Using a Short Sales Strategy to Increase Tax Efficiency in a Taxable Stock Portfolio  
pp.3-12 (10)
Authors:  Richard Toolson.

Section 1061 Final Regulations on the Taxation of Carried Interest  
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Authors:  Jeremy Naylor.; Amanda Nussbaum.; Scott Jones.; Stephen Severo.

Planning for Future Tax Benefits of Investing in Regulation Crowdfunding Securities  
pp.21-41 (21)
Authors:  Carla Cabarle.

The Consolidated Appropriations Act, 2021: Implications for Business: Covid-19 Update  
pp.43-56 (14)
Authors:  Nancy M. Barnes.; Dominic DeMatties.; Jennifer L. Maffett-Nickelman.; Thomas Mason.; Austin Alexander & Alexis J. Kim.

The Definition of Real Property Under Section 1031: Comparing the Final and Proposed Regulations  
pp.57-61 (5)
Authors:  Aaron S. Gaynor.

New Final Regulations Issued Under Section 163(j) Provide Helpful Clarification  
pp.63-74 (12)
Authors:  Larry Crouch.; Kristen Garry.; Todd Lowther.; Michael Shulman.; Austin Jones & Adam Sternberg.

When Can Taxpayers Invoke the Substance-Over-Form Doctrine?  
pp.75-86 (12)
Authors:  Erik M. Jensen.