| Residents' Property Tax Exemptions: A Modern Analysis Under the Privileges and Immunities Clause |
Notre Dame Law Review |
1984 |
| Proposed Regs. Toughen Requirements for International Shipping Exemption |
The Journal of International Taxation |
|
| IRS Overloads Space or Ocean Activities Basket" |
The Journal of International Taxation |
|
| Section 367(a) Final Regs. Toughen the 'Active Trade or Business' Test |
The Journal of International Taxation |
|
| IRS Ruling Taxes all Income from 'Cruises to Nowhere |
The Journal of International Taxation |
|
| Planning Around and Within Subpart F |
Tax Planning International Review |
|
| Chapter P:15, "Deficiencies and Assessments" |
CCH Federal Tax Service |
|