Vol. 35, Issue 5, 1983 | Published by Florida Law Review

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Articles
The I.R.S. and the Secret Agent
Mary B. Cook
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Articles
Choice and Change of Trust Situs
William H. Newton
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Articles
Partnership Special Alloctions: The Effect of Proposed Regulation Section 1.704-1(b)
A. Neal Graham
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Articles
Inclusions or Exclusions of Items of Gross Income as Circumstances of Adjustment Under Internal Revenue Code Section 1312
Robert L. Miller
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Articles
Employee Profit-Sharing and Pension Plan Trust Investments in Real Estate: The Lurking UBTI and UDFI Traps
David E. Terry
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Articles
Nonrecourse Liabilities as Tax Shelter Devices After Tufts: Elimination of Fair Market Value and Contingent Liability Defenses
Daniel C. Turner
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Articles
The Effect of Unrelated Business Taxable Income on the Tax Exempt Status of a Qualified Trust
Jonathan Shirley
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Articles
ERISA and Divorce: A Complex Marriage
James B. Wiley
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