Articles
Treaty Override by Administrative Regulation: The Multiparty Financing Regulations
521–551
AbstractCopyright (c) 1995 by Richard L. Doemberg.
Section 7701(), enacted as part of the Omnibus Budget Reconciliation Act of 1993, provides:...
A Consumed Income World- The Low Income and Prospects for Simplification- Replies to Professors Fleming and Yin
552–558
AbstractAs chair of the Committee on Tax Structure and Simplification of the Section of Taxation of the American Bar Association, I invited Professors...