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The effect of Internal Revenue Code section 162(m) on the issuance of stock options. An analysis of dividend and capital gains tax rate differentials and their effect on the structure of corporate payouts. Dividend taxes and security prices: the reaction of dividend-paying stocks to the jobs and growth tax relief reconciliation act of 2003. Bonus depreciation incentives: The impact on general aviation aircraft. The association of paid income tax return preparers with horizontal equity. Acquiring international tax knowledge. List of Contributors. EDITORIAL BOARD. reviewersAd hoc. ADVANCES IN TAXATION. ADVANCES IN TAXATION. Copyright page.