Volume 7 (1990)

CONTENTS

ARTICLES

• The University of Akron Center for Taxation Studies Report: Complexity and Compliance Consequences of the 1986 Reform Act
-- Page 1

• The Interpretation of Taxing Statutes: The English Perspective
Nicola Preston

-- Page 43

• The Taxation of the Unrelated Business Activities of Exempt Organizations: Where Do We Stand - Where Do We Seem to Be Headed
Donald C. Haley
-- Page 61

• Should Internal Revenue Code Section 277 Be Applied to Cooperative Housing Organizations?
Nina J. Crimm
-- Page 87

• Some Planning Considerations in Light of the Second Set of PAL Regulations
Hans-Dieter Sprohge
-- Page 107

• Towards an Understanding of the Principles and Application of the Temporary Regulations under Internal Revenue Code Section 752
Madeline McGuckin
-- Page 133

• Deductibility of Mandatory Donations to Religious Organizations under the Internal Revenue Code
Sandra Machan
-- Page 169

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