Articles from The Tax Adviser (December 1, 1991)

Title	Author	Type	Words
Amortization of intangibles: IRS prevails.	Benedetto, David A.		1043
Annual gift tax exclusion available for gifts to contingent beneficiaries.	Thompson, James G.		855
Claims Court addresses Corn Products.	Burns, Daniel J.		1374
Crime doesn't pay ... but it may save taxes.	Cohen, Robert L.		753
Current developments in employee benefits.	Walker, Deborah		14016
Debt cancellation treatment clarified.	Chmiel, Dean R.		662
Eighth Circuit reverses Campbell decision.	Kurtz, N. Patricia		1273
Gift tax limitation period does not apply to estate tax.	Stalcup, Twylah		1219
Impact of Sec. 704(e)(2) on family partnership freezes.	Addison, Emerson J.		594
IRS flip-flop on accounting change issue.	Brakora, Marianne		462
Prohibited transactions: IRS expands self-dealing rules.	Price, Gene M.		586
Proposed construction period interest rules are tough on developers.	Addison, Emerson J.		1212
Proposed earnings stripping regulations.	Smaston, Carla M.		1351
Purchasers of vacation home timeshares denied deductions.	Fiore, Nicholas J.		699
Reapplying for S status by a successor corporation.	Ellentuck, Albert B.		729
Related-party debt cancellation.	Cohen, Robert L.		934
Sales tax nexus.	Ness, Gary G.		599
Significant recent developments in estate planning.	Nager, Ross W.		4823
Single class of stock regulations raise excess compensation concerns.	Bettin, John R.		732
State information sharing.	Sowa-Holmes, Marcella		848
The progeny of Sec. 2036(c); the valuation of retained interests.	Smith, Michael J.		7158
Uncertainty of residuary estate's value voids charitable deduction.	Fiore, Nicholas J.		846
Using interactive tax software in return preparation.	McMillin, Mary Ellen		1635