The Journal of Taxation of Investments has published its Fall 2012 issue (Vol. 30, No. 1), with these articles:

• Kneave Riggall (Attorney/Certified Tax Law Specialist), 1031 Leasebacks: Even Better With Mayo!, 30 J. Tax'n Inv. 3 (Fall 2012)
• Alan Horowitz (Miller & Chevalier), Supreme Court Excludes Overstatements of Basis From Six-Year Statute of Limitations — But Engenders Uncertainty on Administrative Deference Principles, 30 J. Tax'n Inv. 11 (Fall 2012)
• Denise M. Hintzke (Deloitte Tax) & William Fernandez (Deloitte Tax), FATCA’s Impact on Global Financing, Factoring, and Leasing Industries — Is Your Client a Foreign Financial Institution?, 30 J. Tax'n Inv. 30 (Fall 2012)
• Erik M. Jensen (Case Western), The Individual Mandate, Taxation, and the Constitution, 30 J. Tax'n Inv. 31 (Fall 2012)
• Ilhan Meric (Rider University) & Ira B. Sprotzer (Rider University), Gulser Meric (Rowan University) & Ilene V. Goldberg (Rider University), Corporate Taxes and Economic Recovery — A Not-so-Delicate Balance, 30 J. Tax'n Inv. 51 (Fall 2012)
• Michael Gerald, Robin M. Schachter & Bruce E. Simonetti (all of Akin Gump Strauss Hauer & Feld), IRS Proposes Clarifications to Substantial Risk of Forfeiture Definition in Section 83, 30 J. Tax'n Inv. 63 (Fall 2012)
• Emma Hardwick & Andrew Thomson (both of Sullivan & Cromwell), American Depositary Receipts and Their Tax Treatment in the U.K., 30 J. Tax'n Inv. 69 (Fall 2012)
• Notes on the Economic Substance Doctrine, the Deductibility of Qualified Residence Interest, and More, 30 J. Tax'n Inv. 81 (Fall 2012)