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1 Int'l Tax J. [i] (1974-1975)

handle is hein.journals/intaxjo1 and id is 1 raw text is: Vol. 1 No. 1 Fall 197q Editor * Robert Feinschreiber Current Developments in International Tax Audits by Richard M. Hammer ........................................... 5 Capital Gain Denied on Sale of Foreign Exchange Contract by Paul D. Seghers .............................................. 9 Inventory Costing Rules Affect DISC Status and Profitability by Robert Feinschreiber .......................................... 14 Tax Considerations for Offshore Investment Companies by Leo S. Uliman ............................................... 21 Constructive Dividends and the Long Arm of Section 956 by Samuel M. Russo ............................................. 31 The Subpart F Exception for Corporations Not Availed of to Reduce Taxes by Leonard R. Olsen, Jr. ........................................... 39 Disposition of Stock in a Foreign Corporation: Capital Gain or Dividend by Alfred Gro tell ................................................ 61 Interest Expenses Under the Proposed Section 1.861 -8 Regulations by Garnette Saunders Teass ............... :........................ 67 Final Regulations Affect DISC Requirements by Lana F. Feinschreiber .......................................... 77 DEPARTMENTS Revenue Rulings... Walter M. Seltzer ................................ 83 Foreign Tax Developments... Walter F. O'Connor ...................... 98 Book Review... Paul M. Bodner ...... ............................. 99 Forthcoming Meetings on International Taxation ....................... 100 Published quarterly (in February, May, August, and November) by Panel Publishers, Division of Cantor Fitzgerald Group. Ltd., 14 Plaza Road, Greenvale, N. Y. 11548. Subscription price, $38 per year; single issue, $11. CopYright 1974 by Panel Publishers. All rights reserved. Application for second class postage pending at Greenvale, N.Y.