CONTENTS

ARTICLES

• Choice of Business Tax Entity after the 1993 Tax Act
Craig J. Langstraat and K. Dianne Jackson
-- Page 1

• Income Tax Practice and Certified Public Accountants: The Case for a Status Based Exemption from State Unauthorized Practice of Law Rules
Matthew A. Melone
-- Page 47

• The Supreme Court and State Restraints on CPA Business Solicitation
Peter E. Millspaugh
-- Page 103

• Distributions from Revocable Trusts and Estate Inclusion
Mark A. Segal
-- Page 121