Articles from The Tax Adviser (October 1, 1992)

Title	Author	Type	Words
Clients should pay their bills on time or risk deferring the deduction.	Kafka, Stephen G.		995
Closer scrutiny of state and local plans by Sec. 415.	Lantry, Terry L.		1050
Economic performance: limited relief under Rev. Proc. 92-29.	Ladin, Brian		2685
Election under Regs. Sec. 1.752-5(b) can benefit partnerships and their partners.	Ruane, James F.		830
ESOP valuations: does Farnum still live?	Diamond, Louis H.		472
Inheritance planning: a necessary part of estate and gift tax planning.	Seamon, Dennis		821
Interstate tax nexus guidelines from the U.S. Supreme Court.	Gerber, Barry		820
IRS allows deduction to AGI for certain tax-related payments.	Price, Charles E.		777
IRS artificial intelligence projects (close encounters of an AI kind).	Schreiber, Rick		1770
IRS precluded from requiring retroactive changes in actuarial assumptions.	Langford, Brady		1669
MACRS depreciation for property placed in service in short tax years.	Odzer, Joseph A.		2167
Minimizing gain from involuntary conversions.	Ellentuck, Albert B.		713
Nonrecourse debt in determining insolvency under Sec. 108.	Haskell, Arnold		493
Offer in compromise: new policy and procedures.	Preston, Richard W.		1006
Offers in compromise.	Massey, Donald L.		5196
Parallel AMT calculations for investments in S corporations.	Pratt, James W.		934
Post-Holywell: a liquidating trustee's personal liability.	Billion, Michael M.		1884
Should installment obligations be canceled as gifts?	Stone, Howard A.		583
Significant recent developments in estate planning.	Nager, Ross W.		10987
Tax consequences of partnership workout arrangements.	Glass, Elliott		1242
Using a trust installment obligation to acquire S stock.	Odzer, Joseph A.		2150