Articles from The Tax Adviser (November 1, 1993)

Title	Author	Type	Words
Avoiding built-in gain recognition on distribution of appreciated property.	Ellentuck, Albert B.		757
Carryover of passive losses and other tax attributes to an individual bankruptcy estate.	Knickel, David W.		1439
Disguised sale final regulations.	O'Neil, Paul A.		1040
Dividends and the ACE adjustment: how to maximize the after-tax return on intercompany investments.	Gramlich, Jeffrey D.		4878
Duty on royalty payments.	Gambardella, Domenick		622
E&P issues/adjustments arising in connection with bankruptcy.	Tiedemann, William J.		1701
Important gift tax return requirements under secs. 2701 and 2702.	Karczewski, Joseph P.		988
Is your refund claim adequate?	Wright, Jeffrey M.		1323
Out-of-town assignments lasting more than one year are costly.	Schmid, James S.		727
Revenue Reconciliation Act of 1993; Voluntary Compliance Resolution program; fiduciary responsibilities; distribution rules; excise taxes.	Walker, Deborah		7296
Tax deduction for ESOP stock redemptions.	Rudibaugh, Thomas P.		583
Tax Division testifies on miscellaneous revenue proposals.	Karl, Edward S.		1973
Tax treatment of living benefits under life insurance policies.	Hardigree, Don		4498
The Revenue Reconciliation Act of 1993 attacks the conversion of ordinary income to capital gain; additional changes are aimed at limiting benefits from capital gains.	Choate, Gary M.		4563
Trust investment advisory fees and the 2%-of-AGI limit.	Nager, Ross W.		585
Trust's failure to qualify as QSST caused inadvertent termination of S status.	Allegretti, Carl S.		925