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60 Tax Law. [i] (2006-2007)

handle is hein.journals/txlr60 and id is 1 raw text is: TI TaX Fall 2006 Volume 60, Number 1 CONTENTS Page ARTICLES The (Im)balance of Externalities in Employment-Based Exclusions from Gross Income W illiam P. K ratzke ...................................................................................... .1 Apportionability in State Income Taxation: The Uniform Division of Income for Tax Purposes Act and Allied-Signal James H. Peters and Benjamin F. Miller .................................................. 57 The Art of Taxation: Joseph H6mard's Illustrated Tax Code F arley P . K atz ............................................................................................. 163 Income Recognition and Revenue Ruling 2003-10: A Large Ship Steered by a Very Small Rudder M ichael Baillif and M onique C. Reid ......................................................... 177 NOTES Gentlemen, Deduct Your Engines: Whether Regular Maintenance of Aircraft Engines Should Have Been a Deductible Expense in FedEx Corp. v. United States K aren B erenthal ......................................................................................... 20 1 Hattem v. Schwarzenegger: Terminating Preemption Challenges to State Taxation of ERISA Plans' Unrelated Business Taxable Income Yonatan G elblum ........................................................................................ 215 Upsetting the Government's Right to Redemption Under Section 7425 Carl H innescheidt ....................................................................................... 233

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