Florida Law Review | Vol 39 | Iss 5

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Articles

New Excise and Estate Taxes on Excess Retirement Plan Distributions and Accumulations
Bruce Wolk

The Tax Lawyer's Professional Responsibility
Michael C. Durst

Material Participation Under the Passive Activity Loss Preventions
W. Ralph Rogers

S Corporation Built-In Gains: An Analysis of Section 1374, After the Tax Reform Act of 1986
George L. Smith

Unifying the Unified Court
Robert B. Smith

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ISSN: 1045-4241