Title
a--Cov
By
Alastair Gillies
Description
ARTICLES The (Im)Balance of Externalities in Employment-Based Exclusions from Gross Income William P. Kratzke Apportionability in State Income Taxation: The Uniform Division of Income for Tax Purposes Act and Allied-Signal James H. Peters and Benjamin F. Miller The Art of Taxation: Joseph Hémard’s Illustrated Tax Code Farley P. Katz Income Recognition and Revenue Ruling 2003-10: A Large Ship Steered by a Very Small Rudder Michael Baillif and Monique C. Reid NOTES Gentlemen, Deduct Your Engines:...

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