Articles from The Tax Adviser (March 1, 1998)

Title	Author	Type	Words
"Convenience of the employer" after Boyd Gaming Corp.	Olson, Brian L.		2207
Beware of hot interest.	Esselstrom, Cal		1060
Capital gain results when secured property is sold and proceeds are assigned to creditor in satisfaction of debt.	Sair, Edward		895
Character and source of substitute payments on cross-border securities lending and sale-repurchase transactions.	Lieber, Stephanie		510
Do the mulitple-property like-kind exchange regs. thwart Sec. 1031's intent?	Parr, Jason J.		2731
Euro conversion may be taxable.	Herrera, Paul		433
Final regs. on allocating depreciation recapture among partners.	Debree, James		534
IRS permits electronic imaging in Rev. Proc. 97-22.	Michelman, Marvin		831
IRS revokes key Subpart F ruling.	Shapiro, Alan		586
LLC formation.	Ellentuck, Albert B.		1732
Mid-stream assessment of tax season.	Muirhead, T. Chris		2248
New regs. on certain filing requirements of foreign individuals.	Torgersen, Stan		627
Offsetting by the IRS can save money.	Esselstrom, Cal		1024
Overpayments credited to estimated tax.	Esselstrom, Cal		529
Proposed regs. on basis reduction after excluded discharge of indebtedness income.	Sair, Edward		1293
Sec. 197 antichurning implications for partnerships.	Lux, Michael		1256
State conformity to the check-the-box regs.	Boucher, Karen J.		5391
The brand new world of S corporation reorganizations.	Karlinsky, Stewart S.		5863
Violations of LIFO conformity rule and relief procedures under Rev. Proc. 97-44.	Servatius, Ann P.		1122