Key Issues for Collectors: Income, Gift, and Estate Tax Planning  
pp.3-18 (16)
Authors:  Richard M.  Horwood.

A Question Important to Investors (Whether They Realize It or Not): Is Realization a Constitutional Requirement for Income Taxation?  
pp.19-33 (15)
Authors:  Erik M.  Jensen .

Avoiding the Capital Gain Rate Differential Adjustment  
pp.33-38 (6)
Authors:  Seth M.  Colwell, CPA, M.Tax.

Taxation and Same-Sex Married Couples After Windsor and Hollingsworth  
pp.39-44 (6)
Authors:  Leon  Gabinet.

How Lower Corporate Tax Rates Would Spur Economic Growth and Reduce Unemployment  
pp.45-52 (8)
Authors:  Ilhan  Meric.; Ira B.  Sprotzer.; Gulser  Meric.

Treaty Treatment of ADR Program Payments  
pp.53-58 (6)
Authors:  Ronald E.  Creamer, Jr..; Andrew P.  Solomon.; S. Eric  Wang.; Alan D.  Kravitz .

Moving Investment Operations to Puerto Rico: Tax Benefits for Hedge Fund and Private Equity Managers  
pp.59-73 (15)
Authors:  Gerald R.  Nowotny.

Short Takes: Recent Developments of Interest  
pp.75-84 (10)
Authors:  Staff Editors.