About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

71 Taxes 1 (1993)

handle is hein.journals/taxtm71 and id is 1 raw text is: TAWF

a

VOL. 71 NO. 1

This magazine is published to
promote sound thought in
economic, legat and accounting
principles relating to all federal and
state taxation. To this end it con.
tans signed articles on tax subjects

JANUARY 1993

Quill Corporation v. North    3     By Rita Marie Cain
Dakota:                             The Supreme Court's most recent decision on the issue is
An Answer to the Taxing             discussed.
Problem Surrounding
Mail-Order Sales
Tax Considerations for       12     By Steven D. Conlon and Suzanne M. Russell
Mutual Funds Investing in           The authors delineate the tax issues related to various
Asset-Backed and                    financial products.
Derivative Securities
Estate and Income Tax        35     By Linda M. Johnson, Catherine M. Westphal, and
Implications of IRD                   Rodger A. Boiling
Estate planning opportunities regarding income in respect
of a decedent are evaluated.
Tax Advantages of            46     ByRolfAuster
Traders Over                      The author points out the benefits of seeking trader
Investors in Securities           status.
Calculating and Reducing     54     By Alan D. Campbell
the Self-Employment Tax             Unique tax saving opportunities for farmers are high-
for Farmers                        lighted.
DEPARTMENTS:
2        Update
11       In Washington
34       International Journal
53       State Taxes
63       Tax Meetings

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most