Articles
Estate Freezes After the Revenue Act of 1987
Ronald D. Aucutt
Cadillacs, Gold Watches, and the Tax Reform Act of 1986: The Continuing Evolution of the Tax Treatment of Gifts to Employees
Mark W. Cochran
PAC Contributions and Effective Corporate Tax Rates: An Empirical Study
Jonathan Barry Forman
A Proposal for Restructuring the Taxation of Wealth Transfers: Tax Reform Redux?
Edward J. Gac and Sharen K. Brougham
Coverage Flexibility for Qualified Retirement Plans After the Tax Reform Act of 1986
Richard J. Kovach
Report on Transfer Tax Restructuring
K. Jay Holdsworth, Ronald D. Aucutt, Edward B. Benjamin Jr., Kenneth W. Bergen, and James B. Lewis
Testimony United States Senate Committee on Finance Subcommittee Penalties March 14, 1988
Nicholas J. Creme and James W. Childs
Custodial Parent Dependency Exemptions: Hughes v. Hughes
Amanda Spies Bornhorst
Constructive Receipt of Income Baxter v. Commissioner
Adam M. Ekonomon
When is a Judge not an Employee? Porter v. Commissioner
Robert Iafelice
Determining Status as an Employee Rev. Ruling 87-41
Sharon L. Simmons