[{"articleTitle":"IRS finalizes $1 million executive compensation limit rules","page":{"path":"/issues/2021/mar/1-million-executive-compensation-limit-rules"}},{"articleTitle":"Planning for an IPO: Is your tax department prepared?","page":{"path":"/issues/2021/mar/planning-ipo-tax-department"}},{"articleTitle":"Sec. 163(j) final regs. address the classification of lender fees ","page":{"path":"/issues/2021/feb/Sec-163j-classification-lender-fees"}},{"articleTitle":"Security call: Determining whether debt is a security","page":{"path":"/issues/2021/feb/determining-debt-is-security"}}]