Transitions From IBOR to Alternative Rates Avoid Tax Under Proposed Regulations  
pp.3-11 (9)
Authors:  Mark Howe.; Michael Recchia.

New Proposed Regulations on Cloud Computing and Digital Content Transactions  
pp.13-20 (8)
Authors:  Isaac J. Wheeler.; S. Eric Wang.; Jameson S. Lloyd.; Anna R. Demaree.

Let’s Make a Deal! Minimizing Tax Costs in Asset Sales as Part of the Sale of the Family Business  
pp.21-32 (12)
Authors:  Gerald R. Nowotny.

A Revised ETR Measure for Capital Re-Investment by Profitable Firms  
pp.33-42 (10)
Authors:  Bret Bogenschneider.; Benjamin Walker.

Cryptocurrency Tax Update: If There’s a Hard Fork in the Road, Take It (or Not)  
pp.43-48 (6)
Authors:  Brett Cotler.

Letters of Wishes: An Administrative and Moral Headache in Disguise?  
pp.49-58 (10)
Authors:  Grant R. Hendricks.

College Athletics and the Tax on Unrelated Business Income: Will “Student Athletes” Still Be Students After the NCAA Changes Its Rules?  
pp.59-71 (13)
Authors:  Erik M. Jensen.

Short Takes: Recent Developments of Interest to Investors  
pp.73-85 (13)
Authors:  Staff Editors.