Tax Court’s Decision in Bank One Raises More Questions Than It Answers  
pp.3-16 (14)
Authors:  Linda M. Beale.

Amendments to the United States Sentencing Guidelines After Sarbanes-Oxley  
pp.17-25 (9)
Authors:  Scott L. Fenstermaker, Esq..

New Final and Temporary Regulations Provide New Opportunities to Claim Home Sale Exclusions  
pp.26-35 (10)
Authors:  Radie Bunn.; Kermit Keeling.; G. E. Whittenburg.

Continuation of a Partnership: How to Avoid Adverse Tax Consequences  
pp.36-50 (15)
Authors:  Alan L. Kennard.

Joint Committee Looks at How Enron Used Tax Laws to Present an Overly Optimistic Financial Picture  
pp.51-80 (30)
Authors:  Norman A. Kanter.

The Profit Motive Requirement Under the Economic Substance Doctrine  
pp.81-127 (47)
Authors:  Yoram Keinan.

The Pursuit of Dividends After the Tax Act of 2003: Limitations, Traps and Ambiguities  
pp.128-132 (5)
Authors:  Robert Gordon.; Mark Fichtenbaum.