Reviews

Susan Gross Solomon (ed.), Beyond Sovietology: Essays in Politics and History. New York and London: M.E. Sharpe, 1993, 254 pp., £38.00.

Alice H. Amsden, Jacek Kochanowicz & Lance Taylor, The Market Meets Its Match. Restructuring the Economics of Eastern Europe. Cambridge, MA: Harvard University Press, 1994, 250 pp.

Robert E. Ebel, Energy Choices in Russia. Washington, DC: Center for Strategic and International Studies, 1994, xii + 152 pp., $16.95.

Michael Waller, The End of the Communist Power Monopoly. Manchester: Manchester University Press, 1993, viii + 287 pp., £35.00 h/b., £9.99 p/b.

Minxin Pei, From Reform to Revolution: The Demise of Communism in China and the Soviet Union. Cambridge, MA: Harvard University Press, 1994, 253 pp., £29.95.

William G. Rosenberg & Lewis H. Siegelbaum (eds), Social Dimensions of Soviet Industrialisation. Bloomington and Indianapolis, IN: Indiana University Press, 1993, xix + 296 pp., £12.99 p/b.

Taras Kuzio & Andrew Wilson, Ukraine: Perestroika to Independence. Basingstoke: Macmil‐lan Press, 1994, xiv + 260 pp., £40.00.

Russell F. Farnen (ed.), Nationalism, Ethnicity, and Identity. Cross National and Comparative Perspectives. New Brunswick, NJ, and London: Transaction, 1994, xiv + 538 pp., £49.95.

Edwin Thomas Bacon, The Gulag at War: Stalin's Forced Labour System in the Light of Archives. Basingstoke: Macmillan, 1994, xii + 190 pp.

Robert S. Ross, China, the United States and the Soviet Union: Tripolarity and Policy Making in the Cold War. Armonk, NY: M. E. Sharpe, 1993, x + 204 pp., £42.00.     

Reviews

Barbara Caine and Rosemary Pringle (eds), Transitions: New Australian Feminisms (Allen & Unwin) 1995.

Peta Tait, Converging Realities: Feminism in Australian Theatre (Currency Press) Sydney, 1994.

Pauline Johnson, Feminism as Radical Humanism (Allen & Unwin) St Leonards, 1994.

Denise Russell, Women, Madness and Medicine (Polity Press) Cambridge, 1995.

R.W‐ Connell, Masculinities (Allen & Unwin) St Leonards, 1995.

Margaret Maynard, Fashioned from Penury: Dress as Cultural Practice in Colonial Australia (Cambridge University Press) Melbourne, 1994.

Joy Damousi, Women Come Rally: Socialism, Communism and Gender in Australia, 1890–1955 (Oxford University Press) Melbourne, 1995.

Susan Sheridan, Along the Faultlines: Sex, Race and Nation in Australian Women's Writing, 1880s—1930s (Allen & Unwin) Sydney, 1995.     

Commissioner v. Schleier: back to the drawing board on the taxation of employment dispute recoveries

The Court's decision in Schleier leaves the taxation of recoveries arising out of employment disputes, as well as many other types of disputes, in a state of confusion. To be sure, employers and employees now know with certainty that recoveries under the ADEA are not excludable from income under Section 104(a)(2). Recoveries under other statutes, however, including the Fair Labor Standards Act and the 1991 version of Title VII of the Civil Rights Act of 1964, are altogether unclear after Schleier. In the absence of further guidance, employers should consider adopting a more conservative approach to employment dispute settlements by treating settlement payments as taxable income, subject to withholding and employment taxes.     

Proposed regulations to govern private business use of tax-exempt bond financed facilities

For the most part, owners of tax-exempt hospitals and other health care facilities should welcome the issuance of the proposed regulations because they generally clarify and liberalize former law. As pointed out, however, in certain instances the proposed regulations do impose additional requirements not found in current law. Accordingly, in those instances in which exempt facility owners may elect to apply the proposed regulations prior to their finalization, a careful analysis needs to be made of whether the old or new regime would be most beneficial.