• Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity
Richard J. Kovach
--Page 1

• Taxation of Below-Market Loans Under § 7872:* This Could be a Lot Simpler! *I.R.C. 7872 (2000)
John A. Lynch, Jr.
--Page 33

• Attaining U.S. Effectively Connected Income in the Aftermath of the American Jobs Creation Act of 2004 and Its Aim to Repeal Extraterritorial Income Exclusion
David LeBron
--Page 101

• Bright Line, Dim Prospects: Grupo Dataflux v. Atlas Global Group, L.P. Reaffirms a Bright Line Barrier to Diversity Jurisdiction for Limited Partnerships and Other Unincorporated Entities
Amy Friedmann
--Page 165