Vol. 41 No. 6, November - November 1989
Index
- State taxation of corporations: the evolving danger of attributional nexus.
- Technology for administering taxes in the 1990s.
- Is there a constituency for tax simplification?
- Comments on tax provisions of the Budget Reconciliation Act of 1989.
- Tax penalty provisions of the Budget Reconciliation Act of 1989.
- Proposed delay in mandatory implementation of FAS No. 96.
- Section 954(b) (4)'s high-tax exception.
- Creditability of Canada's proposed large corporations tax in foreign jurisdictions.
- Notice 89-91: allocation of charitable contributions under Section 864(e).