Articles
Treay-Based Nondiscrimination: Now You See It Now You Don't
Sanford H. Goldberg and Peter A. Glicklich
Tufts and the Evolution of Debt-Discharge Theory
Deborah A. Geier
A Note on Horizontal Equity
Louis Kaplow
Lingering Partnership Classification Issues (Just When You Thought It Was Safe to Go Back Into the Water)
William B. Brannan
Selected Issues in the Taxation of Swaps, Structured Finance, and Other Financial Products
Lewis R. Steinberg
Neutral International Tax Rules Allocating Costs: Successful Formula for U.S. Research and Development
Karen B. Brown
Horizontal Equity: A Further Note
Richard A. Musgrave
Should We Give Away the Annual Exclusion?
Robert B. Smith
Harper and its Aftermath
Eric Rakowski
Partnership Securities
Simon Friedman
Horizontal and Vertical Equity: The Musgrave/Kaplow Exchange
Paul R. McDaniel and James R. Repetti
Schneer v. Commissioner: Continuing Confusion Over the Assignment of Income Doctrine and Personal Service Income
Ronald H. Jensen
Reassessing Sales and Liquidations of Partnership Interests After the Omnibus Budget Reconciliation Act of 1993
James E. Tierney
The Taxation of Interest Swaps and the Financial Service Charge: Toward a Consistent Approach
Yishai Beer
Book Review
The Merger Puzzle
John A. Miller