Volume II

2002 Ed.

Should the Internal Revenue Code Be Amended to Permit IRS Special Agents to Disclose to Taxpayers Are Under Criminal Investigation Prior to the Decision to Prosecute?
Edward D. Urquhart

The Family and Medical Leave Act: Reinstatement Following Leave: How to Cope From the Employer’s Perspective
Mary Jean Geroulo

Implications of the Best Mode Requirement on Patents Involving Biotechnology
Tressa Jennifer James

Taxation of Partnerships and Partners Engaged in International Transactions: Issues in Cross-Border Transactions in Germany and the U.S.
Martin H. Seevers

The Treatment of Cancellation of Indebtedness Income of Insolvent’s Corporations, Gitlitz v. Commissioner: A Tax Controversy or an Example of the Effects of Judicial Decision-making
Tommy D Overton, Jr.

ICANN Dispute Resolution vs. Anti-Cybersquatting Consumer Protection Act Remedies: Which Makes More “Cents” for the Client?
Diane L. Kilpatrick

Proposal to Change the Federal Income Taxation of Marketable Securities
John P. Bransfield

A Practitioner’s Guide to Joint Employer Liability Under the FLSA
Richard J. Burch

United States v. Microsoft: A Look at the Balancing Act Between Copyright Protection for Software, Intellectual Property Rights and the Sherman Antitrust Act
Adam MacLuckie