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Table of Contents

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National Bank Lending Limits and the Attribution Rules Of 12 U.S.C. S 84 Congress and the Comptroller Cover the Bases
Donald E. Frechette

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Expanding Disgorgement to Include Specific Restitution in Securities Exchange Commission Enforcement Actions
Scott L. Warfman

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Internal Revenue Code § 482 and the Petroleum Industry: An Analysis of Arm's Length Methods for Transfer Price Reallocations
James D. Gassenheimer

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High Profit Intangibles After the White Paper and Bausch and Lomb: Is The Treasury Using Opaque Lenses?
Robert J. Birch

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Employee Stock Ownership Plans: A Solution or a Hindrance to the Search for a Representative and Productive Style of Employee Ownership?
Alejandro Suarez