Finally! IRS Issues Guidance on Domestic Content IRA Tax Credit “Adder”  
pp.3-13 (11)
Authors:  Casey S. August.; Andreas N. Andrews.; Katelyn N. Hilferty.; M. Jared Sanders.

Energy Tax Credits and the Inflation Reduction Act  
pp.15-37 (23)
Authors:  Jeffrey H. Paravano.; Nicholas M. Mowbray.

Is Realization Necessary to Have Taxable Income? The Supreme Court Might Tell Us  
pp.39-56 (18)
Authors:  Erik M. Jensen.

Formalism, Realism, and State Taxes on Out-of-State Transactions: Quad Graphics and the Meaning of Wayfair  
pp.57-70 (14)
Authors:  Jonathan L. Entin.

IRS Rules on Long-Term Tax-Exempt Financing for Extraordinary Working Capital Expenditures in a Natural Disaster  
pp.71-87 (17)
Authors:  John Hutchinson.

Tax Court Agrees Profits Interest Safe Harbor Should Apply to Tiered Partnership Structure  
pp.89-94 (6)
Authors:  Todd Lowther.; Larry Crouch.; Ryan Bray.; Gillian Emmett Moldoan.; Ira Aghai & Jai Garg.