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EQUITY, DEBT, NOT--THE TAX TREATMENT OF NON-DEBT OPEN TRANSACTIONS.

• Authors : Farber, Michael S.¹

• Source: Tax Lawyer. Spring2007, Vol. 60 Issue 3, p635-684. 50p.

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Change of accounting method-a primer.

• Authors : Ramelli, Rudolph R.

• Source: American Bar Association Journal. Sep79, Vol. 65 Issue 9, p1412. 4p.

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Proposing a Single, Simpler Test for Cash Equivalency.

• Authors : Brown, Fred B.

• Source: Tax Lawyer. Spring2018, Vol. 71 Issue 3, p591-633. 43p.

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POINTS TO REMEMBER.

• Source: Tax Lawyer. Winter74, Vol. 27 Issue 2, p347. 4p.

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PART 2: SECTION 985 REGULATIONS.

• Source: Tax Lawyer. Fall90, Vol. 44 Issue 1, p116. 20p.

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AVOIDING APRIL'S ANGUISH.

• Authors : Tebo, Margaret Graham

• Source: ABA Journal. Jul2004, Vol. 90 Issue 7, p33-33. 1p.

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Statement on Effect of FIN 48 on Audit Response Letters*.

• Source: Business Lawyer. Feb2009, Vol. 64 Issue 2, p389-392. 5p.

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