CONTENTS
ARTICLES
• Capturing the Harm: Defining "Tax Loss" for Use in Federal Sentencing
Bruce Zucker and Michelle Carey
-- Page 1
• Rethinking the Progressive Estate and Gift Tax
Barbara Redman
-- Page 35
• The Commissioner's Clear Reflection of Income Power under 446(B) and the Abuse of Discretion Standard of Review: Where Has the Rule of Law Gone, and Can We Get It Back
Jennifer C. Root
-- Page 69
• International Estate Planning 101: A Basic Guide to Estate Planning for Non-Citizen Clients
Robin Rose Stiller
-- Page 121