Front Matter
Articles
Rethinking Generation - Skipping TransfersHoward E. Abrams1145
Treatment of the Participants in a Reorganization: Policy after the 1986 ActDaniel Q. Posin1169
Comments
The Book Income Adjustment in the 1986 Tax Reform Act Corporate Minimum Tax: Has Congress Added Needless Complexity in the Name of FairnessSandra G. Redmond Soneff1219
Subchapter S Loss Limitation: The Effect of Shareholder Loan Guarantees on BasisRichard H. Stamps1241
Case Note
Brinley v. Commissioner: A Modified Charitable Deduction Standard for Missionary Support PaymentsLori A. Tobias1267