ARTICLES

Why Congress adopted the Church Audit Procedures Act
and What Must Be Done Now to Restore the Law for Churches and the IRS

J. Michael Martin

--Page 1

PFICs Gone Wild!

Monica Ganni

--Page 29

Helvering v. Gregory: All the Perspectives from which Learned Hand was Wrong

Anthony P. Polito

--Page 65

What’s Mine is Mine: Taxing Pre-Contribution Gains

Rodney P. Mock and Jeffery Tolin

--Page 105