Articles from The Tax Adviser (February 1, 2004)

Title	Author	Type	Words
Are tax indemnity payments to an ex-spouse taxable?	Daher, Dominic L.		786
Avoiding at-risk limits in real estate activities.	Ellentuck, Albert B.		1440
Beginning of SOL on assessments for nonpartnership items.	Gingerich, Fenton		821
Business electronic filing.	Laffie, Lesli S.		298
Casualty loss allowed for water damage from washing machine.	Cooper, Pamela S.		960
Certain gifts with adjustment clauses may not produce desired tax results.	Keith, Bryan		515
Controlled corporation's sale of warrants to subsidiary was not a bargain sale.	Martinelli, Gregory S.		643
Current developments.	Burton, Hughlene A.		3954
Deduct or capitalize aircraft engine maintenance costs?	Shin, Won		1459
Different redemption rights did not create second class of stock.	Gould, Michael R.		609
Discounting FLP interests.	Schlueter, Joseph F.		1143
HSAs.	Laffie, Lesli S.		633
IRA subdivided into trusts for each beneficiary satisfied RMD rules.	O'Driscoll, David		733
IRS asserts commerciality doctrine.	Berger, Harvey J.		509
IRS explains effect of bankruptcy on assessment SOL.	O'Driscoll, David		777
ITIN program revisions.	Laffie, Lesli S.		274
New regs. on contested liability trusts.	Auclair, David		1593
Post-JGTRRA racehorse ownership.	Talbott, John		1312
Property settlement payment not deductible alimony.	Gamer, Lawrence R.		1003
State taxation of professional athletes and entertainers.	Lazaar, Ari		1000
Tax planning for the sale of a principal residence.	Dilley, Steven C.		3768
TEC initiatives.	Purcell, Thomas J., III		997
The phaseout of the federal state death tax credit.	Godfrey, Howard		2998
The QSF regs. - a double-edged sword.	Goodarz, Agahi		950
The unexpected costs of household employees.	Cardenas, Rebecca J.		807
Trusts, investment advisory fees and the 2% floor.	Satchit, Vinu		1583
Useful websites and Internet assignments.	Schmidt, Dennis		2061