Articles from The Tax Adviser (November 1, 2004)

Title	Author	Type	Words
A fringe benefit primer for the closely held C corporation.	Altieri, Mark P.		4212
At-risk final regs. on "disqualifying interests".	Howard, B. Carol		1275
Bona fide sales in the estate environment.	Hoekema, Lucy		909
Conversion of C corporation into an LLC.	Polakov, Adam		950
Current status of the tax curriculum in accounting programs.	Dennis-Escoffier, Shirley		2085
Eligibility, election and termination issues.	Burton, Hughlene A.		5651
FLP's full value included in estate.	O'Driscoll, David		1096
Foreign partnerships in estate tax planning for NRAs.	Carsalade, Rafael		1836
Holding period of partnership/LLC interests.	Leibtag, Bernard		395
Intentionally defective grantor trusts.	Welker, Curt J.		717
Investing in tax-efficient funds.	Ellentuck, Albert B.		909
IRS can assess partnership, but collect from partners.	Lynch, Jim		943
IRS guidance for post-reorganization QSub terminations.	Borczak, Barbara S.		850
Jobs credit reduces AMT wage deduction.	O'Driscoll, David		696
QTP contributions by nonindividuals.	Westort, Peter J.		1378
Reducing BIG for QSub stock.	Valdez, Domingo		741
Reporting employment tax discrepancies.			370
Sec. 2632 prop. regs. on electing out of deemed GST allocations.	Leggiero, Heather J.		1044
Sec. 404(c) plan participant education and communication.	Winton, Lisa A.		445
Tax planning for small business stock.	Morrisset, John W.		1445
TEC initiatives.	Purcell, Thomas J., III		1128
Welfare benefit plans and executive compensation.	Lutz, James D.		4737
What is a "metropolitan area" for transportation cost purposes?	Navani, Vinay S.		381