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.