IRS Expands Scope of Private Letter Ruling Program for Spin-offs  
pp.3-8 (6)
Authors:  Layla J. Asali.; Andrew L. Howlett.; Katherine H. Zhang.; David W. Zimmerman.

The Deductibility of Settlement Payments  
pp.9-20 (12)
Authors:  Nicholas C. Lynch.; Michael F. Lynch.

Investments in Our Changing World--Tax Reform and Beyond  
pp.21-32 (12)
Authors:  Annette Nellen.

Bitcoin Loans and Other Cryptocurrency Tax Problems  
pp.33-44 (12)
Authors:  Dashiell C. Shapiro.

Taxation of Bobbleheads and Other Sports Promotional Items  
pp.45-52 (8)
Authors:  Jonathan L. Entin.

Update on Section 1043: Deferral of Gain on Sale of Assets to Satisfy Conflict-of-Interest Rules  
pp.53-60 (8)
Authors:  Erik M. Jensen.

How to Value a Painting Properly for Estate Tax Purposes: Estate of Kollsman v. Commissioner  
pp.61-66 (6)
Authors:  Kevin A. Diehl.

Short Takes: Recent Developments of Interest to Investors  
pp.67-84 (18)
Authors:  Staff Editor.