Contemporary Tax Journal

Document Type


Publication Date

Spring 2013


Volume 3, Number 1, Spring/Summer 2013, pp. 18-23

Included in

Taxation Commons



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.