Vol. 43 No. 5, September 1991

Index

• Beam resolves taxpayer claims under Davis but Quill raises new prospectivity issue.
• The tax treatment of independent contractors: where we are, and where we're headed.
• New directions in Canadian tax policy.
• Comments on proposed tax simplification legislation July 23, 1991, and September 10, 1991.
• Comments on proposed statement on financial accounting standards: accounting for income taxes.
• Statement on reforms to establish taxpayer safeguards and protect taxpayer rights.
• Comments on proposed regulations on the allocation of interest expense under Sections 861 and 864(e): July 24, 1991.
• Comments on proposed regulations on the allocation and apportionment of charitable contributions: August 2, 1991.