Articles from The Tax Adviser (October 1, 1993)

Title	Author	Type	Words
Considerations when asking: to be or not to be an LLC?	Weiner, Alan E.		1510
Electronic filing - it's in everyone's future.	Sarasota, Thomas W.		2020
Estate planning with a personal residence.	Mikuta, Richard J.		2394
Evaluating investment options involving tax-exempt income.	Ellentuck, Albert B.		708
Inadvertant use of beneficiaries' unified credit on gifts in trusts.	Monks, Laurance		752
Modernization in Appeals.	Dougherty, James A.		2440
Property contributions to pension plans are prohibited, but what about profit-sharing plans?	Langford, Brady J.		1405
Receipt of partnership profits interest.	Odzer, Joseph A.		786
Retroactive AMT break may be available to individuals and corporations.	Haskell, Arnold	Brief Article	369
S corporation current developments: S corporation eligibility and elections, operations, procedural changes and reorganizations.	Karlinsky, Stewart S.		4696
S corporation planning after discontinuing active trades or businesses (or penalty taxes to be wary of).	Stone, Howard A.		1402
Tax Court's decision in Risman gives hope for some refunds previously thought barred by SOL.	Ruane, James F.		1132
Tax planning for the personal residence in the context of divorce and remarriage: favorable tax provisions concerning property take on special significance in marital rearrangements.	Harris, Richard W.		6353
The design and operation of cafeteria plans: the flexibility of benefits choice can enhance employee moral and after-tax income.	Hamill, James R.		5313
Two experts are more reasonable than one.	Hogle, William		1198
U.S. estate taxation of nonresident aliens.	Baldassari, Robert G.		1266
Unpaid child support and alimony payments - bad debt deduction?	Price, Charles E.		1304
Working with sales and use taxes - some problem areas.	Preston, Richard W.		1365