• Tax Treatment of Takeover Costs: Supreme Court Responds to Controversy
Ray A. Knight and Lee G. Knight
-- Page 1

• The Service's Latest Attempt to Regulate Hospital-Physician Relationships: A Critical Analysis
Patrick H. Lucas
-- Page 13

• Software Taxation in Ohio
Robert W. McGee
-- Page 49

• United States Federal Tax Policy Surrounding the Investment Tax Credit: A Review of Legislative Intent and Empirical Research Findings over Thirty Years (1962-1991)
Robert E. Rosacker and Richard W. Metcalf
-- Page 59

• Tax Data Disclosure under the Freedom of Information Act: Evolution, Issues and Analysis
Mark A. Segal
-- Page 79

• The Entertainment Facility Rules of Section 274 and Corporate-Owned Condominiums
Mary E. Vandenack
-- Page 97

• The Unrelated Business Income Tax and Its Effects upon Collegiate Athletics
Frank James Vari
-- Page 111