Home > Dedman School of Law > Law Journals > SMU Law Review > Vol. 37 (1983) > Special Issue (pages 859-1038)
Special Issue (pages 859-1038)
Articles
Federal Income Tax Classification of Natural Resource Ventures: Co-Ownership, Partnership, or AssociationFrank M. Burke Jr. and Steven F. Meyer859
Federal Taxation of Life Insurance Companies: The Evolution of a Tax Law Responding to ChangeKeith A. Tucker, J. Dale Dawson, and Thomas M. Brown891
Federal Income Taxation of Wealth Transfers on Divorce: A Policy Analysis and ProposalDaniel L. Simmons941
Case Notes
Formulation and Application of the Tax Benefit Rule: Hillsboro National Bank v. CommissionerMarjorie D. Arneson1009