Florida Law Review
Articles
New Rules of Practice and Procedure of the Unites States Tax Court: How Are They Working?
W. M. Drennan
The Role of the Adviser in a Tax Investigation with Fraud Overtones: Analysis of the "Cooperation" Problem
Harry Graham Balter
Acquisitive Reorganizations: The "Other" Method of Buying or Selling a Corporate Business
Stephen T. Dean and Charles H. Egerton
Properties of Property: Indigestion from Corn Products
Joel Rabinovitz and Abraham N. M. Shashy Jr.
Notes
Preservation of Basis in a Declining Market: A Hedge for the Surviving Spouse in Washington State
Dennis Calfee
The Deductibility of Postgraduate Legal Education Expenses
Stuart Kalb and Charles Roberts
Active "Passive" Income Under Section 1372(e)(5)
James A. McNabb Jr.
Tax Consequences of Divisions of Jointly Owned and Community Property Incident to Divorce
James Rosel
The Pension Reform Act of 1974: Brave New World of Retirement Security
Kay G. Finley and Merritt A. Gardner