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2 Bus. L.J. [i] (1991)

handle is hein.journals/umblr2 and id is 1 raw text is: BUSINESS LAW JOURNAL Volume II Fall 1991 ARTICLES National Bank Lending Limits and the Attribution Rules of 12 U.S.C. § 84 ............. Expanding Disgorgement to Include Specific Restitution in Securities Exchange Commission Enforcement Actions ........ Donald E. Frechette Scott L. Warfman - 3 COMMENTS Internal Revenue Code § 482 and the Petroleum Industry: An Analysis of Arm's Length Methods for Transfer Price Reallocations .................................. High Profit Intangibles After The White Paper and Bausch and Lomb: Is The Treasury Using Opaque Lenses? ............ Employee Stock Ownership Plans: A Solution or a Hindrance to the Search for a Representative and Productive Style of Employee Ownership .................... James D. Gassenheimer Robert J. Birch I Alejandro Suarez 131