Articles from The Tax Adviser (December 1, 2002)

Title	Author	Type	Words
AICPA on MTC's reporting-options proposal.	Warner, Karen L.		1326
Avoiding locked-in installment gains on predeath stock redemptions.	Ellentuck, Albert B.		748
BIG tax as a valuation factor.	McPherron, Cecil		509
Deferral of advance season ticket revenue.	Houghton, Kristina Drzal		482
Employee benefits & pensions.	Stecher, Terri L.E.		3434
Expanded innocent spouse relief.	Schneid, Joe		899
Final guidelines for QI external audits.	Mooney, Thomas J.		713
FLPs as estate planning tools.	Medoff, Donna		581
Home-sale exclusion rules for taxpayers affected by September 11.	Barb, Denise		491
Incorrectly deducted S losses affect basis computation.	Courtney, Marietta		368
Indiana nexus for intellectual property.	Dederyan, Karen		705
Individual income tax underpayment interest is nondeductible.	Barton, Peter C.		952
IRS denies COLI deductions.	Vernaglia, Anthony		732
IRS further clarifies software cost capitalization.	Howell, R. Milton, III		387
Recent cases and rulings. (Tax Trends).	O'Driscoll, David		1548
Responsible person.	Laffie, Lesli S.		278
Retirement plan distribution final regs.	Day, Susan		798
Sale of donated warrants.	Laffie, Lesli S.		324
Stock basis after redemption. (Regulations).	Laffie, Lesli S.		137
Tax fraud and tax protesters.	Brown, William P.		1801
Tax shelters.	Laffie, Lesli S.		463
Taxpayers lose on expensing improvement costs and amending returns.	Koppel, Michael D.		455
The benefits of CRATs.	Fink, Philip R.		2794
Using an LLC to maximize losses.	Kalfayan, Garo		3896