CONTENTS

ARTICLES

• Federal Income Tax Developments: 1982
Merlin G. Briner
-- Page 1

• Tax Equity and Fiscal Responsibility Act of 1982
Merlin G. Briner
-- Page 29

• Death of a Partner: Pre and Post-Morten Planning
Jerome Hesch
-- Page 73

• Is the Will the Way - Transmitting Interests in a Family Corporation
Gail Levin Richmond
-- Page 85

• Use of Multiple Qualified Pension Plans by Small Employers after the Tax Equity and Fiscal Responsibility Act of 1982
Daniel R. Sharpe
-- Page 109

• The Step-Transaction Doctrine in Subchapter C: The Search for a Unifying Theory Continues
Robert Willens
-- Page 125

• Proceedings from the 1983 Tax Institute Symposium: Corporate Asset and Corporate Stock Acquisitions
Harvey Frutkin
-- Page 143