Articles from The Tax Adviser (December 1, 2000)

Title	Author	Type	Words
Attorneys' contingent fees.	Koppel, Michael D.		1249
CHANGING FISCAL YEAR-END BEFORE ELECTING S STATUS.	Ellentuck, Albert B.		773
Current developments.	Rogers, Betsy K.		9953
DEDUCTIBLE OR NOT DEDUCTIBLE? THE MICHIGAN SBT QUESTION.	Boucher, Karen J.		2069
EIC Due Diligence.	Laffie, Lesli S.		244
Estate Tax Automatic Extension.	Laffie, Lesli S.		363
Filing income tax returns for life insurance trusts.	Koppel, Michael D.		1151
Guarantor Primarily Liable for Note Could Deduct Related Accrued Interest.	Fiore, Nicholas J.		418
Interaction between Sec. 1202 and other provisions.	Koppel, Michael D.		788
IRA beneficiary documents.	Koppel, Michael D.		474
ISOs in a down market.	Koppel, Michael D.		940
Knowledge of Items Giving Rise to Understatement Precludes "Innocent Spouse" Relief.	Fiore, Nicholas J.		1598
Merger and division prop. regs.	Heller, Kenneth H.		11801
NEFE's Wealth Care Kit.	Laffie, Lesli S.		133
New COSI rules eased for S Corporations.	Koppel, Michael D.		1207
New five-year capital gain rates.	Koppel, Michael D.		541
Partnership bifurcation.	Koppel, Michael D.		944
Physician practices and proper accounting methods.	Koppel, Michael D.		1249
REFLECTIONS.			51
Rev. Proc. 2000-22 allows certain taxpayers to use cash method.	Hesse, Christopher W.		3039
S Corporation and C Corporation Cannot Aggregate Activities to Determine Profit Motive.	Fiore, Nicholas J.		1017
Safe-harbor procedure for reverse like-kind exchanges.	Koppel, Michael D.		633
Sec. 2032(d)(2) time limit for electing AVD.	Koppel, Michael D.		854
SSTSs.	Laffie, Lesli S.		260
Tax Court Courtesy Calls.	Laffie, Lesli S.		133
TAX PRACTICE REVIEW AND SSTSs.	Holub, Steven F		2082
Vacation homes.	Koppel, Michael D.		2568