Parsing the Final and Proposed Regulations Under Section 163(j)  
pp.3-37 (35)
Authors:  Larry Crouch.; Nathan Tasso.; Eric Grosshandler.

Forget What You Know: Keefe Shows There’s No Hope for Dealer-Investor Jurisprudence  
pp.39-49 (11)
Authors:  Matthew E. Rappaport.

Capital Gains Harvesting With Changing Tax Rates: Another Update  
pp.51-59 (9)
Authors:  Matthew D. Gelfand.

The Application of Sales Tax in the U.S. and How It Differs From Value Added Tax  
pp.61-74 (14)
Authors:  Cenap Ilter.; Michael Manahan.

A SALT Cap Workaround That Works? Notice 2020-75  
pp.75-83 (9)
Authors:  Erik M. Jensen.

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