Articles from The Tax Adviser (April 1, 2004)

Title	Author	Type	Words
Abusive life insurance in retirement plans.	Laffie, Lesli S.		964
Business purpose requirement.	Laffie, Lesli S.		341
Change in depreciable life is accounting-method change.	Kane, Robert F.		1056
Current corporate income tax developments.	Ponda, Shona		5374
Environmental remediation costs ineligible for claim-of-right treatment.	O'Driscoll, David		992
Extracting value from closely held corporations.	Diamond, Irving F.		2161
Final regs. on capitalization of intangibles.	Jagdman, Laura		1278
Form 990: more than just a tax return.	Anderson, Christopher B.		1052
Increased cashflow for real estate owners.	Heard, Marianne		618
IRS announces a "breakthrough" plan.	Hummel, Rona		1046
IRS curbs use of Crummey powers.	Olshin, Ira C.		1410
ITIN application changes.	Olmstead, Trenton S.		588
Partnership's like-kind exchange dilemma?	Daniel, Charles		962
Plan loan final regs. ease some restrictions.	Williams, Rebecca		938
Procedures for obtaining return copies and information.	Taylor, Frank		792
Qualifying for the reduced rate on NII.	Faje, David		734
Revisiting sec. 704(c).	Williams, Elizabeth S.		2105
S Corp. can deduct cost of private jet use.	Seguin, Philip		941
Sec. 355's expansion exception extended.	Dailey, Paul		644
SESOP may repurchase stock distributed in IRA rollover.	O'Driscoll, David		344
Some contested liability trusts now listed transactions.	Gill, Kimberly		646
Structuring corporate payments to shareholder-employees to avoid a second class of stock.	Ellentuck, Albert B.		1674
Tax planning after AMT reform.	O'Neil, Cherie J.		4768
Taxation of damages from securities lawsuits.	Hanson, Randall K.		3691
Timing restrictions do not apply to distributions of rollover contributions.	O'Driscoll, David		939
Unmarried parents could waive child exemption.	Bayard, Cheryl L.		739
When is LLC income SE earnings?	Lynch, Shannon E.		1077