| Taxes: The Tax Magazine 1997 |
| Title | Subject | Authors |
|---|
| '97 Act modifies estimated tax rules. (Taxpayer Relief Act of 1997) | Business | |
| Accelerated death benefits finally afforded exclusion. | Business | Julia K. Brazelton, Rebecca Kaenzig |
| Advance pricing agreements. | Business | Geralyn M. Fallon |
| Almost two decades later, Buffalo Tool admonishments still largely ignored. | Business | Jay A. Soled, P.V. Viswanath, Patrick I. McKenna |
| An earful on QTIPs from the IRS. (qualified terminable interest property) | Business | Michael S. Kutzin |
| An interview with Steven D. Harris and Karl Kellar of the APA Program. (IRS Advance Pricing Agreement Program)(Interview) | Business | |
| Assessment of employer FICA tax on tipped employees limited by recent cases. | Business | William A. Raabe, Gerald E. Whittenburg, Alexis A. Wesbey |
| Avoiding 10/50 status through CFC classification: CFC attribution rules and usufructs. (controlled foreign corporations) | Business | R. Arnold Handler |
| Beyond check-the-box - neglected issues. (IRS check-the-box regulations)(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Willard B. Taylor |
| Beyond the basic SUPERFREEZE - an update and additional planning opportunities. | Business | H. Allan Shore, Craig T. McClung |
| Continuity of shareholder interest: back to the future. | Business | Robert Willens |
| Corporate tax shelters, financial engineering and the Colgate case.(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Frank V. Battle Jr. |
| Cost segregation studies improve investor yields in low-income housing tax credit projects. | Business | Michael J. Novogradac |
| Danger: Internet taxes ahead.(includes glossary) | Business | Sarah Flower Adams |
| Determining the source of income in a changing world. (the world of electronic commerce)(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Joseph L. Andrus |
| Disclosure key to avoiding understatement penalties. | Business | |
| Does section 2703 apply to the valuation of family limited partnerships? | Business | Christopher P. Bray |
| Door to refund closed when claim filed late. | Business | Maureen Bornstein |
| Economic reality in estate planning: the remainder interest sale - revitalized and ready for action. | Business | Steven A. Horowitz |
| Emerging audit issues in the application of the passive loss provisions to real estate. | Business | Tim Krumwiede, Raymond A. Zimmermann, Patricia Eason |
| Employees can bank vacation pay in 401(k) plan. | Business | |
| Examining the line - balancing the duty to the client with the duty to the tax system.(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Harvey Coustan, John S. Nolan |
| Excluding LLC members from the self-employment tax. (limited liability company) | Business | John C. Zimmerman, Tamara K. Kowalczyk |
| Financial and estate planning trends. (CCH Financial and Estate Planning Advisory Board)(Panel Discussion) | Business | |
| Helpful tax strategies to reduce college costs. | Business | Richard T. Lai |
| Home office marches on (in spite of Soliman). | Business | Pamela K. Revak |
| How to defer revenue from prepaid service income. | Business | Claudia L. Kelley, Alvin H. Lieberman |
| Independent contractor or employee: the continuing controversy. | Business | J. David Mason |
| Individuals may correct erroneous tax returns. | Business | |
| Intangible assets - the Treasury issues new regulations. | Business | Gary L. Maydew, Jeffrey P. Maydew |
| IRS procedures for offers-in-compromise under section 7122. | Business | Robert H. Breakfield, Charles E. Alvis |
| Life insurance and charitable giving - important tax rules. | Business | Lee Slavutin |
| Lost return information can be retrieved from IRS. | Business | |
| Modifications of debt instruments as taxable exchanges. | Business | David N. Hurtt, Lorence L. Bravenec |
| Mr. Popeil gets 'reel' about conversions of legal entities: the pocket fisherman flycasts for "form" but snags on "substance." (form and substance characterizations of entity conversions)(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Sheldon I. Banoff |
| New capital gains tax rules offer planning opportunities. | Business | |
| New Morris Trust provisions have broad reach. | Business | |
| Of FLPs and family LLCs and cabbages and kings. (family limited partnerships, limited liability companies) | Business | Steven A. Horowitz |
| Passing IRS scrutiny of a family limited partnership. | Business | |
| Planning for post-death expenses in light of Hubert.(Interview) | Business | |
| Present and future directions in federal and state taxation of income from cross-border trade. | Business | William A. Raabe, Michael S. Schadewald |
| Proposed changes in business taxation: a primer for tax professionals. | Business | Gary M. Fleischman, Thomas H. Payne |
| Reasonable compensation: the search for a defining concept. | Business | James A. Fellows, Michael A. Yuhas |
| Recent developments in agribusiness taxation. | Business | Gary L. Maydew |
| Recent developments in the taxation of residential real estate. | Business | Reed W. Easton |
| Recent judicial developments increase current depreciation deductions. | Business | L. Stephen Cash, Thomas L. Dickens |
| Retirement plan reform: the aftermath of the Small Business Job Protection Act of 1996. | Business | Natasha M. Mulleneaux |
| Should a trust be used as a will substitute? | Business | Stanley Hagendorf, Wayne A. Hagendorf |
| Spin-offs and leverage.(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Howard G. Krane, Keith E. Villmow |
| Subchapter S and the estate planner. | Business | Stephanie G. Rapkin |
| Suggestions for simplification federal income taxation. (reprinted of article from The National Income Tax Magazine, August, 1923) | Business | William A. Paton |
| Tax aspects to consider upon job termination. | Business | Richard T. Lai, Alfred Panasci |
| Taxation of sales of principal residences after the Taxpayer Relief Act of 1997. | Business | Martin J. McMahon Jr. |
| Taxing cross-border combinations: nationalistic rules in a global economy.(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Paul W. Oosterhuis |
| Tax nothings. (entities disregarded by IRS for tax purposes)(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Eric M. Zolt, Joel Rabinovitz |
| Taxpayer Relief Act of 1997 offers significant estate planning opportunities. | Business | James G. Blase, John M. Jennings |
| The federal income taxation of medical savings accounts. | Business | Dennis Van Mieghem, Craig L. Pichette |
| The grantor trust: handmaiden to the IRS and servant to the taxpayer.(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Burton W. Kanter, Michael J. Legamaro |
| The hobby loss assault on distributors of direct sellers - hardly justified and particularly unwarranted. | Business | Bruce J. Squillante |
| The mining dust settles on "income tax in the U.S. sense." | Business | D. Larry Crumbley, Joseph R. Danos, Barbara G. Danos |
| The ownership and disposition of property: new rules for old problems.(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Peter L. Faber, Andrea S. Kramer, William R. Pomierski |
| The role of mark-to-market accounting in a realization-based tax system.(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Thomas L. Evans, Edward D. Kleinbard |
| The taxation of split-dollar life insurance: a solution to the dilemma. | Business | James A. Fellows, Michael A. Yuhas |
| The Tax Court rules on asbestos abatement. | Business | Charles E. Price, Leonard G. Weld |
| Trends in state and local taxation: a roundtable discussion of the CCH State Tax Advisory Board. | Business | |
| Valuations of closely-held businesses and the Tax Court: are the discount percentages changing? | Business | Melanie J. Earles, Edward E. Milam |
| Virtual permanence: consideration of the virtual office in international income tax treaties with the United States. | Business | Ilyse Barkan |
| When is a business not a business? Exploiting business opportunities and enhancing economic returns by capitalizing on the income tax exemption of tax-exempt organizations.(50th Annual Federal Tax Conference of the University of Chicago Law School) | Business | Thomas J. Gallagher |
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