| Taxes: The Tax Magazine 2001 |
| Title | Subject | Authors |
|---|
| "1, 61, 83, pay me with your e-qui-ty": tax problems facing service firms (and their partners) who receive stock or options in lieu of cash fees.(University of Chicago Law School's 53rd Annual Federal Tax Conference) | Business | Sheldon I. Banoff |
| A decision model for the deemed sale election for purposes of the 18-percent future capital gains tax rate. | Business | G.E. Whittenburg, William A. Raabe, James R. Lackritz |
| A delayed fix for the marriage penalty. | Business | Ellen D. Cook, L. Murphy Smith, Lawrence C. Smith |
| Applying the property-services distinction in corporate transactions: the new economy tests the limits.(University of Chicago Law School's 53rd Annual Federal Tax Conference) | Business | Timothy C. Sherck, Wayne R. Luepker |
| A review and assessment of recent developments in the revised innocent spouse rules. | Business | Jeffrey J. Bryant, Gary M. Fleischman |
| Caught red-handed: IRS special assessment power over persons found with large amounts of cash. | Business | Richard W. Harris |
| Characterizing the "new" transfers of intellectual property.(University of Chicago Law School's 53rd Annual Federal Tax Conference) | Business | Suresh T. Advani |
| Choosing and working with an electing small business trust. | Business | Frederic G. Corneel |
| Compensating the service partner with partnership equity: code sec. 83 and other issues.(University of Chicago Law School's 53rd Annual Federal Tax Conference) | Business | William R. Welke, Olga Loy |
| Converting to a limited liability company: the issue of debt allocation to the LLC members. | Business | James A. Fellows, Michael A. Yuhas |
| Discounts are dead: a second look at A. Strangi Est. | Business | Katherine D. Black, Stephen T. Black, Michael D. Black |
| Economic Growth and Tax Relief Reconciliation Act of 2001. | Business | |
| Electronic commerce transformation - an unprecedented tax planning opportunity.(University of Chicago Law School's 53rd Annual Federal Tax Conference) | Business | Peter M. Kloet |
| Estate planning.(Financial and Estate Planning Trends) | Business | Sanford J. Schlesinger, Owen G. Fiore, Arthur D. Sederbaum, David B. Hirschey, Charles T. Peterson |
| Financial planning.(Financial and Estate Planning Trends) | Business | Ross Levin, Robert P. Goss, William J. Goldberg, Barbara J. Raasch, Phyllis Bernstein |
| GRATs vs. IDGETs: comparing the economic benefits.(grantor retained annuity trusts, intentionally defective grantor trusts) | Business | Peter Melcher, Bruno Graziano, Matthew Zuengler |
| Guidance from the IRS on making reverse-Starker exchanges. | Business | Jeffrey J. Bryant, Richard L. Alltizer |
| Insurance planning.(Financial and Estate Planning Trends) | Business | Lee Slavutin, Ben G. Baldwin Jr. |
| Interim tactics in transfer tax planning. | Business | Philip J. Harmelink, William M. VanDenburgh |
| Investment planning.(Financial and Estate Planning Trends) | Business | Barbara J. Raasch, S. Timothy Kochis, Wallace L. Head |
| IRS field service advice contradicts Staley decision.(regarding capitalization of taxover defense expenses) | Business | Charles E. Price, Leonard G. Weld |
| Is there a Supreme Court mandate on capitalizing expenditures?(dispute among courts on whether corporate restructuring expenditures must be capitalized or can be deducted) | Business | Robert L. Peace |
| Jonathan Talisman talks to CCH about future tax policy.(former Assistant Secretary of the Treasury for Tax Policy)(Interview) | Business | David Hansen |
| New opportunities created by the extraterritorial income exclusion. | Business | Radhika Reddy |
| New simplified proposed regulations allow for significantly higher IRA accumulations.(individual retirement accounts) | Business | Linda M. Johnson |
| New tax law provides challenging curriculum for college saving.(Economic Growth and Tax Relief Reconciliation Act of 2001) | Business | Ann Burstein Cohen |
| Opening Pandora's box: who is (or should be) a partner?(University of Chicago Law School's 53rd Annual Federal Tax Conference) | Business | Eric B. Sloan, Christine Kraft |
| Pamela F. Olson talks to CCH about simplifying the code and the direction of the Office of Tax Policy.(Interview) | Business | David Hansen |
| Planning for and obtaining the benefit of the extraterritorial income exclusion: from A to Z. | Business | Robert J. Misey Jr. |
| Proposed regulations on space and ocean income and international communications income raise major issues for U.S. and foreign companies. | Business | David R. Tillinghast, Klas S.D. Holm |
| Proposed regulations provide guidance on the sale of a principle residence. | Business | Randy Swad |
| Qualified plan selection issues facing small business owners. | Business | Mark E. Reid, Germaine Gjertson |
| Qualified research for purposes of the research activities credit. | Business | Kent Swift |
| Recent developments in agribusiness taxation. | Business | Gary L. Maydew |
| Resolution of federal income tax controversies: new tools and a new attitude for a new economy.(University of Chicago Law School's 53rd Annual Federal Tax Conference)(Panel Discussion) | Business | |
| Resolving actual and potential disputes with the IRS in the new economy.(includes discussion)(University of Chicago Law School's 53rd Annual Federal Tax Conference) | Business | Larry R. Langdon |
| Retirement planning.(Financial and Estate Planning Trends) | Business | Stephen J. Krass, Steven B. Weinstein |
| Splitting assets between family and charities at death: using CLATs to improve the opportunity set.(charitable lead annuity trusts) | Business | Peter Melcher, Matthew C. Zuengler, Caryl Shortridge Peters |
| State tax trends.(CCH State Tax Advisory Board discussion)(Panel Discussion) | Business | |
| State tax trends: roundtable.(Panel Discussion) | Business | |
| Structuring inbound investments: a primer on exit issues.(exit investment strategies by foreign persons in U.S. businesses) | Business | Anthony C. Infanti |
| Supreme Court reverses Tenth Circuit in Gitlitz. | Business | Robert A. Briskin |
| Taxation of business gifts. | Business | Jay A. Soled |
| Tax consequences associated with obtaining an MBA degree. | Business | Jay A. Soled, Leonard Goodman |
| Tax consequences of partnership breakups. | Business | Robert Ricketts, John Masselli |
| Tax Court refuses to budge on capitalizing salaries. | Business | Larry Maples |
| Tax deferred exchanges of property - mistakes and misconceptions. | Business | Gilbert F. Dukes III |
| Tax issues arising in connection with the incorporation of an ongoing electronic commerce business.(University of Chicago Law School's 53rd Annual Federal Tax Conference) | Business | John D. Rayis, David F. Levy |
| Tax planning for QSub interest transfers.(qualified subchapter S subsidiary) | Business | James R. Hamill |
| Tax savings opportunities for persons with disabilities. | Business | Ellen D. Cook, Anita C. Hazelwood, Anne Keaty |
| The effect of cancellation of indebtedness income on S corporations after Gitlitz. | Business | David G. Jaeger |
| The emerging hybrid structure that can best meet the goals of participants in an e-commerce start-up.(University of Chicago Law School's 53rd Annual Federal Tax Conference) | Business | Barksdale Penick |
| The new anti-abuse S corporation ESOP law.(employee stock ownership plans) | Business | John A. Kober |
| The OECD initiative: harmful tax practices and tax havens.(Organization for Economic Cooperation and Development)(University of Chicago Law School's 53rd Annual Federal Tax Conference) | Business | Leslie B. Samuels, Daniel C. Kolb |
| The Walton GRAT and marital deduction planning.(grantor retained annuity trust) | Business | Harry F. Lee, David L. Silvian |
| Truding through the ever-changing investment tax incentives for distressed communities. | Business | Linda Nelsestuen |
| Unreasonable compensation and the independent investor test. | Business | Leonard G. Weld, Kaye F. McClung |
| When "checking the box" can lead to corporate tax savings. | Business | James R. Hamill, Craig G. White |
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