1 Int'l Tax J. [i] (1974-1975)

handle is hein.journals/intaxjo1 and id is 1 raw text is: Vol. 1 No. 1                                                  Fall 197q
Editor * Robert Feinschreiber
Current Developments in International Tax Audits
by Richard M. Hammer ...........................................  5
Capital Gain Denied on Sale of Foreign Exchange Contract
by  Paul D. Seghers  ..............................................  9
Inventory Costing Rules Affect DISC Status and Profitability
by Robert Feinschreiber  ..........................................  14
Tax Considerations for Offshore Investment Companies
by  Leo  S.  Uliman  ...............................................  21
Constructive Dividends and the Long Arm of Section 956
by  Samuel M. Russo  .............................................  31
The Subpart F Exception for Corporations Not Availed of to Reduce Taxes
by  Leonard R. Olsen, Jr.  ...........................................  39
Disposition of Stock in a Foreign Corporation: Capital Gain or Dividend
by Alfred  Gro tell ................................................  61
Interest Expenses Under the Proposed Section 1.861 -8 Regulations
by  Garnette Saunders Teass ............... :........................  67
Final Regulations Affect DISC Requirements
by  Lana F. Feinschreiber ..........................................  77
DEPARTMENTS
Revenue Rulings... Walter M. Seltzer ................................  83
Foreign Tax Developments... Walter F. O'Connor ......................  98
Book  Review... Paul M. Bodner ...... .............................  99
Forthcoming Meetings on International Taxation ....................... 100
Published quarterly (in February, May, August, and November) by Panel Publishers, Division of Cantor
Fitzgerald Group. Ltd., 14 Plaza Road, Greenvale, N. Y. 11548. Subscription price, $38 per year; single issue,
$11. CopYright 1974 by Panel Publishers. All rights reserved. Application for second class postage pending at
Greenvale, N.Y.

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