Final Regulations Under Section 451 Help Taxpayers Compute Revenue  
pp.3-22 (20)
Authors:  Don Reiris.; John Suttora.; Caleb Cordonnier.

Are Actively Managed Exchange Traded Equity Funds Tax Efficient?  
pp.23-31 (9)
Authors:  Richard B. Toolson.

Final Treasury Regulations on Transition From IBORs to Qualified Rates  
pp.33-41 (9)
Authors:  Charles R. Bogle.; Sarah A. Nelson.; Ester Lee.; Jeffrey Funston.

Reduced Cash Requirement in Part Stock and Part Cash Dividends: New IRS Guidance on RIC and REIT Distributions  
pp.43-46 (4)
Authors:  Joseph A. Riley.; Kalina Hannsz.; Ari M. Zak.; Mansi Seth.

Department of Justice Targets Cryptocurrency Fraud  
pp.47-50 (4)
Authors:  John J. Carney.; Robert A. Musiala, Jr..; Michelle N. Tanney.; Kayley B. Sullivan.

The OECD/G20 Inclusive Framework Reaches New Global Agreement on Profit Allocation and Minimum Tax  
pp.51-63 (13)
Authors:  Nicolas de Boynes.; Isaac J. Wheeler.; Andrew P. Solomon.; Andrew Thomson.; Clémence Seichepine.

Recent Developments Affecting the SALT Cap, Including an Appellate Court Decision Upholding the Cap’s Constitutionality  
pp.65-76 (12)
Authors:  Erik M. Jensen.

Short Takes: Recent Developments of Interest to Investors  
pp.77-82 (6)
Authors:  Staff Editor.