Volume 10 Part 1   ON AND OVER THE HORIZON:  EMERGING ISSUES IN U.S. TAXATION OF INVESTMENTS by William M. Funk THE IMPACT OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE LEGAL PROFESSION by Sharda B. Sharma RECONSIDERING THE TREATMENT OF INVESTIGORY COSTS FOR TAXPAYERS WITH EXISTING BUSINESSES by Glenn Walberg   CHOOSE YOUR EXPERTS CAREFULLY: EVALUATING THE PROPOSED REGULATIONS ON THE ALTERNATE VALUATION DATE IN LIGHT OF KOHLER by Brian E. Surratt EGYPTIAN GODDESS V. SWISA: PATENTLY OBVIOUS? RECONCILING THE ORDINARY OBSERVER AND POINT OF NOVELTY TESTS by Sylvia Ngo