CONTENTS
ARTICLES
• Federal Income Tax Developments: 1985Merlin G. Briner and James W. Childs
-- Page 1
• Assisting Dislocated Workers: Dimensions, Needs and Tax Policy Options
Lewis D. Solomon, Janet S. Solomon, and Brian M. Malsberger
-- Page 69
• Over the Back Fence: Tax Shelters and Other Sales of Federal Income Tax Reductions
Thomas A. Robinson
-- Page 97
• Dennis E. Bires
-- Page 127
• Commentary: Does the United States Need an Alternative Tax Base
James W. Childs
-- Page 155