Articles from The Tax Adviser (December 1, 1996)

Title	Author	Type	Words
C corporations beware! Sec. 291(a)(1).	Dickey, Carolyn	Brief Article	320
Current developments in employee benefits.	Richardson, Terry		8020
Determining whether boot received in an acquisitive reorganization has dividend effect.	Ellentuck, Albert B.		1461
GST tax exemption - late allocation issues.	Kelley, Duane G.		1312
Interest expense allocation related to debt-financed distributions from a passthrough entity.	Schulz, Charles P.		471
Investment strategies unique to assets held in charitable remainder trusts.	Phelps, Mary Brooks	Brief Article	369
IRA planning opportunities.	Burson, Robert T.		862
Law firms overlook deduction for certain client costs.	Sharp, Holly	Brief Article	295
Long-term care insurance gets health insurance tax treatment.	Gray, Shelley		861
Midnight surprise - personal injury alert.	Singer, Robert M.		926
New planning opportunities for distributions from S corporations.	Belkin, Eileen W.	Brief Article	422
Planning around the "success" tax.	Lusby, Roger W., III		784
Practitioners beware - use of Form 1045 or 1139 may create unexpected liability.	Goldberg, Walter S.		1132
S corporations after the 1996 tax legislation.	Richter, Michael H.		747
Sale of S stock generates ordinary income.	Botkin, Jeffri	Brief Article	339
Significant recent developments in estate planning.	Zysik, Jeffrey C.		9189
SRLY loss temp. regs. offer significant planning opportunities.	Rosen, Robert M.		5379
The SIMPLE retirement plan?	Koppel, Michael D.	Brief Article	332
Timing of worthless security deductions.	Lev, Jacquelyn Fitzgerald		500
Update on FTA EDI Audit and Legal Issues Task Force.	Calkins, Carol		3250
Using stock-based compensation plans.	King, Jared W.		506
Work opportunity tax credit "extender" has limited window for opportunity.	Lemaster, Herb		1201