Articles from The Tax Adviser (April 1, 2002)

Title	Author	Type	Words
Ann. 2002-2: the carrot and the stick?	Ely, Mark H.		1086
Are a trust's advisory fees subject to the 2%-of-AGI deduction floor?	Lerman, Jerry L.		536
CDP procedures finalized.	Ely, Mark H.		1562
Classifying heavy maintenance expenditures.	Lerman, Jerry L.		1195
Compensatory transfers of restricted partnership interests.	Lerman, Jerry L.		723
Cost segregation: a genuine tax savings strategy.	Lerman, Jerry L.		769
Current corporate income tax developments.	Boucher, Karen J.		8450
Defining the revised innocent-spouse provisions.	Ely, Mark H.		2760
Frequent-flyer miles attributable to business travel are not taxable.	Fiore, Nicholas J.		234
Guide to U.S. income taxation of foreign nationals.	Amitrano, Anthony G., Jr.		4128
IRS again revises split-dollar insurance rules.	Lerman, Jerry L.		3089
IRS discusses possible prohibited transactions of redeemed shareholder.	Fiore, Nicholas J.		1714
IRS issues new rules on stock options.	Lerman, Jerry L.		925
Job Creation and Worker Assistance Act of 2002.	Karlinsky, Stewart S.		679
Make sure that a durable power of attorney is truly durable.	Lerman, Jerry L.		954
Offshore insurance arrangement had economic substance and business purpose.	Lerman, Jerry L.		676
PALs carried forward from C to S Corporation.	Lerman, Jerry L.		399
Private foundations: achieving maximum use of excess qualifying distributions.	Lerman, Jerry L.		875
Proper IRD planning can preserve family wealth.	Streer, Paul J.		3678
Recognizing suspended passive losses when S stock is transferred to a family member.	Ellentuck, Albert B.		1052
Right to be free of estate tax liability may be disclaimed.	Lerman, Jerry L.		1071
Seventh Circuit takes a pragmatic approach on accrual of recurring expenses.	Lerman, Jerry L.		670
Tax court provides guidance on Pre-1998 SLL claims.	Ely, Mark H.		892
Tax shelter disclosures.	Laffie, Lesli S.		375