Volume 12, Issue 6 (1981)
Foreign investment in U.S, real estate—a new set of rules
Neal W. Zimmerman
Estate Planning: Significant recent developments concerning estate planning (part III)
Byrle M. Abbin and David K. Carlson
Still more on income averaging
Alan Rabin and W. Mason Richard
tax clinic
Kevin Hennessey
IRS viewpoint: ERISA plan amendments under ENCEP
S. Allen Winborne
Washington Report: Tax Division testifies on Administration tax proposals
Kenneth F. Thomas and Peter F. Zimmermann
tax trends
E. S. Linett
Author index, 12 months ended May 1981
American Institute of Certified Public Accountants
the tax adviser, Volume 12, Number 6, may 1981
American Institute of Certified Public Accountants