Vol. 37, Issue 3, 1985June 01, 1985 EDT
Integration of Subchapter C with Subchapter S After the Subchapter S Revision Act
Integration of Subchapter C with Subchapter S After the Subchapter S Revision Act
Jerald David August,
Articles in Vol. 37, Issue 3, 1985
Vol. 37, Issue 3, 1985
- The Deduction of Future Liabilites by Accrual-Basis Taxpayers: Premature Accruals, the All Events Test, and Economic PerformanceErik M. Jensen
- Integration of Subchapter C with Subchapter S After the Subchapter S Revision ActJerald David August
- Constitutional Issues in Revoking Religious Tax Exemptions: Church of Scientology of California v. CommissionerJerold A. Friedland
- The Taxation of Athletic Scholarships: An Uneasy Tension between Benevolence and ConsistencyRobert W. Lee
- Social Security Tax Treatment of Cafeteria PlansRichard F. Yates
- "Living on the Cheap," is Barter Better? Revenue Rulings and a Selective Analysis of the Effect of TRA '84 on Barter TransactionsRobin Kaufman
- United States Tax Implications of International Interest Rate Swaps (U.S. Dollar Denominated Agreements)Robert C. Reid
Jerald David August, Integration of Subchapter C with Subchapter S After the Subchapter S Revision Act, 37 Fla. L. Rev. 491 (1985).