Articles
Fringe Benefits and Tax Reform Historical Blunders and a Proposal for Structural Change
Karla W. Simon
Administrative and Dispositive Powers in Trust and Tax Law: Toward a Realistic Approach
Martin D. Begleiter
The Economics of Equivalence of Standard Tax Credits, Deductions and Exemptions
William J. Turnier and Douglas G. Kelly
Notes
Alternatives to Worldwide Unitary Apportionment – An Analysis
Lloyd V. Crawford
The Federal Tax Lien: Beyond United States v. Rodgers
John F. Hernandez
CFC-FPHC Coordination – A Better Way
Charles Rubin