New Regulations Raise Critical Issues Concerning a Partner’s Share of Liabilities and Partnership Disguised Sales  
pp.3-24 (22)
Authors:  Jeffrey J. Bryant.

Estate of McKelvey v. Commissioner—Tax Planning Opportunity or a Trap for the Unwary?  
pp.25-30 (6)
Authors:  Mark Fichtenbaum.; Robert Gordon.

Section 355 and the Suffering of Closely Held Corporations: Will Anyone Help the Little Guy?  
pp.31-46 (16)
Authors:  Matthew E. Rappaport.

Securitization of Our Nation’s Forests: Legal and Practical Implications of the Timber REIT Phenomenon  
pp.47-66 (20)
Authors:  Thomas D. Hunt.

International Investors and Corporate Taxation: How Many Tax Rates to Look For?  
pp.67-78 (12)
Authors:  António Martins.

Winners and Losers in “Cosentino” Cases: A Footnote to Professor Jensen’s Article  
pp.79-84 (6)
Authors:  Richard P. Wild.

Short Takes: Recent Developments of Interest to Investors  
pp.85-96 (12)
Authors:  Staff Editors.