Articles from The Tax Adviser (December 1, 1992)

Title	Author	Type	Words
A primer: loans from retirement plans.	Gula, Kristin M.		1312
Conducting a tax practice in the 1990s.	Pascarella, Stephen E., II		600
Construction contracts: multistate sales and use tax implications.	Best, Cynthia C.		2434
Creative debt/equity financing: OID rules surface again.	Jolley, Mark		1148
Current developments in employee benefits.	Walker, Deborah		9860
Disabled access credit available for tax-exempt entities.	Smigelski, G. Todd		869
Employee vs. independent contractor status: the section 530 safe harbor.	Campagne, James M.		1309
Form 5471 reporting for resident aliens complicated by family attribution rules.	Smaston, Carla M.		1376
Franchise costs, including goodwill, deductible.	Bettin, John R.		1218
IRS disallows deductions for asbestos removal.	Rocheleau, Dean A.		1731
IRS rules advertising deductible....	Addison, Emerson J., Jr.		612
Limits on political expenditures by sec. 501(c)(3) organizations.	Smigelski, G. Todd		879
New procedures for accounting method changes.	Huismann, Lynne M.		872
New retirement plan distribution rules.	Delbecq, Bruce R.		1061
Personal injury recoveries after Burke.	Cohen, Robert L.		1521
Public charities vs. private foundations: a practical guide.	Lewis, Forrest G.		1284
Qualifying for head of household status.	Ellentuck, Albert B.		738
Sale of the marital residence in a divorce context.	Cunningham, Joseph W.		1683
Significant recent developments in estate planning.	Nager, Ross W.		11095
Tax treatment of employer-provided outplacement services.	Chmiel, Dean R.		744
Trap for the unwary: funding QTIP with closely held stock.	Kurtz, N. Patricia		1204