Articles from The Tax Adviser (November 1, 2001)

Title	Author	Type	Words
Assistance for disaster victims. (From the IRS).	Laffie, Lesli S.		317
Business-purpose and economic-substance tests. (Corporations & Shareholders).	Ciesar, William W.		1205
Captive insurance update. (Expenses).	Ciesar, William W.		877
Casualty loss quick refunds. (From the IRS).	Laffie, Lesli S.		245
Depreciating property following a like-kind exchange. (Case Study).	Ellentuck, Albert B.		897
Financial woes as reasonable cause for payroll tax nonpayment. (Procedure & Administration).	Ciesar, William W.		934
Form 1040 with all zeroes is not a valid return. (Procedures & Administration).	Fiore, Nicholas J.		991
FSA outlines IRS position on partnership aspect of lease-stripping transaction. (Accounting Methods & Periods).	Ciesar, William W.		531
FSA provides favorable guidance on liability allocation in partnership division. (Partners & Partnerships).	Ciesar, William W.		263
IRA distributions based on joint life expectancies and AFR will be "substantially equal periodic payments". (Employee Benefits and Pensions).	Fiore, Nicholas J.		893
IRS clarifies Rev. Proc. on partnership interest for services. (Partners & Partnerships).	Ciesar, William W.		395
Massachusetts' treatment of Sec. 338(h)(10) election provides refund opportunity. (State & Local Taxes).	Ciesar, William W.		660
Nonelecting decedent's trust may challenge innocent-spouse relief to ex-wife.	Fiore, Nicholas J.		486
Sourcing sales across states to reduce state income tax. (State & Local Taxes).	Ciesar, William W.		720
Tax Court invokes economic-outlay analysis for S loans. (S Corporations).	Ciesar, William W.		264
The new uniform CPA examination.	Dennis-Escoffier, Shirley		2696
Update on loan origination costs. (Expenses).	Ciesar, William W.		915
Valuation formula clause will not be respected for gift tax purposes. (Estates, Trusts & Gifts).	Fiore, Nicholas J.		1415