Articles from The Tax Adviser (October 1, 1994)

Title	Author	Type	Words
Accounting for the value of a partner's services.	Ellentuck, Albert B.		591
An exception to meals and entertainment disallowance.	Stone, Howard A.		759
Asset protection caveats when using family limited partnerships as an estate planning vehicle.	Mikuta, Richard J.		1460
Clarification of debt relief after the RRA.	Dillwood, David P.		1240
Deductibility of legal expenses in corporate reorganizations.	Crum, Cynthia A.		1626
Expiration of the Sec. 469 temporary regulations for C corporations.	Gratz, Michael		840
IRS rethinks interpretation regarding maximum number of S shareholders.	Hogle, William G.		470
Letter Ruling 9420001: a taxable gift on conversion of preferred stock to common stock.	Thompson, James G.		699
Membership dues as unrelated business income.	Langford, Brady J.		644
Points and a principal residence.	Odzer, Joseph A.		1092
Potential recharacterization of S distributions.	Berry, Todd J.		875
Ruling on the deductibility of commuting expenses disagrees with Walker but expands the unanswered questions.	Berk, Wendy S.		1391
S corporation current developments: S corporation eligibility and elections, operations, reorganizations and proposed legislation.	Burton, Hughlene A.		5974
Sec. 6601(e)(2) - interest on penalties.	Glass, Elliott		983
Significant recent developments in estate planning.	Carlson, David K.		12245
Substantiation and disclosure requirements for charitable contributions.	Kamerow, Martin L.		3292
Substantiation of certain charitable contributions.	Mulcahy, Timothy W.		539
The AET applies to a public corporation - however....	Lindbloom, John		1229
The penalty rules have changed - again.	Preston, Richard W.		657
Valuing income from personal use of employer-provided aircraft.	Bartlett, Jack A.		607
Windows on taxes.	Maida, Joseph C.		1184