60 YEARS OF PUBLIC SERVICE Published by Section of Taxation, American Bar Association With the Assistance of Georgetown University Law Center VOL. 53 NO. 3 SPRING 2000 ARTICLES Tax Benefits, Tax Administration, and Legislative Intent David P. Hariton The Role of Prescription in the Interpretive Problem of Basis Determination Anthony P. Polito What is Tax Treaty Abuse? (Is Treaty Shopping an Outdated Concept?) Richard L. Reinhold Capital Gain v. Ordinary Income and the FICA Tax Treatment of...