The Investment Company Exception to Sections 351 and 721 Needs Clarification, But Legislative Proposals May Add to the Confusion by Expanding the Reach of the Investment Company Rules  
pp.3-13 (11)
Authors:  Stanley E. Ramsay.

Split Dollar Arrangements: A Beleaguered Technique  
pp.14-18 (5)
Authors:  Mary Ann Mancini.

Aircraft Investments Provide Tax and Other Benefits for Corporations  
pp.19-36 (18)
Authors:  J. Patrick Dowdall.; Jeffrey S. Wieand.

Tax Planning After the Job Creation and Worker Assistance Act of 2002  
pp.37-44 (8)
Authors:  Radie Bunn.; G.E. Whittenburg.; Kermit O. Keeling.

New Amendments to Superfund Act to Aid Redevelopment and Lessen the Impact of Liability  
pp.45-48 (4)
Authors:  Beth S. Gotthelf.

Premises Liability Issues for Office Building Owners in a Time of Terrorist Threats  
pp.49-66 (18)
Authors:  Jerry D. Johnson.

GAO Report Encourages IRS Efforts Against Abusive Tax Schemes, But Paints Discouraging Picture Nevertheless  
pp.67-71 (5)
Authors:  L. Nicholas Deane.

Financial Accounting Standards Board Considers Special Purpose Entities and Retools Definition of Derivative  
pp.72-81 (10)
Authors:  John J. Ensminger.

Market Notes  
pp.82-94 (13)
Authors:  Staff Editors.