The purpose of this article is to explore the historical background underlying the changes in the Tax Reform Act of 1986, to explain the changes, and to assess their meaning and significance?
Cochran, Mark W.
"Cadillacs, Gold Watches, and the Tax Reform Act of 1986: The Continuing Evolution of the Tax Treatment of Gifts to Employees,"
Akron Tax Journal: Vol. 5
, Article 2.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol5/iss1/2