Articles
Tax Interpretation: Lessons From the Reincorporation Cases
Thomas A. Robinson
Hobby Loss or Deductible Loss: An Intractable Problem
Allan J. Samansky
Of [Im]permissible Illogic and Section 1031
Steven J. Willis
Notes
The Partnership-Level Audit – An Aggregation of Aggravation
Michael H. Davis
Deferred Compenstion: Lump Sum Distributions from Disqualified Plans
Kenneth L. Hosford
Book Review
Bittker: Federal Taxation of Income, Estates and Gifts
Anthony R. Parrish Jr.