Charles A. Redd discusses the pros and cons of making gifts at this time of a greatly enhanced, historically high basic exclusion amount.
Robert F. Sharpe, Jr. reveals the results of the hard data recently released by the IRS.
David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.
Legal editor Anna Sulkin discusses this month's cover.
Editor in Chief Susan R. Lipp discusses this month's issue.