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
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