CONTENTS
ARTICLES
• The Tax Treatment of International Philanthropy and Public Policy
Robert Paine
--Page 1
• The New Dividend Tax Cut: Bush's Prescription for Rescuing the Economy
Beckett G. Cantley
--Page 25
• Rethinking the Jurisdiction of Bankruptcy Courts Over Post-Confirmation Federal Tax Liabilities: Towards a New Jurisprudence of 11 U.S.C. 505
Shu-Yei Oei
--Page 49
NOTES
• Rush Prudential HMO, Inc. v. Moran: 21 OR BUST! Does ERISA Preemption Give HMOs the Power to Gamble with Our Health?
Stephanie Reinhart
--Page 99