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Volume 78, Issue 2 (2021)

Prefatory Matter

Tribute

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Tribute to Professor David Bruck
Cristina Becker, C. Elizabeth Belmont, Johanna Bond, J.D. King, Zoe Bruck, Judy Clarke, Dawn M. Davison, Bernadette M. Donovan, Matthew L. Engle, William S. Geimer, Dan Goldman, Brandon Hasbrouck, Laura G. Hastay, Alexandra L. Klein, Emily Kuchar, Charu Kulkarni, Kristina Leslie, Kamyle Li, Kevin McNally, Maisie Osteen, Jonathan Shapiro, and Scott E. Sundby

Articles

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The Surprising Significance of De Minimis Tax Rules
Leigh Osofsky and Kathleen DeLaney Thomas

Notes