6 Int'l Tax J. 1 (1979-1980)

handle is hein.journals/intaxjo6 and id is 1 raw text is: The
INTERNATIONAL
TAX
JOURNAL

7ol. 6 No. 1

Editor * Robert Feinschreiber
Repatriation Alternatives: The Earnings and Profits
Considerations
... Barbara  M . Zak  .............................................  5
Koehring: Another Look at Decontrol
... W ayne R. Reiner .............................................  16
Use of Optional Methods of Interest Apportionment
... James P. Fuller (ABA Section of Taxation) ...................... 26
The Limitada: Partnership or Corporation?
...Jack  Burstein  ................................................  32
Caterpillar Tractor Co.: Another Look at WHTC and FISC
...Robert Feinschreiber  .........................................  42
Marginal Costing: Mechanics and Planning
... William  Kent Norman  ........................................  48
Senator Stevenson Proposes Additional Tax Incentive
for Exports
... Robert Feinschreiber  .........................................  57
DEPARTMENTS
Current Developments ..........................................  59
Book  Review  ..................................................  62
Books Received  ................................................  64
Seminar Announcements ........................................  71
The International Tax Journal (ISSN 0097-7314) is published bimonthly (in February, April,
June, August, October and December) by Panel Publishers, Division of Cantor, Fitzgerald
Group, Ltd., 14 Plaza Road, Greenvale, N.Y. 11548. Irving Schreiber, Publisher; Carol Moore,
Production Editor; Betsy Yaller, Marketing Director; Florence Shedroff, Circulation Manager.
Subscription price, $84 per year; single issue, $15. Copyright 1979 by Panel Publishers. All
rights reserved. Second-class postage paid at Greenvale, N.Y. The opinions and interpreta-
tions expressed by the authors of the articles herein are their own and do not necessarily
reflect those of the editor or the publisher.

October 1979

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