Death and Taxes: The Government’s Ultimate Revenge— A Study of the Interaction of the Income Tax and Estate Tax Provisions  
pp.3-18 (16)
Authors:  David M. Maloney.

REIT Investments: Many Rulings and Other Recent Developments Will Affect REITs and Their Investors  
pp.19-28 (10)
Authors:  W. Joey Styron.

U.S. Investment in New Zealand: Tax Issues and Opportunities  
pp.29-48 (20)
Authors:  Andrew Ryan.; Amanda Somers.

Schematics of the Operation of the Proposed Section 475 Safe Harbor  
pp.49-60 (12)
Authors:  John Ensminger.

New Rules Govern Section 1031 and Residences  
pp.61-66 (6)
Authors:  J. Patrick Dowdall.

Panel Recommends Changes to Donor-Advised Funds, Supporting Organizations  
pp.67-76 (10)
Authors:  L. Nicholas Deane.

Market Notes  
pp.77-96 (20)
Authors:  Staff Editors.