Service Applies Substance-Over-Form Doctrine to Disallow Dividends-Received Deduction  
pp.5-12 (8)
Authors:  Jeffrey L.  Rubinger.; Nadia E.  Kruler.

Understanding FIRREA: Revived Law Expands Government’s Enforcement Options  
pp.13-22 (10)
Authors:  Benton J.  Campbell.; William O. Reckler.; Brigid  Morris.

Admitting Guilt: The Significance of the SEC’s Guilt Admission Policy Shift  
pp.23-29 (7)
Authors:  R. Daniel  O’Connor.; Steven S.  Goldschmidt.; Daniel V.  McCaughey.

Fund Sales: Should the Marketer Be Registered?  
pp.31-44 (14)
Authors:  Ethan  Silver.; Faith  Colish.

Tax Classification of Stated Credit Card Interest  
pp.45-51 (7)
Authors:  Joseph C.  Mandarino.

The 2013 U.S. Department of Justice Program for Swiss Banks—No Easy Choices  
pp.53-56 (4)
Authors:  Jay R.  Nanavati.

Complete Issue  
pp.1-60 (60)
Authors:  Houman B.  Shadab.