Table Of Content

INDEX TO VOLUME 34 Harris, Richard W.Income Tax Report Content Requirements for Cross ing for Section 338(a) and Section iTrraaddiinngg PoFloliicciiee s andi d PPrroocceedduurrees 338(h)(10) Election Transactions, by Andrea Kovar (May/June 07) 32 (Mar./Apr. 07) 3 Author Index Final Regulations on Taxation of Roth Klementz, Barbara, Strategies for 401(k)s, by Dana Goldblatt & Bailine, Richard W., Private Letter Rul- Maximizing Tax Effect of Global Stafford Smiley July/Aug. 07) 41 ings Equity Awards (Sept./Oct.07) 40 Implications of Recent Changes to Complexity of Simplicity Kovar, Andrea K., DOL Issues Interim Internal Revenue Code Section 911 (July/Aug. 07) 25 Final Rules on Content Require tor Food For Corporate Tax Thought ments for Cross- Multinational Employersb,y Kerry R (Mar./Apr0.7 ) 35 Trading Policies and Procedures Weinger (Jan./Feb. 07) 39 Resolving Control Immediately (May/June 07) 32 Section 162 and tl 1e Narrowed Defi After a D Reorganization Milner, Martin L. and Clary II, Robert nition of Covered Employee, by (May/June 07) 21 A; Proposed 362(e)(2) Regs Do Michael Poland (Nov./Dec. 07) 40 Ruling Does Not Further the Wise Not Apply to Intercompany Trans- (AJdamni./nFiesbt.r at07i)o n 24 of the Tax Laws a0c7t)i o3n s, Unless ThDeo (yMa y/June StocCkRa esqeOus,ip rtbeiym oeDnnastv —idA a nWd. NeElwRle isc e(RnMtea pro.rC/otAuiprnrtg. Rgu minations on the Modern Nordlof, Kirsten M. & CaywoodH,al 07) 40 Merger (Nov./Dec. 07) 22 lBiaes is?A. . BaWshisa t RedHeatpeprmeinneadt ionto aMnyd Strategies for Maximizit Effect faking Stock of Stock, Anti-Loss Reimportation Provi of Giobal Equity , by Bar Sept./Oct.07) 30 sions, (July/Aug. 07) 14 bara Klementz (Sept:/Oct.07) 40 Bernstein, Robert S., Instruments, Poland, Michael, Section 162 and the fechniques, and Transactions Narrowed Definition of Covered Consolidated Returns McDonald’s Two-Step Premium Employee (Nov./Dec.07) 40 t Practices to Avoid UnplI easant Split-Up (Jan./Feb. 07) 28 Rizzi, Robert A., Circular 230 and Cur Surprises Under Reg. 1.1502 Carlow, Louis & Shepherd, Mike, IRS rent Opinion Practice: Two Years 76(c), by David Friedel | largets International Tax Com- Later ( Jan./Feb. 07) 3 ) pliance (Nov./Dec. 07) 3 Rizzi, Robert A., Corporate Organi interactioonf Section 351 and the Cir Demrew, Emebeth, Carryover of Earn- zations and Reorganizations c ular Basis Adjustmentb,y David ings and Taxes Involving Foreign Exceptions to Limitations on Use Friedel (Nov./Dec. 07) 27 Corporation after the Final Reg of NOL Carryovers (Mar./Apr. yany Dividends Matter More ulations (Nov./Dec. 07) 10 07) 29 Might Think (Sept./Oct Ellis, David W., Stock Options—A New The New Section 355(b) Active CRoeuprotr tiCnags eRse qu(iMrare.m/eAnptr .a n0d7 )R ec4e0n t 0[7r)a de 2o 3r Business Rules (Sept Oct PropPoTsI edS haPr iIn Ig ReRgu leisl atfioor nsC: onAsrotliicdual attteeedd Franci. Jason, Proposed PTI Regula Unitary Equity’ and the Tribune Taxpayers, by Jason Fra tions Articulate PTI Sharing Rules CompanyC ase (Nov./Dec. 07) 16 (July/Aug. 07) 4 for Consolidated Taxpayers. Schnee. Edward J. & Seago, W. Eugene Proposed 362(e)(2 Re gs Do Not (July/Aug.07) 4 lax Result of a Subsidiary Becom Apply to Interc« pany Transac Friedel, David, Consolidated Returns: ing Worthless (Mar./April 07) 18 tions, Unless They Do, by Martin I Implications of Recent Changes to Smiley, Stafford, International Devel Section 911 for Multinational opments: Employers, (Jan./Feb. 07) 23 9 Exercises of Employee Stock Interaction of Section 351 and the Options by Non-Resident Aliens Circular Basis Adjustment’ Rule (with Dana Goldblatt) (July/Aug (N Dec.0 7=)@\ 49 07) 30 Aug. O } Friedel, David, Intercompany Divi- Practical Impact of Fin 48-Is It dends Matter More than You Might Moving Abroad? (with Brian R Elections rhink (Sept./Oct. 07) 3 Lynn) (Nov./Dec. 07) 34 Income lax Repo for 338(a Friedrich, CraigW ., Recent Develop [reasury Issues Revised Model inndd ((fh r| lec : lransac ments: Income Tax Convention and tions, by Richard W. Ha S No Corporate Rate Brackets for Tax MoSdee l Explanation (May/June (Mar./Apr. 07 O/) ) Return and Bookkeeping Services lot9emEaee ea R (LTR (July/Aug. 07) 47 tliroenas suirny AbPursiovpeo seTsa x NeCwre ditR eTgrualnas Financial Instruments Second Circuit Shoots Down Air actions Area (Sept./Oct. 07 McDonald’s Two-Step Premium Split c(rJaafnt. /FebF.i na07n)c in44g Partnership Weiner, Dean & Campbell, Christo t Jan./bFye b. Ro0b7)e r 28 Ss. Bernste pher W., Right Results? Wrong Section 83(b) Election on Receipt Theories! Co | tec Industries and | of Nonvested ISO Stock Triggers Castle Harbour (Jan./Feb.0 77\) 1219 International AMTI (Mar./Apr. 07) 46 Weinger, Kerry R., Implications of Carryover of Earnings and Taxes Rev. Rul. 2007-49 and the Kim Recent Changes to Internal Rev Involving Foreign Corporation berlin Case Meet Section 83 enue Code Section 911 for Multi after the Final Regulations, by (Nov./Dec. 07) 45 national Employers (Jan./Feb. Emebeth Demrew (Nov./Dec Ruling and Regulation Address 07) 39 07) 10 Non-Divisive ‘D’ Reorganizations Exercises of Employee Stock Options (May/June 07) 38 by Non-Resident Aliens,b y Dana lax Court Holds Trade Discounts Subject Index Goldblatt & Stafford Smiley Do Not Implicate Patronage Div- (July/Aug. 07) 30 idend Rules (Sept./Oct.07) 45 Have the IRS & Treasury Overex Hallett, Christian C., Final Regulations Compensation and Fringe tended Their Reach?, Joseph on Taxation of Roth 401(k) Benefits Calianno,&,Kagney Petersen Accounts, (July/Aug. 07) 41 DOL Issues Interim Final Rules on (Sept./Oct. 07) 1] ls CORPORATE TAXATION Practical Impact of Fin 48-Is it Mov- Ruminations on the Modern Merger Ruling and Regulation Address Non- ing Abroad?, by Bryan R. Lynn & by Richard W. Bailine (Nov./Dec. Divisive “D” Reorganizations, by Stafford Smiley (Nov./Dec. 07) 07) 22 Craig W. Friedrich (May/June 07) 34 Taking Stock of Stock, by Richard W. 38 IRS Targets International Tax Com- Bailine, (Sept./Oct.07) 30 Second Circuit Shoots Down Air- pliance, by Louis Carlow & Mike Corporate Organizations and Reor- craft Financing Partnership, by Shepherd ( Nov./Dec. 07) 3 ganizations Craig W. Friedrich (Jan./Feb. 07) Ireasury Issues Revised Model Income Exceptions to Limitations on Use of 44 Tax Convention and Model NOL Carryovers, by Robert A. Section 83(b) Election on Receipt of Income Tax Rizzi (Mar./Apr. 07) Nonvested ISO Stock Triggers Expl(aMnaayt/iJounn,e 0b7y) 27S 5t afford Smiley Fair ETqruaidvea lReenpcrye seQnuteasttiioonnss ainnd MVearlgu-e A(MMaTrI.,/ Aprb.y 0C7)r ai4g6 W. Friedrich [reasury Proposes New Regulations ers, by Robert A. Rizzi (May/June Tax Court Holds Trade Discounts in AbusTaix vCreedi t Transactions 07) 15 Do Not Implicate Patronage Div- Area, by Stafford Smiley, Unitary Equity and the Tribune Com- idend Rules (Sept./Oct.07) 45, by (Sept./Oct. 07) 35 pany Case, by Robert A. Rizzi Craig W. Friedrich (Sept./Oct. (Nov./Dec0.7 ) 16 07) 45 Letter Rulings Complexitoyf Simplicity,b y Richard Recent Developments Subsidiaries W. Bailine, (July/Aug. 07) 25 Circular 230 and Current Opinion Tax Result of a Subsidiary Becoming “D” Reorganizations: Resolving Con- Practice, by Robert A. Rizzi Worthless, by Edward J. Schnee & trol Immediately After?, by Richard (Jan./Feb. 07) 3 W. Eugene Seago (Mar./Apr.07) 18 W. Bailine (May/June 07) 21 No Corporate Rate Brackets for Tax Food for Corporate Thought, by Return and Bookkeeping Ser- Richard W. Bailine (March/April vices, by Craig W. Friedrich Tax Shelters 07) 35 (July/Aug. 07) 47 Coltec Industries and Castle Har LTR Does Not Further the Wise Admin- Rev. R)u l. 2007-49 and the Kimberlin bour, by Dean Weiner & Christo- istration of the Tax Laws, by Richard Case Meet Section 83, by Craig W. pher W. Campbell (May/June 07) W. Bailine (Jan./Feb. 07) 24 Friedrich (Nov./Dec. 07) 45 + CORPORATE TAXATION Pe