Implications of the 2012 JOBS Act for Investors  
pp.3-18 (16)
Authors:  Jean Ingersoll Abbott.; Marilyn E. Vito.; Carla Cabarle.

The Tangled Web: Substance vs. Form, Webber, and the Revenge of the Investor Control Doctrine  
pp.19-45 (27)
Authors:  Steven A. Horowitz.; Matthew E. Rappaport.; Louis Zuckerbraun.; Edward W. Gordon.

Are Recoveries for Losses Taxable? The Commissioner’s Nonacquiescence in Cosentino Muddies the Waters  
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Authors:  Erik M. Jensen.

Technological Versus Economic Life in Asset Depreciation: A Case Study  
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Authors:  António Martins.

Short Takes: Recent Developments of Interest to Investors Staff Editors  
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Authors:  Staff Editors.