Florida Law Review

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The Deduction of Future Liabilities by Accrual-Basis Taxpayers: Premature Accruals, the All Events Test, and Economic Performance
Erik M. Jensen

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Integration of Subchapter C with Subchapter S After the Subchapter S Revision Act
Jerald David August

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Constitutional Issues in Revoking Religious Tax Exemptions: Church of Scientology of California v. Commissioner
Jerold A. Friedland

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The Taxation of Athletic Scholarships: An Uneasy Tension between Benevolence and Consistency
Robert W. Lee

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Social Security Tax Treatment of Cafeteria Plans
Richard F. Yates

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"Living on the Cheap," is Barter Better?: Revenue Rulings and a Selective Analysis of the Effect of TRA '84 on Barter Transactions
Robin Kaufman

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United States Tax Implications of International Interest Rate Swaps (U.S. Dollar Denominated Agreements)
Robert C. Reid