CONTENTS
ARTICLES
• Analysing the Schizoid Agency: Achieving the Proper Balance in Enforcing The Internal Revenue Code
Richard Lavoie
--Page 1
• Tax Interpretation, Planning, and Avoidance: Some Linguistic Analysis
Manahem Pasternak, Christophe Rico
--Page 33
• Fairness and Taxation: The Law of Deferred Income Recognition for the Members of Agricultural Cooperatives
Katheryn J. Sedo, Mychal S. Brendan
--Page 81
• The Individual Alternative Minimum Tax and the Intersection of the Bush Tax Cuts: A Proposal For Permanent Reform
Gabriel Aitsebaomo
--Page 109
Note
• To Tax or Not to Tax - That is the Question in the Midst of Murphy v. I.R.S.
Margarita R. Karpov
--Page 143