Tax Credits for Sale: Opportunities for Financing Renewable Energy and Carbon Reduction Projects Under the Inflation Reduction Act  
pp.3-12 (10)
Authors:  Dickson C. Chin, Sean E. Jackowitz, Kelly Rubin, Joshua B. Sterling, David S. Stringer & Alexandra L.  Wilde.

Overview of President Biden’s Budget’s Proposed Tax Increases  
pp.13-21 (9)
Authors:  Dustin Stamper.

U.S. Clean Vehicle Credit: Proposed Regulations on the Critical Minerals and Battery Component Requirements  
pp.23-28 (6)
Authors:  Isaac J. Wheeler, Samuel E. Saunders & Ellen Y. Kim.

New Accounting Option for Common Improvements to Real Estate  
pp.29-31 (3)
Authors:  Jim Balthaser.; Thomas J.  Callahan.

Are the IRS’s 2013 Repair Regulations Old News, or Is a New Look Warranted?  
pp.33-36 (4)
Authors:  Jonathan Ciccotelli.

FBAR Developments: A Case That Could Affect the FBAR “Escape Hatch” and the Supreme Court’s Decision in Bittner  
pp.37-42 (6)
Authors:  Alicea Castellanos.

Proposed IRS Guidance on Non-Fungible Tokens—What It Says and Does Not Say  
pp.43-47 (5)
Authors:  Betsy Smith, Nicholas Mowbray, Rob Musiala & Teresa Goody  Guillén.

Innovation and Tax Evasion: The Case of American Technology Companies  
pp.47-63 (17)
Authors:  Naoui Souha.; Damak-Ayadi Salma.; Feten Arfaoui.

Washington State’s Capital Gains Tax Isn’t an Income Tax  
pp.65-75 (11)
Authors:  Erik M. Jensen.

Short Takes: Recent Developments of Interest to Investors  
pp.77-90 (14)
Authors:  Staff Editors.