The Columbia Journal of Tax Law is pleased to announce the publication of Volume 17, Issue 1. The journal team extends their sincere thanks to our editors, staff, and authors for their exceptional work in producing this issue.

Volume 17, Issue 1 features:

• Sharing the Algorithm: The Tax Solution to Generative AI by Jeremy Bearer-Friend and Sarah Polcz, explores how the public can and should hold a fractional ownership in AI by imposing a tax that select firms pay in stock, not cash.

• The Siren Song of Deferral Through the Income Tax Withholding Forms by Stan Veliotis, analyzes the risks taxpayers face when taking advantage of the deferral techniques withholding forms offer.

The full issue is available at taxlawjournal.columbia.edu.