Qualified Dividend Income: Issues, Problems, and Opportunities  
pp.139-154 (16)
Authors:  William M. Paul.

Proposed Regulations on Noncompensatory Options: A Light at the End of the Tunnel  
pp.155-186 (32)
Authors:  Walter D. Schwidetzky.

Tax Planning for Offshore Hedge Funds—the Potential Benefits of Investing in a PFIC  
pp.187-195 (9)
Authors:  Philip S. Gross.

A Comparison of Taxable Accounts and IRAs for Holding Equity Investments  
pp.196-212 (17)
Authors:  David S. Hulse.

An Analysis of the OECD’s Tax Haven Work as It Relates to Globalization, Sovereignty, and Privacy  
pp.213-236 (24)
Authors:  Kimberly Carlson.