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.

An unwelcome tax surprise may await business sellers and non-grantor trusts.

Great and rare cars are coveted and increasingly viewed as fine art.

The many uncertainties that still linger create a rare planning opportunity.

The next test will be the return of proposed changes to IRC Section 2704.

Tax planning techniques haven’t appeared in the most recent versions and don’t appear to be a current topic of conversation.

Even a brief stint in the United States can result in significant tax liability and onerous reporting obligations.