Tax Executive, The

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Articles in May-June, 1992 issue of Tax Executive, The

• Nationwide v. Darden: restoring to the term "employee" its common-law meaning - Nationwide Mutual Insurance Co
  by Russell A. Hollrah
• A new way of looking at international tax administration
  by Regina M. Deanehan
• CEP's silver anniversary: IRS and taxpayers working together - Coordinated Examination Program
  by George A. O'Hanlon
• Changes in the industry specialization program - Coordinated Examination Program
  by John J. Monaco
• Draft Canadian legislation on the tax treatment of interest expense
• Interest capitalization under section 263A: possible use of mandated interest rate - f
• Effect of the Supreme Court's decision in INDOPCO
• Proposed changes to Canadian Excise Tax Act
• The new rules for accounting method changes
  by Lawrence F. Portnoy
• Debt restructuring alternatives for the financially troubled corporation: possible risks and benefits
  by Ronald C. Maiorano
• Foreign sales corporations
• The Canadian Goods and Services Tax and its effect on non-residents of Canada
  by Mitch Bloom
• Allocation and apportionment of research and experimental expenditures