Articles
The I.R.S. and the Secret Agent
Mary B. Cook
Choice and Change of Trust Situs
William H. Newton
Inclusions or Exclusions of Items of Gross Income as Circumstances of Adjustment Under Internal Revenue Code Section 1312
Robert L. Miller
Employee Profit-Sharing and Pension Plan Trust Investments in Real Estate: The Lurking UBTI and UDFI Traps
David E. Terry
Nonrecourse Liabilities as Tax Shelter Devices After Tufts: Elimination of Fair Market Value and Contingent Liability Defenses
Daniel C. Turner
The Effect of Unrelated Business Taxable Income on the Tax Exempt Status of a Qualified Trust
Jonathan Shirley
ERISA and Divorce: A Complex Marriage
James B. Wiley