Articles from The Tax Adviser (September 1, 1995)

Title	Author	Type	Words
"Active" FSCs (and IC-DISCs) may qualify for double tax benefits.	Major, Bill		806
"Swing vote" attributes of transferred stock: implications for minority interest discounts.	Woodson, William I.		6034
1040 Central operating manual.	Erler, Michael J.		4815
Avoiding constructive dividends when a corporation purchases stock under a buy-sell agreement.	Ellentuck, Albert B.		635
Avoiding sales and use tax traps.	Plante, Kenneth		633
Built-in gains tax planning for cash-basis taxpayers.	Davis, Jon E.		592
CD-ROM and multimedia: the tax professional's hardware planning guide.	Price, Charles E.		3396
Consequences of physician recruitment incentive agreements.	Wise, Spence L.		958
IRAs - estate planning alternatives.	Picolo, Sharon E.		753
IRS rules favorably on significant effect below-market loan.	Orbach, Kenneth N.		854
Is the cash method dead?	Larson, Neil E.		702
Lobbying expenditures of trade associations.	Talisman, Harold		572
New DASTM regulations may create phantom taxable profits in hyperinflationary economies.	Major, Bill		1410
Proposed regulation classifies LLC members for self-employment tax purposes.	Sprohge, Hans		1249
Qualifying disposition under regs. sec. 1.1368-1(g): the importance of the form.	Orbach, Kenneth N.		904
Rev. Rul. 95-37 - conversion of a partnership into an LLC interest.	Crowley, Michael J.		590
Tax issues for bankruptcy trustees.	Morrison, Donald G.		951
The nanny tax.	Young, Helen		1099
The Seagram's stock redemption plan may not last long.	Price, Charles E.		1530
To recalculate or not to recalculate life expectancies.	George, Dick		925
Transfer pricing documentation for the small and mid-size company.	Kral, Mark E.		1140
Using nonqualified deferred compensation to attract and keep employees.	Stara, Nancy J.		4721
Who can file combined state income tax returns?	Farris, Lee		604