Connelly v. United States: The Supreme Court’s Foray into the Estate Tax Treatment of Corporate-Owned Life Insurance  
pp.5-21 (17)
Authors:  Brant J. Hellwig.

Taxing Remote Workers: The Pandemic and its Implications  
pp.23-37 (15)
Authors:  Jonathan L. Entin.

The New IRS Ruling Policy on Spin-Off Transactions  
pp.39-45 (7)
Authors:  Davis J. Wang.; Jameson S. Lloyd.; M. John Jo.; Stephen J. Profeta.

IRS Offers Partial Clarity for Future Energy Projects  
pp.47-53 (7)
Authors:  Dustin Stamper.; Ellen Martin.

The Supreme Court Punts on the Realization Issue in Moore  
pp.55-70 (16)
Authors:  Erik M. Jensen.

IRS Littlejohn Victim Notices Present Challenges for Taxpayers  
pp.71-74 (4)
Authors:  Jennifer Breen.

Short Takes: Recent Developments of Interest to Investors  
pp.75-85 (11)
Authors:  Staff Editors.