Proposed Regulations Under Section 871(m) Introduce a “Delta” Test for Withholding on U.S. Equity-Linked Instruments—Expect Turbulence Ahead  
pp.3-20 (18)
Authors:  Jason Schwartz.; Mark Howe.; Daniel Mulcahy.

Highlights of Recent Tax Legislation—And Strategies to Minimize Tax Owed  
pp.21-42 (22)
Authors:  James G. S. Yang.; Leonard J. Lauricella.

New Guidance Regarding Ownership of Passive Foreign Investment Companies  
pp.43-52 (10)
Authors:  Andrew P. Solomon.; David C. Spitzer.; Isaac J. Wheeler.; S. Eric Wang.

Short Takes: Recent Developments of Interest to Investors  
pp.53-78 (26)
Authors:  Staff Editors.