New IRS Guidance on Credits for Sequestration of Carbon  
pp.3-7 (5)
Authors:  John R. Lehrer II.; Poe Leggette.

Hong Kong’s 0 Percent Tax Concession for Carried Interest: Getting Funds Certified With the HKMA  
pp.9-12 (4)
Authors:  Michael P. Wong.; Mack Wan.; Gilbert Cheng.; Amanda Liu .

The Balance Sheet Treatment of Property, Plant, and Equipment (IAS 16)  
pp.13-25 (13)
Authors:  Cenap Ilter.

Investment Efficiency, Tax Avoidance, and External Audit: Evidence of European Companies  
pp.27-48 (22)
Authors:  Assawer Elaoud .; Anis Jarboui.

Taxable Advance Refundings: A Critical Examination  
pp.49-60 (12)
Authors:  Andrew Kalotay.

Developments Affecting Intercollegiate Athletics and Taxation  
pp.61-75 (15)
Authors:  Erik M. Jensen.

Short Takes: Recent Developments of Interest to Investors  
pp.77-91 (15)
Authors:  Staff Editors.