Articles from The Tax Adviser (September 1, 1996)

Title	Author	Type	Words
Avoiding parent-subsidiary controlled group status.	Ellentuck, Albert B.		1286
Beware of recapture gain in like-kind exchanges.	Hamill, James R.		868
Considerations in determining whether to elect S corporation or LLC status.	Altieri, Mark P.		6174
Correcting depreciation errors.	Hackney, Jeffrey A.		831
Deducting environmental cleanup costs.	Bliha, Richard		1092
Depreciation of office furniture and fixtures - recoverable over five years?	Hager, Mark		1319
Electronic funds transfer now required for many taxpayers.	Korte, Monty L.		1009
Eligible rollover distributions.	Daum, Timothy A.		663
IRS issues proposed regulations on allocation and apportionment of research and experimental expenditures.	Goodman, Mark E.		1133
Making the right hire: behavioral interviewing.	Van Beusekom, Mark		1099
Massachusetts single-sales factor apportionment.	Joseph, Douglas A.		832
Physical presence can be established due to in-state deliveries.	Esstman, Donald L.		674
Planning opportunities for community banks.	Tyler, Thomas J.		1857
Pre-U.S. immigration estate planning for nonresident aliens.	Herzog, Keith E.		5987
Proposed regulations eliminate deemed distributions on technical termination of partnerships.	Ingram, Valorie L.		663
QSST regs create trap for the unwary.	Hills, Marvin D.		891
Qualified retirement plan loans.	Daum, Timothy A.		684
Rev. Proc. 96-30 provides guidance on sec. 355 business purpose.	Panoutsos, Louis A.		1619
Sales and rental of construction equipment to contractors for use on Indian reservations in Connecticut.	Joseph, Douglas A.		909
Tax-exempt interest for financial institutions.	Tribbett, Debra L.		1180
The intranet - a firm's private road on the information superhighway.	Sechler, Carolyn S.		6330
The IRS focuses on school, college and university bookstores.	Whitman, Kelcy M.		1149
The sec. 108(c)(3)(C) election: clarification and amplification.	Dudzinsky, Robert J.		1230
The single sales factor - a new trend?	Esstman, Donald L.		784