David A. Handler and Alison E. Lothes highlight the most important tax 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.

Courts must apply a new formula-based system.

Moore v. United States involves a challenge to new tax code regarding untaxed foreign earnings.

This demographic views charitable giving as a top priority.

A new opinion addresses how attorneys should meet ethical requirements for client confidentiality.