Articles from The Tax Adviser (June 1, 1999)

Title	Author	Type	Words
Allocations after an ownership change.	Keene, David		4403
Captive finance subsidiary is not financial organization.	Amitay, Sharlene E.		628
Deferred director fees and sec. 3121(v)(2).	Prestia, Donna		532
Does Norwest expand INDOPCO's reach?	Zuber, Tim		1985
Effect of OID final regs. on private annuities.	Lee, Shirley K.		3568
Final and prop. COBRA regs.	Patterson, Martha Priddy		934
Final FICA withholding regs. on nonqualified deferred compensation.	Field, Karen M.		1036
Gifts in excess of the applicable exclusion amount.	Ransome, Justin P.		1113
IRS narrowly interprets scope of interest netting rules.	Galib, Nancy M.		851
No partial termination of plan.	Yurkovic, Denis L.		1073
Partial exchange of annuity contract is nontaxable.	Decredico, David		887
Pitfalls and opportunities of automatic accounting method changes.	Gibbs, Paul K.		1559
Planning strategies for U.S. foreign nationals.	Fisher, Arthur L.		1088
Prohibition against use of replacement cost by LIFO taxpayers clarified.	Afeman, Lynn		1131
Prop. rev. proc. on transfer pricing conforming adjustments.	Shein, Caren		347
QTIP and non-QTIP asset aggregation for estate tax valuation purposes rejected.	Sager, Clayton R.		1260
Selling vs. liquidating a partnership interest.	Ellentuck, Albert B.		1146
State tax nexus.	Samans, James A.		2266
Tax and accounting aspects of global expansion.	Winkle, Gary M.		5857
Tax expert or rainmaker?	Jennings, Robert M.		1204
Tax-free basis step-up for LIFO bargain purchases.	Gibbs, Paul K.		1475
Taxpayers mailing catalogs into states.	McLoughlin, Michael W.		846
The war of the MIPS.	Zinn, Michele R.		1409
Transfer tax valuation finality and prop. regs. on the "adequate disclosure" of gifts.	Vail, Daniel T.		1457
Transitional rules for converting currencies to the Euro.	Shein, Caren		1409