Articles
The Strategy of Tax Reform: A Tale of Three Loopholes
Gilbert P. Verbit
Conforming Section 2039 to the Goals of Estate Tax
James W. Colliton
The Accumulated Earnings Tax: The Relationship Between Earnings and Profits and Accumulated Taxable Income in a Redemption Transaction
Richard L. Doernberg
The Qualified Terminable Interest Rule: An Overview
Marie Landroche
Assult on FIRPTA--An Example of the Problems Inherent in the Current Process of Writing Tax Treaties
Richard C. Jans
Prepaid Income for Future Services: When May Accrual Basis Taxpayer Utilize the Deferral Technique?
Gary J. Cohen
Refining "Sale or Exchange" in Light of Crane
Elizabeth S. Wheeler
"Continuity of Business Enterprise" and the Liquidation-Reincorporation Battle: Is Treasury Regulation Sec. 1.3681(d) a Trojan Horse?
I. Paul Mandelkern