Volume 8 (1991)

CONTENTS

ARTICLES

• An Indepth Analysis of the New Money Laundering Statutes
Peter J. Kacarab
-- Page 1

• Form 990: Useful in Analyzing Not-For-Profit Ministries
Il-woon Kim, Charles K. Moore, and Richard W. Metcalf
-- Page 73

• Substance over Form: The Cornerstone of Our Tax System or a Lethal Weapon in the IRS's Arsenal
Ray A. Knight and Lee G. Knight
-- Page 91

• The Simplified Employee Pension: An Increasingly Attractive Alternative among Qualified Retirement Plans
Richard J. Kovach
-- Page 109

• Bankruptcy Officials vs. the Internal Revenue Service: A Federal House Divided against Itself
Craig J. Langstraat and Mark S. Aquadro
-- Page 131

• Establishing Reasonableness of Compensation Difficult in IRS Attacks
Michael P. Watters and Daryl Burckel
-- Page 147

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