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
Notes
The Qualified Terminable Interest Rule: An Overview
Marie Landroche
Assault 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 an Accrual Basis Taxpayer Utilize the Deferral Technique?
Gary J. Cohen
Redefining "Sale or Exchange" in Light of Crane
Elizabeth S. Wheeler