Notice 2023-2 Answers Key Questions on Stock Buyback Tax  
pp.3-16 (14)
Authors:  Jeff Borghino.; Meghan Jodz.; Brian Angstadt.; Jack Stringfield.

Private Investment Funds and Foreign Currency Hedges  
pp.17-22 (6)
Authors:  Edward H. Dougherty.

After 80 Years, Has the IRS Finally Succeeded in Narrowing Clark’s Recovery of Capital Doctrine?  
pp.23-43 (21)
Authors:  Alexa E. Shook.

SECURE 2.0 Act of 2022—Congress’s Final Gift of 2022 to Retirement Plan Sponsors  
pp.45-55 (11)
Authors:  Seth J. Hanft.; Christopher R. Switzer.

Acquiring the Equity of an Entity Taxed as an S Corporation? Consider an “F Reorg”  
pp.57-60 (4)
Authors:  Salvatore J. Totino.

Excise Taxes on Fuel Products and Quality of Life  
pp.61-76 (16)
Authors:  Christos Papageorgiou.; Zacharias Dermatis.; Panagiotis Farlekas.; Dimitrios Komninos.; Athanasios Anastasiou.

Short Takes: Recent Developments of Interest to Investors  
pp.77-89 (13)
Authors:  Staff Editors.