Articles from The Tax Adviser (December 1, 1994)

Title	Author	Type	Words
... As deduction.	Mitchell, Ron	Brief Article	285
Attorney-client privilege does not extend to requirement for cash reporting.	Koppel, Michael D.		617
Calculating the effects of exempt income on the excess net passive income tax.	Ellentuck, Albert B.		501
Cooperative coupon advertising of tax services.	Weaver, Maureen S.		777
Current developments in employee benefits.	Walker, Deborah		7763
Deductibility of reimbursable client costs.	Albert, Lawrence	Brief Article	366
Environmental cleanup costs as business expense and....	Waltemyer, Edward L.		815
Estate taxes and retirement plans.	Burns, Diana T.		1510
GST exemption allocations to life insurance trusts.	Turner, Robert G.		485
Income taxes in a multistate environment.	Leibtag, Bernard		1589
IRS not bound to sec. 6222 procedures by notice of inconsistent treatment.	Rogers, Linda		647
IRS ruling liberalizes S limits on number of shareholders.	Belkin, Eileen		600
Meals and lodging exclusion for S shareholders.	McPherron, Cecil		615
Private annuities are an underused succession planning device.	Gillis, Michael R.		1074
S shareholder's note payable and note receivable as two separate items.	Pease, Joseph V., Jr.		1164
Significant recent developments in estate planning.	Carlson, David K.		10277
Tax break for self-employeds.	Malthouse, Brian		619
Tax planning ideas.	Lusby, Roger W., III		1029
The branch profits tax - traps for the unwary.	Attkisson, James R.		1792
The Medicare and Medicaid Coverage Data Bank.	Raymondi, Susan		755