Articles from The Tax Adviser (July 1, 1995)

Title	Author	Type	Words
"Perking up" a company's employees.	Keefe, Patrick T.		590
"Year-end" tax planning for partnerships with tax-exempt partners.	St. Clair, Scott		694
Advising the noncorporate debtor through foreclosure: possibilities for eliminating capital gains in Chapter 11.	Moss, Jonathan H.		5202
Anti-abuse regulation calls for showing "substantial" business purpose.	Dell, F. Michael		855
Benefits of protective refund claims.	Urban, Michael		812
Deductibility of loan fees in light of conflicting judicial opinions.	Carney, Joseph E.		901
Electing out of installment sale reporting.	Ellentuck, Albert B.		731
Employment tax issues affect newspaper circulation departments.	Bridgham, Bethany J.		744
Exceptions to limitation on meal and entertainment expenses.	Seitter, Tripp		911
Final sec. 246 and 1092 regulations create new straddle positions.	Kanovsky, Sharon R.		904
How family limited partnerships can be used to reduce gift/estate taxes.	Risius, Jeffrey M.		1097
Independent contractor status takes on new meaning for entertainment companies.	Rauch, Karen G.		1476
Integrated corporate tax management system.	Persico, Joe		1272
IRS targets taxpayer's right to credit for contract R & D.	Bridgham, Bethany J.		829
Planning around the CFC netting rule.	Bond, Dale		930
Postmortem disclaimer strategies.	Gross, Marla Porter		941
Recent changes to accuracy-related penalty rules.	Grieger, Steven I.		1269
SEC schedules 13D and 13G can help determine sec. 382 ownership changes.	Boyer, Mark W.		1083
Sec. 263A: historic absorption ratio - simplify your UNICAP calculation.	Lightfoot, H. Chip		1141
Tax Court holds foreign partnership income is subpart F income: Brown decision reversed.	Andrews, James F.		683
The chameleon character of interest expense during the rental of a residence.	Tripp, John C.		3727
The charitable remainder unitrust: a versatile tool for avoiding capital gains.	Gianno, Mark		4533
The phantom income provision under sec. 55(d)(3).	Rose, Stanley H., III		866
U.K. taxation: a quiet revolution.	Dent, Christopher H.		1205
Unitary combined reporting for state income tax purposes - new developments.	Dennen, Sylvia		652
What is "amateur" sports competition?	Crawford, Charles T.		742