The New Tax Whipsaw for Swaps  
pp.3-5 (3)
Authors:  Mark Fichtenbaum.; Robert Gordon.

Analyzing Fill-Up Allocations of Boot: The Implications Might Surprise You  
pp.7-26 (20)
Authors:  Matthew E. Rappaport.

Is Capping the Deduction for State and Local Taxes Unconstitutional?  
pp.27-32 (6)
Authors:  Erik M. Jensen.

Structuring the Closely Held Enterprise for Dynamic Growth (With a Focus on the Restaurant/Bar Industry)  
pp.33-62 (30)
Authors:  David Randall Jenkins.

The OECD’s Action to Prevent Base Erosion and Profit Shifting  
pp.63-83 (21)
Authors:  James G.S. Yang.; Victor N.A. Metallo.

Short Takes: Recent Developments of Interest to Investors  
pp.85-99 (15)
Authors:  Staff Editors.