Volume 12, Issue 2

Note: The compiled PDF is not available for this volume. Individual article PDFs are linked below:

Corporate Income Tax Reform in the United States: Proposals for Integration of the Corporate and Individual Income Taxes, and International Aspects

John K. McNulty

PDF Link

The Foreign Corrupt Practices Act Redux: The Anti-Bribery Provisions of the Foreign Corrupt Practices Act

H. Lowell Brown

PDF Link

Proposed Regulation Section 26.2663-2 and the Application of the Generation-Skipping Transfer Tax to Transfer by Nonresident Aliens

Lawrence H. Heller & John Y. Sasaki

PDF Link