Front Matter
Articles
What are the Federal Income Tax Consequences of Shifting (Flip-Flops of) Partnership Interests to the Service Partner?
Herrick K. Lidstone
A Price Squeeze Theory for Implementation of Federal Power Commission v Conway Corp
David C. Hjelmfelt
Comments
State Taxation of Multinational Corporations
Gary D. Berg
Setoff in Bankruptcy: Is the Creditor Preferred or Secured?
Carmelita J. Hammon