Volume 10 (1993)

CONTENTS

ARTICLES

• S Corporation Shareholders and Entity-Level Indebtedness: Is a Shareholder Ever Allowed to Deduct Losses against Entity-Level Indebtedness?
Sumner E. Copple III
-- Page 1

• Professor T.S. Adams (1873-1933) on Federal Taxation: Deja Vu over Again
Thomas Earl Geu
-- Page 29

• The Innocent Spouse Relief: A Reconciliation of Conflicting Judicial Interpretations
Donald C. Haley
-- Page 47

• Employment Taxes: What Can the Small Businessman Do?
Kristen Harrington
-- Page 61

• The Excludability of Damages for Personal Injury after the Supreme Court's Decision in Burke
Ray A. Knight, Lee G. Knight, and Wayne Nix
-- Page 89

• Bankruptcy Officials vs. the Internal Revenue Service: The Beat Goes On
Craig J. Langstraat and K. Dianne Jackson
-- Page 111

• International Tax Issues of the U.S. Pharmaceutical Industry
Jonathan L. Mezrich
-- Page 127

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