Dread Pirate Roberts, Byzantine Generals, and Federal Regulation of Bitcoin  
pp.5-20 (16)
Authors:  Richard B. Levin.; Aaron A. O’Brien.; Stephanie A. Osterman.

Preventing End Runs Around the Dividend Withholding Regime: Treasury’s Revised Regulations Under Section 871(m) and the New Delta Test  
pp.21-26 (6)
Authors:  Alan I. Appel.; Gregory J. Galvin.

Timing of Interest Income for Holders of Credit Card Receivables  
pp.27-35 (9)
Authors:  Joseph C. Mandarino.

Non-U.S. Banks Operating in the United States: The Federal Reserve as Gatekeeper  
pp.37-49 (13)
Authors:  Kathleen A. Scott.

The Role of Small Foreign Bank Offices in the United States  
pp.51-58 (8)
Authors:  Muhammad Hussain.

FATCA 2013 Overview: Getting Down to the Wire  
pp.59-61 (3)
Authors:  Philip R. Hirschfeld.

Complete Issue  
pp.1-64 (64)
Authors:  Houman Shadab.