Volume 5 (1988)

CONTENTS

ARTICLES

• Estate Freezes after the Revenue Act of 1987
Ronald D. Aucutt
-- Page 1

• Cadillacs, Gold Watches, and the Tax Reform Act of 1986: The Continuing Evolution of the Tax Treatment of Gifts to Employees
Mark W. Cochran
-- Page 27

• PAC Contributions and Effective Corporate Tax Rates: An Empirical Study
Jonathan Barry Forman
-- Page 65

• A Proposal for Restructuring the Taxation of Wealth Transfers: Tax Reform Redux
Edward J. Gac and Sharen K. Brougham
-- Page 75

• Coverage Flexibility for Qualified Retirement Plans after the Tax Reform Act of 1986
Richard J. Kovach
-- Page 107

• Passive Activity Losses in Light of the New 469 Temporary Regulations
Hans-Dieter Sprohge
-- Page 123

• Report on Transfer Tax Restructuring
-- Page 145

• Testimony - United States Senate Committee on Finance Subcommittee on Penalties - March 14, 1988
-- Page 207

NOTES

• Custodial Parent Dependency Exemptions: Hughes v. Hughes
Amanda Spies Bornhorst
-- Page 233

• Constructive Receipt of Income: Baxter v. Commissioner
Adam M. Ekonomon
-- Page 241

• When Is a Judge Not an Employee - Porter v. Commissioner
Robert Iafelice
-- Page 245

• Traveling Expenses to Temporary Job Sites - Kohr v. United States - Walraven v. Commissioner
John Nye
-- Page 249

• 26 U.S.C. 501(c)(9) - Tax Exempt Status of Voluntary Employees' Benefit Associations
Tony Paxton
-- Page 253

• Determining Status as an Employee - Rev. Ruling 87-41
Sharon L. Simmons
-- Page 255

• Unitary Theory of Stock Ownership - Fink v. Commissioner
Janis Stamm
-- Page 259

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