Tax Adviser, The

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Articles in November 2004 issue of Tax Adviser, The

• Bona fide sales in the estate environment.
  by Hoekema, Lucy; Ryan, Daniel E.
• A fringe benefit primer for the closely held C corporation.(part 2)
  by Altieri, Mark P.
• Intentionally defective grantor trusts.
  by Welker, Curt J.
• Welfare benefit plans and executive compensation.(Current Developments in Employee Benefits & Pensions, part 1)
  by Lutz, James D.; Walker, Deborah
• Sec. 2632 prop. regs. on electing out of deemed GST allocations.(generation skipping tax)
  by Leggiero, Heather J.
• Eligibility, election and termination issues.(Current Developments in S Corporations, part 2)
  by Burton, Hughlene A.; Karlinsky, Stewart S.
• Foreign partnerships in estate tax planning for NRAs.(nonresident aliens)
  by Carsalade, Rafael
• TEC initiatives.(AICPA Tax Executive Committee)
  by Purcell, Thomas J., III
• At-risk final regs. on "disqualifying interests".
  by Howard, B. Carol
• Current status of the tax curriculum in accounting programs.
  by Dennis-Escoffier, Shirley; Kern, Beth B.
• Holding period of partnership/LLC interests.(limited liability company)
  by Leibtag, Bernard
• Investing in tax-efficient funds.
  by Ellentuck, Albert B.
• What is a "metropolitan area" for transportation cost purposes?
  by Navani, Vinay S.
• IRS can assess partnership, but collect from partners.
  by Lynch, Jim
• Jobs credit reduces AMT wage deduction.(alternative minimum tax)
  by O'Driscoll, David
• Sec. 404(c) plan participant education and communication.
  by Germano, Lisa C.; Winton, Lisa A.
• IRS guidance for post-reorganization QSub terminations.
  by Borczak, Barbara S.
• FLP's full value included in estate.(family limited partnerships)
  by O'Driscoll, David
• Conversion of C corporation into an LLC.(limited liability company)
  by Polakov, Adam
• Reducing BIG for QSub stock.(built-in gains)
  by Valdez, Domingo
• Tax planning for small business stock.
  by Morrisset, John W.
• QTP contributions by nonindividuals.(qualified tuition programs)
  by Westort, Peter J.