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North Carolina Law Review

About the North Carolina Law Review:

The North Carolina Law Review is a student-operated journal at the University of North Carolina School of Law which publishes scholarship relevant to the interests of judges, attorneys, researchers, and students in North Carolina and nationwide.

You can learn more at the official North Carolina Law Review website.

Current Issue: Volume 104, Number 1 (2025)

Front Matter

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Contents
North Carolina Law Review

Articles

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The Past and Future of Taxing "Incomes"
Clint Wallace and Bret Wells

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The Law of Energy Abundance
Alexandra B. Klass and Matthew Appel

Comments

Recent Developments

Volume 104

Editor in Chief
Mary Anneliese Childs
Executive Articles Editor
Ben Stroud
Executive Comments Editor
Robert Fensom
Executive Forum Editor
Joy L. Aikens
Managing Editor
L. Casey Buttke
Publication Editor
Kloee Mae Placke
Articles Editors
John D. Bishop
Duncan McLean Campbell
Chiara Cominelli
Sarah Daugherty
John James Flesch III
Katherin Sanders Godwin
Alexandra Ellis Rivenbark
Adam Webster
Temple C. Zyka
Membership & Inclusion Editor
Alessandra M. Ruano
Symposium Editors
Audrey A. Cooke
Mary H. Kwon
Forum Editors
Mary Isabella Amico
William J. Etringer
Joel Edwin Gillison
Contributing Editor
Karolyn D. Martin
Comments Editors
Darien Lalor Aassar
Jackson N. Guernsey
Chloe H. Iurillo
Andy McLauchlin
Emma Lynn Santizo
Katrina Rebecca Smith
Rachel Elizabeth Stuart
Daniel G. Sullivan
Payne Walton