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29 Va. Tax Rev. [i] (2009-2010)

handle is hein.journals/vrgtr29 and id is 1 raw text is: VIRGINIA TAx REVIEW
TABLE OF CONTENTS

VOLUME 29, NUMBER 1
ARTICLES

SUMMER 2009

The Aftermath of the Cash Balance
Controversy: Applying the Contribution-
Based Test for Age Discrimination to
Traditional Defined Benefit Pensions
Why Do Venture Capital Funds Burn
Research and Development Deductions?
Itemizing Personhood
Resolving Legal Uncertainty: The
Unfulfilled Promise of Advance Tax
Rulings

Edward A. Zelinsky
Calvin H. Johnson

Tsilly Dagan

Yehonatan Givati  137