Final Regulations Governing Foreign Currency Contingent Notes  
pp.5-12 (8)
Authors:  Jeffrey D.  Hochberg.

The Tax Treatment of Acquired Contingent Liabilities  
pp.13-25 (13)
Authors:  Virginia Leggett  Stevenson.; Todd B.  Reinstein.

Section 1031 and Principal Residences  
pp.26-29 (4)
Authors:  J. Patrick  Dowdall.

Hedge Fund Ownership Requirements for Insurance and Annuity Contracts Conformed With Other Investment Rules in Final Regs  
pp.31-39 (9)
Authors:  Staff Editors.

Willfulness No Longer Necessary for Foreign Financial Account Reporting Penalty  
pp.39-43 (5)
Authors:  Staff Editors.

Ordinary Accretions to Insurance Contract Values Not Covered by Section 1234A  
pp.44-49 (6)
Authors:  Staff Editors.

PHONES Monetizing Portfolio Stock Lose Interest Deduction Under Broad Reading of 263(g)  
pp.50-58 (9)
Authors:  John  Ensminger.

Professional Firms Are Focus of Senate and GAO Tax Shelter Reports  
pp.59-64 (6)
Authors:  Staff Editors.