Equalizing Pre- and Post-Retirement Income: An After-Tax Approach  
pp.3-11 (9)
Authors:  Richard B. Malamud.

Coltec Industries, Inc. v. U.S.: Changes Might Have Added Economic Substance  
pp.12-17 (6)
Authors:  Nestor Enrique Cruz.

An Explanation of Changes in the Final Regulations of Section 199: The Domestic Production Activities Deduction  
pp.18-28 (11)
Authors:  Teresa Lightner.

Part Gift and Part Sale: Can You Have Your Cake and Eat it Too?  
pp.29-38 (10)
Authors:  Tracey A. Anderson.

Timeshare Industry Consolidation, Negative Cash Flows, and Access to External Financing  
pp.39-59 (21)
Authors:  Radie G. Bunn.; Walt A. Nelson.; Travis D. Walker.

GAO Looks at Tax Gap, Simplification, Says Change Must Be Preceded by Bipartisanship  
pp.60-70 (11)
Authors:  Joan Teresa Kay.

Governmental Bonds Increasingly Issued Instead of Private Activity Bonds Because of Preferential Treatment, Joint Committee Notes  
pp.71-84 (14)
Authors:  L. Nicholas Deane.

Market Notes  
pp.85-96 (12)
Authors:  Staff Editors.