Articles from The Tax Adviser (November 1, 1997)

Title	Author	Type	Words
Avoiding traps in deferred like-kind exchanges.	Hamill, James R.		6704
Current developments in employee benefits.	Richardson, Terrance		6443
Customs modernization act presents new compliance risks.	Leightman, H. Michael		557
Death of the corporate tax shelter?	Ciesar, William W.		1640
Deductions for estimated inventory shrinkage.	Young, Barbara J.	Brief Article	382
Don't check the box without first checking SALT ramifications.	Curlee, William B.		1708
Estate and gift tax legislation - oh what a relief it is?	Nager, Ross W.		1694
Final sec. 367(a) regulations are generally favorable, but contain some surprises.	Tuerff, T. Timothy		853
IRS assaults on FLPs.	Wright, Jeffrey M.		480
New employment tax reporting procedures in business acquisitions.	Doyle, Mary B.		808
New hybrid legislation and regulations affecting treaty planning.	Klein, Carol Doran		1498
Planning implications of the TRA '97's increase in the unified credit.	Arnell, Nathan E.		3420
Preserving federal benefits of single-member LLCs in light of state tax concerns.	Jackel, Monte A.		541
S shareholder charitable contribution planning opportunities.	Dance, Glenn E.		584
Simplification of phase-outs: unnecessary complexity.	Serotta, Abram		901
States quickly modify apportionment provisions in reaction to changes in financial institutions industry.	Boucher, Karen J.		1724
Tax planning for the sole proprietor.	Ellentuck, Albert B.		136
Taxpayer relief or taxpayer headache? Simplicity sacrificed once again.	Mares, Michael E.		1148
U.S.-Canada income tax treaty requires income of U.S. branch to be determined under facts and circumstances.	Renfroe, Diane L.		719