Florida Law Review

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The Limited Partnership Tax Shelter: An Investment Vehicle Under Attack
Jeffrey D. Sperling and Lawrence Lokken

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Limiting Religious Tax Exemptions: When Should the Church Render Unto Caesar?
Stephen Schwarz

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The Applicability of Section 361 to Statutory Mergers: An Analysis
Gary C. Randall

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The Traveling Taxpayer: A Rational Framework for his Deductions
John D. Milton Jr., Kempton P. Logan, and Ralph E. Tallant Jr.

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An Individual Income Tax for Florida: The Next Step in Tax Reform?
David M. Hudson

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Section 1031: Like Kind Exchanges of Partnership Interests
Larry Gragg

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Income Tax Planning for the Corporate Executive: A Case Against Deferral
Ronald J. Russo

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The Effect of Recapture Property on the Sale of a Partnership Interest
Jack A. Levine