Contents

• Publication year: 2018

Contents

Message from the Chair..................................................................................................................2

Understanding Intangible Assets and Real Estate: A Response to the IAAO Committee's Guide..............................................................................................................3
By Cris K. O'Neall & C. Stephen Davis

U.S. Tax Reform: International Provisions....................................................................................15
By Emily P. Graham

Non-Taxable Crowdfunding—Amending Reporting Requirements to Reflect Social Changes ................................................................................................................. 23
By Michelle B. Graham, Catherine M. Swafford & Kelina M. Smith

Proposed Methods to Enhance the Implementation and Enforcement of the Expatriation Tax (IRC § 877A)......................................................................................................29
By Helen S. Cheng & Dina Y. Nam

2017 Annual Meeting...................................................................................................................37

Steven Toscher Honored...