Front Matter
Articles
Simplifying Subchapter K: The Deferred Sale MethodLaura E. Cunningham and Noel B. Cunningham1
Subchapter K and Passive Financial IntermediationMark P. Gergen37
Initial Thoughts on Classifying the Major Japanese Business Entities under the Check-the-Box RegulationsChristopher H. Hanna75
Elective Tax Classification for Qualifying Foreign and Domestic Business Entities under the Final Check-the-Box RegulationsHenry J. Lischer Jr.99
The Taxation of Private Business Enterprises: Some Policy Questions Stimulated by the "Check-the-Box" RegulationsGeorge K. Yin125
Comments
The Ambiguous Role and Responsibilities of a Guardian Ad Litem in Texas in Personal Injury LitigationJennifer L. Anton161
Limited Partner, Maximum Effect: Rethinking the Risk of Investing in Delaware Limited PartnershipsJ. Brooke Hern195