Articles from The Tax Adviser (March 1, 2002)

Title	Author	Type	Words
Adherence to utility regulations is an accounting method.	Sair, Edward A.		929
Alacare emphasizes periodic review of corporate policy on expensing of capital items.	Sair, Edward A.		965
AMT tax trap avoidance.	Ellentuck, Albert B.		1901
Current corporate income tax developments.	Boucher, Karen J.		6341
Eleventh Circuit reverses TC decision in UPS.	Sair, Edward A.		901
Federal Circuit invalidates duplicated-loss factor of loss-disallowance Regs.	Sair, Edward A.		1535
FSA forgoes conventional wisdom in characterizing a remarketing payment under a callable/puttable bond.	Sair, Edward A.		1849
International grantmaking withholding requirements.	Sair, Edward A.		565
IRS discusses documents on change in marital status.	Fiore, Nicholas J.		745
IRS guidance on failed Roth IRA conversion.	Fiore, Nicholas J.		675
IRS issues intermediate-sanctions regulations.	Sair, Edward A.		2313
IRS ruling interprets reorganization definition.	Sair, Edward A.		1100
Is property reclassification under MACRS an accounting-method change?	Sair, Edward A.		1401
Notice 2001-45 attacks basis-increase transactions as tax shelters.	Sair, Edward A.		770
Partnering nonprofit, tax-exempt entities with for-profit entities: Ninth Circuit's decision in Redlands.	Sair, Edward A.		882
R&E Prop. Regs. ease eligibility.	Grace, Debra M.		4070
Rev. Proc. 2001-43 clarifies treatment of a grant of substantially nonvested partnership profits interest.	Sair, Edward A.		535
Sec. 338(h)(10) checklist.	Hyman, Marc A.		9326
The new face of tax outsourcing.	Holub, Steven F.		1950
Transfers of NQSOs and deferred compensation.	Sair, Edward A.		914