Articles from The Tax Adviser (August 1, 2005)

Title	Author	Type	Words
Alternatives to funding life insurance premiums.	Markoff, Michael		1170
Applying the estate freeze special valuation rules to S corporations.	Ellentuck, Albert B.		874
At-risk rules - Sec. 465 prop. regs.	Kozenko, Elizabeth		1218
Bongard: tax court incorrectly expands Sec. 2036(a)'s application.	Satchit, Vinu		3157
Carrying on business in Canada.	Kroeker, Loren		1514
CPA not liable for client's trust fund penalty.	Secret, Anthony		801
Deducting corporate aircraft entertainment travel.	Laffie, Lesli S.		237
Disclaimers and private foundations.	Boffa, Alane L.		863
Implied agreement triggered estate inclusion of FLP assets.	Sherr, Eileen		280
Installment sales with contingent sales price.	Messina, Josh		1526
Insurance agency termination payments were ordinary income.	Trantina, Charles E.		643
IRS to aggressively pursue executive stock option scheme participants.	Takacs, Natalie Bell		1248
New bill redefines nexus.	Gibson, Dan		634
New regs. on Form W-4 exemptions.	Garrison, Larry R.		637
Partnership liabilities.	Laffie, Lesli S.		553
Pro-bono tax services: the role of tax academics and students.	Outslay, Ed		2219
Schedule M-3 revisions.	Laffie, Lesli S.		190
Sec. 179 deduction decision was taxpayer favorable.	Godfrey, Howard		991
Stock options and AMT: tax court says "no hardship".	Weatherwax, Roy C.		1061
Tax and investment planning with royalty trusts.	Raabe, William A.		4243
Taxpayer failed to establish dealer status.	Wood, John W.		781
TEC initiatives.	Purcell, Thomas J., III		1060
The ins and outs of recapture.	Grace, Debra M.		3018
Third-party trusts integrate estate and asset-protection planning.	Brown, Edward D.		5374
Transfer pricing in Germany.	Fabry, Peter		1167
Treatment of ownership changes for EIPs under Notice 2005-32.	Velotta, Robert A.		1686