Articles from The Tax Adviser (January 1, 1998)

Title	Author	Type	Words
Affinity card income not UBTI.	Levenson, Howard A.		682
Canada and U.K. propose arm's-length transfer pricing rules.	Patton, Michael F.		796
Country club membership deposits.	Herndon, Diane P.		227
Criminal penalty for assisting with Medicaid planning transfers.	Coplan, Robert B.		233
Current deduction allowed for pipeline relocation expense.	Herndon, Diane P.		552
Data security.	Hamilton, Daniel		1848
Denial of research credit for computer software program costs.	Hudson, David S.		723
Diverse planning opportunities available under the TRA '97.	Sherr, Eileen Reichenberg		3984
Does the TRA '97 offer true relief?	Lipschultz, Brent S.		7221
Employer liable for Sec. 6662 penalties for failure to deduct and pay wage taxes.	Everidge, Kathryn L.		571
Exempt hospitals in group purchasing partnerships.	Levenson, Howard A.		565
Fees for CPAs and attorneys are recovered by taxpayers at the same rate.	Rea, Robert C.		504
Four companies continue to offer "designated private delivery services."	Rea, Robert C.		152
IRS not permitted to credit overpayments against subsequent year's potential deficiency.	Everidge, Kathryn L.		1014
Is split-dollar life insurance still a fringe benefit?	Swanson, Robert D.		6709
Loss disallowed for abandoned network affiliation contract.	Dell, F. Michael		135
Making the Sec. 754 election decision for a family partnership after TRA '97.	Keene, David		5400
Minimizing the consequences of a partial liquidation.	Ellentuck, Albert B.		1261
Prepaid telephone cards.	Dell, F. Michael		453
Restrictions on availability of expanded 100% of meals deduction.	Buchbinder, Elizabeth N.		467
Separate-item treatment for bargain-purchased inventory.	Herndon, Diane P.		498
Transfer of production company stock to cable company.	Dell, F. Michael		262
Use of money principle governs interest accrued on underpayments.	Peto, Loretta		367
Voluntary disclosure and immunity.	Andersen, Arthur		1462
Year 2000 cost guidance.	Herndon, Diane P.		494