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1. Marriage, love and law -- 2. Doing the rite thing: cultural practices of commitment -- 3. How do I love thee? Questioning the marriage model -- 4. Making it legal: marriage, law and legality -- 5. Sin or civil right? Debating marriage in the states -- 6. Conclusion: marriage and beyond.

The research studies the tax risks theoretical fundament, identifies the causes of their occurrence and looks for possible ways to minimize them. The purpose of the work is to economically justify the use of state regulation tools to eliminate a risky event in practice, as well as the ability to cope with the situation when tax risks occur. Theoretical analysis based on various scientific methods allows the authors to conclude that the constant tax legislation changes, the introduction of new taxes and fees increasing tax burden, the tax payments cuts are main sources of tax risks. The authors identify the following tax risks types: seizure of property in the amount of unpaid taxes, tax sanctions and penalties and others. The article focuses on efficient measures to eliminate tax risks: development of an unambiguous tax legislation and its timely implementation; introduction of deep tax control to reveal all unaccounted objects of taxation and thereby exclude non-taxable objects; do not raise the level of the tax burden, minimize tax payments. The authors introduce the novel concept of tax risk meaning the likely possibility of unplanned losses occurrence in the performance of a state, region or a business entity within the framework of tax relations in connection with financial resources. The obtained results will serve for practical improvement of tax relations for both sides: the tax and customs authorities on the one side and organizations, individual entrepreneurs, individuals on the other side. ; peer-reviewed

Two blank pages at end for "Memoranda." ; "Geo. W. Loomis, chairman." ; Mode of access: Internet.

Reuse of record except for individual research requires license from Congressional Information Service, Inc. ; "Serial no. 93-34." ; Hearings held July 10-13, 1973 on H.R. 7563, 7689, 8052, 8089, and 8308. ; CIS Microfiche Accession Numbers: CIS 73 H501-46 ; Microfiche. ; Mode of access: Internet.