Continuation of hearings on proposed changes to administrative provisions of the Revenue Code. Focuses on the taxation of farmers cooperatives, pt.4; Includes "Federal Estate and Gift Taxes. A Proposal for Integration and for Correlation with Income Tax," Advisory Committee to Treas Dept on Estate and Gift Taxation (p. 3798-3973), pt.5.

A rigorous comparative-historical analysis of how co-operative enterprises in different national contexts, this book deploys two different variants of the new institutionalism. Spicer treats the US as a central case of comparative failure, as contrasted to three rich democracies where the co-operative business model has been more successful: Finland, France, and New Zealand.

February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index

Focuses on the possibility of taxing advertising revenue from tax-exempt publications.

Concentrates on the historical, statutory, judicial, and administrative aspects of philanthropic foundations. It begins with a general survey of the rise of foundations, particularly as a legal concept, and examines existing provisions for state registration and supervision, with special atention to the role of the attorney general. There are field reports on ten states with programs aimed at following charitable activities closely. The concluding chapter provides appraisals and recommendations, and appendices include state legal requirements for charitable trusts and corporations, selected state acts, rules, reporting forms, and a list of cases.