Volume 12, Issue 2

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

PDF Link

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

John K. McNulty

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

H. Lowell Brown

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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