation of published work.

There are no article processing charges or any other costs required of authors by this journal. Submissions received through the third-party platform ExpressO are subject to their processing charge.



This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...


General Publication Information

The Pittsburgh Tax Review is published semiannually by the University Library System, University of Pittsburgh under the editorial control of the University of Pittsburgh School of Law. Subscriptions for print volumes are $30.00 per volume for U.S. delivery and $45.00 per volume for foreign delivery. Print subscriptions are automatically renewed if notice of termination is not received before the expiration of the current subscription period. Complete print volumes and single issues are available from the William S. Hein & Co. Inc.; they can be obtained by mail by writing to William S. Hein & Co. Inc., 1285 Main Street, Buffalo, NY 14209; by calling William S. Hein & Co. Inc. at 1-800-828-7571; or in electronic format on HeinOnline (http://heinonline.org).

The Pittsburgh Tax Review is available online to readers worldwide via Open Access at http://taxreview.law.pitt.edu and also through WESTLAW® and LEXIS®/ NEXIS®.

Copyright for each work contained in this issue is retained by the author under a Creative Commons—Attribution, Noncommercial, No Derivatives 3.0 license, which grants permission to use the articles without alteration in the classroom and for other noncommercial purposes with attribution to the author.

Views expressed in the articles, editorial comment, book reviews, notes, and other contributions appearing in the Pittsburgh Tax Review are those of the individual authors and do not necessarily represent the views of the Editorial Board or the University of Pittsburgh School of Law.

Citation References

All references and citations to sections in this issue are to sections of the Internal Revenue Code of 1986, as amended, unless otherwise indicated. All references and citations to regulations are to Treasury Regulations under the Internal Revenue Code of 1986, as amended, unless otherwise indicated.