Articles from The Tax Adviser (November 1, 2002)

Title	Author	Type	Words
Aging Sec. 457 Plan Regs. rejuvenated.	Pell, M. Howard		667
AICPA MTC in graduate accounting programs. (Tax Education).	Briggs, Gary P.		2279
An overview of recent developments in employee benefits, including qualified and nonqualified retirement plans, welfare benefits and executive compensation.	Stecher, Terri L.E.		3849
Bear market's silver lining for IRAs .	Bencivenga, Joseph V.		1221
Breach-of-contract damages not allocable to U.S.-source income. (Foreign Income & Taxpayers).	Laffie, Lesli S.		812
CFC's treatment of partnership income.	Parmegiani, Leo		1376
Cost segregation studies.	Welker, Curt J.		3415
CRTs--using a trust beneficiary.	Spillman, Jennifer S.		552
Deductibility of tuition and related fees as medical expenses.	Luke, David		942
Eligibility, elections and terminations. .	Burton, Hughlene		3290
ETI tax benefit for domestic sales.	Loftin, Joe		1320
Expatriation was not to avoid tax. (Foreign Income & Taxpayers).	Laffie, Lesli S.		597
Foreign and tax-exempt partners' tax years.	Pimenta, Antonio D.		856
Impact fees.	Parmegiani, Leo		637
IRS approves use of S corporation suspended losses in reorganization.	Romanelli, Russell L.		617
IRS strictly construes "return" definition. (Procedure & Administration).	Laffie, Lesli S.		788
New audit priorities.	Laffie, Lesli S.		262
New markets tax credit.	Laffie, Lesli S.		246
New planning strategies with retirement plans.	Lusby, Roger W., III		402
Owning and renting timeshares. (Case Study).	Ellentuck, Albert B.		777
Purchase vs. lease after the JCWAA.	Gao, Liping		654
Relief for late initial entity--classification elections. (Procedure & Administration).	Laffie, Lesli S.		649
Reporting of gross-proceeds payments to attorneys.	Halloran, John W.		1089
S Corp. officer was employee.	Laffie, Lesli S.		587
TEC initiatives. (DC Currents).	Purcell, Thomas J., III		876
Timely mailing/filing rule.	Laffie, Lesli S.		177
Using an LLC to maximize losses.	Kalfayan, Garo		3045