A Primer on Taxation of Investment in Cryptocurrencies  
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Authors:  Kyleen Prewett.; Roger W. Dorsey.; Gaurav Kumar.

Tax Chaos for Traders in Index Options  
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Authors:  Mark Fichtenbaum.

Opportunity Zone Investments: Guidance From the Internal Revenue Service  
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Authors:  Francesco A. Ferrante.; Alexis J. Kim.

Revenue Procedure 2019-18: The IRS Been “Berry, Berry Good” to Baseball and Other Sports Team Owners in Taxing Player Contract Trades  
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Authors:  David Shechtman.; Matthew J. Meltzer.

Has the United States Really Changed From a Worldwide to a Territorial Tax System?  
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Authors:  James G.S. Yang.; Richard A. Lord.; Yoshie Saito.

Short Takes: Recent Developments of Interest to Investors  
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Authors:  Staff Editors.