| Taxes: The Tax Magazine 1996 |
| Title | Subject | Authors |
|---|
| A changing environment in the substantiation and valuation of charitable contributions. | Business | Raymond A. Zimmermann, Pat Eason, Tim Krumweide |
| A conversation with Chief Judge Mary Ann Cohen. (US Tax Court)(Interview) | Business | K. Khiem Ting |
| Advising the cyberbusiness: applying fundamental tax concepts to Internet sales.(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Mark A. Harris |
| Agents as permanent establishments: avoiding the U.S. income tax for foreign businesses. | Business | Dale L. Davison |
| An update on the treatment of damages. | Business | Charles E. Price, Leonard G. Weld |
| Assessing the newly-enacted foreign tax provisions. | Business | Sheila R. Cherry |
| A United States tax analysis of the Microsoft/SOFTIMAGE and Symantec/Delrina transactions. | Business | Daniel M. Shefter |
| A value reduction strategy for family owned real estate. | Business | Frederick L. Simmons, Jonathan L. Simmons |
| Avoiding tax on premature retirement distributions. | Business | |
| Banks court restricts Schleier. (Banks v. United States) | Business | Charles E. Price, Leonard G. Weld |
| Card users may deduct "cash back" contributions. | Business | |
| Characterization of computer software revenue in international transactions. (includes commentary)(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Mark A. Luscombe, Gary D. Sprague, Robin A. Chesler |
| Check-the-box: the proposed regulations on entity classification. | Business | Francis J. Wirtz |
| Colleges, commerciality, and the unrelated business income tax. | Business | James R. Hasselback, Rodney L. Clark |
| Contingent transfers and the marital deduction - an area of continuing controversy. | Business | Gideon Rothschild, Michael S. Kutzin |
| Covering the world: the expanding U.S. tax treaty network. (includes examples of model income tax convention and technical explanation)(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Daniel M. Berman |
| Deducting deficiency interest as a business expense: recent developments since TRA '86. | Business | Linda M. Johnson, Giles B. Sutton |
| Does Resser "spell relief" for the innocent spouse? | Business | Floyd W. Carpenter, Kathy Sellars |
| Educational assistance programs need to be reexamined. | Business | Shirley Dennis-Escoffier, Lawrence C. Phillips |
| Employee or independent contractor: revitalizing ideas through new definitions. | Business | Loren Callan Rosenzweig |
| Equity compensation by partnership operating businesses. (includes P Partnership discussion model)(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Gary C. Karch |
| Estate planning with short sales. | Business | Christopher P. Bray |
| For better or for worse: accuracy-related and preparer penalties can impact the tax practitioner-client relationship. | Business | Bruce W. McClain, Donald C. Haley |
| Generation-skipping transfer tax regulations. | Business | Marilynn U. Helt |
| Impact of the Taxpayer Bill of Rights 2 on exempt organizations. | Business | Gerald M. Griffith |
| Inventory costing problems plague the American collectibles industry. | Business | Jeffrey L. Patterson, James M. Ventura |
| IRS issues final regulations on passive loss relief for real estate professionals. | Business | Richard M. Lipton |
| IRS overhauls spin-off ruling guidelines. | Business | Stuart M. Finkelstein, Stuart Lazar |
| Lack of marketability and minority discounts for closely-held stocks. | Business | Jon Paulsen |
| Les Samuels talks to CCH about future tax policy.(Interview) | Business | |
| Limited liability companies and the Bankruptcy Code. | Business | Richard T. Reibman |
| Maximizing the deferral of IRA required minimum distributions. (individual retirement accounts) | Business | Kenneth A. Hansen |
| Mergers and acquisitions in an UPREIT/downREIT world. (umbrella partnership real estate investment trust)(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Marshall E. Eisenberg |
| MIGRATs are better than your GRATs despite the new section 7520 regulations.(Minority Interest Grantor Retained Annuity Trust) | Business | Steven A. Horowitz |
| MTC financial institutions regulations, summary of 1996 actions by states. (Multistate Tax Commission) | Business | Philip M. Plant, Rex P. Edwards |
| "Nanny tax" rules simplify reporting. | Business | |
| On deductible software development costs. (response to Brian Daly, Taxes, vol. 74, p. 186, March 1996) | Business | Michael G. Wasserman |
| Partnership distributions - the Treasury issues final regulations. | Business | Gary L. Maydew |
| Planning for qualified plan and IRA distributions. (attorney Seymour Goldberg)(Interview) | Business | |
| Private annuities offer tax planning advantages. | Business | |
| Qualifying equity interests in reorganizations: a more limited species?(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Thomas P. Fitzgerald |
| Recent developments in self-employment tax of farmers. | Business | Gary L. Maydew |
| Reconciling spin-offs with General Utilities repeal.(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Jeffrey T. Sheffield, Herwig J. Schlunk |
| Regulations address deposit of federal taxes by EFT. (electronic funds transfer) | Business | Jennifer A. Thalman |
| Remarks on anti-abuse rules. | Business | Elizabeth Garrett Anderson |
| Revisiting U.S. anti-deferral rules.(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Stephen E. Shay |
| Section 469: material participation standards for LLC members. (limited liability company) | Business | Francis J. Wirtz |
| Self-employment tax, family limited partnerships and the partnership anti-abuse regulations. | Business | Robert G. Fishman |
| Settling for second best: synthetic reorganizations and spin-offs.(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Jay L. Goldberg |
| Social security contributions, accumulations, and payments: a case study. | Business | George W. Kutner, Lloyd D. Doney, James P. Trebby |
| Stipulation cross-contamination: the use of prior stipulations in subsequent proceedings. | Business | Robert R. Oliva |
| Subpart F.: new foreign currency hedging exception. | Business | Lowell D. Yoder, Sandra P. McGill |
| Succession planning for the family business enterprise: sales, GRATs and donative transfers - the comparative advantages. | Business | Steven A. Horowitz |
| Tax administration in the 90s: the new "reign of terror." | Business | Richard M. Lipton |
| Taxation in Latin America: a brief overview. | Business | Gregg A. Robbert |
| Taxpayer Bill of Rights 2. | Business | Patricia Nodoushani, Aurelle S. Locke |
| Tax traps to avoid in the ownership and transfer of life insurance policies. | Business | Lee Slavutin |
| The accrual of interest on derivative instruments: where do we go from here?(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | David P. Hariton |
| The flat tax and the negative tax. | Business | James A. Fellows |
| The generation-skipping transfer tax - a reexamination on its ninth anniversary. | Business | Sanford J. Schlesinger |
| The impact of Wall, Vak and Revenue Ruling 95-58 on the power to change independent trustees. | Business | Ted D. Englebrecht, Steven C. Colburn, John J. Masselli |
| The need for a uniform software amortization regime. | Business | Brian Daly |
| The new U.S. model tax treaty. | Business | Geralyn M. Fallon |
| The scope of transferee liability in estate and gift tax cases. | Business | William W. Hahn |
| The S corporation: selling the business on a deferred payment basis. | Business | Randy Swad |
| The versatile use of charitable remainder unitrusts. | Business | Jay A. Soled |
| Transfer pricing analysis of global trading operations and procedural alternatives.(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Charles T. Plambeck |
| Transfer pricing and formulary apportionment. | Business | Monica Brown Gianni |
| Transfer tax opportunities when Mr. Popeil pushes executive compensation through the pasta maker: food for thought or recipe for disater?(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Sheldon I. Banoff |
| Treatment of recourse liabilities in the context of a limited liability company. | Business | Clayton S. Reynolds |
| Trends in financial and estate planning.(Panel Discussion) | Business | |
| Using (or abusing) an exempt organization's tax exemption.(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Robert H. Swart |
| What you can do if you can't pay your tax bill. | Business | Tom Kabaker |
| When and how to change withholding on wages. | Business | |
| When to take advantage of the three year waiver of the 15 percent excise tax. | Business | Linda M. Johnson, Jeffery A. Hackney, Marvin D. Hills |
| Where in the tax world is Carmen San Diego? How the tax planner can impact international employee assignments.(49th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Kenton J. Klaus |
| Zero basis: alive but not well. | Business | Gary B. Mandel |
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