Taxes 2002: Vol 80 Index

13 Pages·2002·14.5 MB·English

TAXES/ DECEMBER 2002
Author and Title Index
Each article appearing in TAxES—THE Tax MAGAZINE in 2002 is indexed below by author and title. Features
such as Business Tax Advisor (BTA), Family Tax Planning Forum (FTPF), International Tax Watch (IT W),
Practical Estate and Financial Planning (PEFP), Tax Trends (TT) and Technology Corner (TC) are indexed by
the item's title, with the acronym of the feature designation in parentheses.
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CCA 200137006 Otters Planni
Receive Louisiana TOPS Scholar
CCH. Financial and Estate Planning Trends: A Roundtable
sion by the CCH Financial i vi
Apr. p. 9.
CCH. Implem NTING IRS Modernization at
vi- ew. M\ ay op. |,7
2002 AUTHOR AND TITLE INDEX
Hak K. State Taxation of Multinational Companies: From Fahey to Nahey: Venuaic off the Origin of Claim Path in
ie tor CS eana: Aug. p. 15. Settlement of Acquired Legal Claims. David B. Flassing. Aug. p. 35.
stributions of Employer Securities from Qualified Plans and the Future of Aggressive Tax Planning (The) (TT). Mark A. Luscombe.
Conversion of Ordinary Incorne to Capital Gain (FTPF). Robert Aug. p. 3.
S. Keebler. Dec. p. 5. Future of the Clergy Housing Exclusion (The) (TT). Mark A.
Dolan, D. Kevin, Philip Tretia k and Jonathon Elman. Virtual Merg- Luscombe. June p. 3.
ers: Is America Ready? Mar. p. 165.
Doering, James A. Battle over Corporate Tax Sheitee rs Moves to G
the Appellate Courts (The). May p. 23.
Doering, James A. Temporary Regulations Replace Loss Disallow-
—/ Gallagher, Gregory W. and Thomas L. Evans. INDOPCO—The
ance Rules with Tracing Approach. Dec.p . 11.
Treasury Finally Acts. Mar. p. 47.
a Garrison, Larry R. Tax Incentives for Doing Business on Indian Res-
ervations. sien D. J.
Education Expense An Investment for a Lifetime. Pamela K. Revak. H
June p. 37.
sree of Notice 2002-8 on Split-Dollar Life Insurance Arrange-
ments and ie ness Planning (The). July p. 25. Head of Household Status As a Tax Boon (The). Wallace E. Hottman.
mh Jonath , D. Kevin Doo1. and Philip Tretiak. Virtual Merg- Jan. p. 43.
ers: Is haniinn Ready? Mar. p. 165. Health Reimbursement Arrangements—Too Much ot a Good
Estate and Gitt Tax Update al the Use of Code Sec . 529 Savings Thing? (TT). Mark A. Luscombe. Sept. p. 3.
Plans (PEFP). Steven A. Horowitz. Feb. p. 8. Hennessee, Patrick. Current Status of Depreciation of Pipeline
Ethical Dilemmas in Tax Opinions: Circular 230 and Other Con- Gathering Systems (The). — p. 49.
siderations. Eric Solomon, Richard M. Lipton, Dan L. Mendelson Hoffman, Wallace E. Head of Household Status As a Tax Boon
and Robert R. Wootton. Mar. p. 293. (The). Jan. p. 43.
Evans, Thomas L. and Gregory W. Gallagher. INDOPCO—The Horowitz, Steven A. Recent Headlines Suggest Estate and Tax Plan-
Treasury Finally Acts. Mar. p. 47. ners Are Assisting in the Evasion of Tax: Are We Cutting Our
Evolution of the Continuity of Interest Test, General Utilities Repeal Own Throats? (PEFP). Dec. p. 9.
and the Taxation of Corporate Acquisitions (The). Michael L. Horowitz, Steven A. Estate and Gift Tax Update and the Use of
Schultz. Mar. p. 229 Code Sec. 529 Savings Plans (PEFP). Feb. p. 8.
Horowitz, Steven A. IRS Creates New Level of Clarity on Split Dol-
F lar, Almost! (PEFP). Aug. p. 7
Horowitz, Steven A. Is There Rhyme or Reason to Business Valua-
tion Cases in the Tax Courte (PEFP). June p. 11.
Horowitz, Steven A. Proposed Regulations Cast a Shadow over 419
FSA 200143004: Must a Family-Owned Entity Have a Business
Purpose to Bn a nee ted tor Estate and Gitt Tax Purposes? (BTA). Welfare Benetit Plans, but Are They Valid? (PEFP). Oct. p. 7
Susan Kalin ha Jan. p. 7.
FSA 200220005: The IRS Attacks Contract Manutacturing (ITW)
Gregg D. Lemein ane John D. McDonala. July p. 5.
Fenton, Edmund D., Jr. Using Per Diem Rates tor Simpler Record
Keeping Can Be conod iolonia. June p. 15. INDOPCO—The Treasury Finally Acts. Thomas L. Evans and Gre-
Fesler, R. Dan ana Larry Maples. Fior D’Italia: Supreme Court Ap- gory W. Gallagher. Mar.p . 47.
proves Aggregate Method on Tips. Nov. p. 53. IRS Applies Step-Transaction Principles to Force Recognition of
Final Code Sec. 401 (a)(9) Regulations: Overview Subpart F Income (ITW). Gregg D. Lemein and John D.
and Uncertainty
(The) (FTPF). Robert S. Keebler. June p. 7. UcDonald. Sept. p. 5.
Financial and Estate Planning Trer 1ds: A Roundtable Discussion by IRS Creates New Level of Clarity on Split Dollar, Almost! (PEFP).
Steven A. Horowitz. Aug. p. 7.
the CCH Financial and Estate Plannin Gg Advisor Vy Board. CCH.
hoe a. IRS Takes Another Swing at Split-Dollar Arrangements A CCH
Fior D’Italia: Supreme Court Approves Aggregate Method on Tips. Interview. CCH. Apr. p. 49.
Larry Maples and R. Dan Fesler. Nov. p. 53. en 1g IRS Modernizatio n at LMVSB—A CCH Interview. CCH.
Fitzgerald, Thomas P Research Tax Credits Under Code Sec. May p. V7
41: The Purpose, the Practice and the Proposed Regulations. In Search ot Good Guidance: The Confused Ways, Means and Objec-
tives of the Tax Guidance Process. William F. Nelson. Mar. p. 25.
Mar. p. 31.
Flassing, David B. From Fahey to Nahey: Wandering off the Intercompany Pr icing: 2001 Update. Lowell D. Yoder, Sean F. Foley, C.
Origin of Claim Path in Settlement of Acquired Legal Ciaims. Davia Swenson, Joel V. Williamson and Brian J. Cody. Mar. p. 203.
Augp.. 3 5 International Tax Review: The U.S.-Based Multinational’s Annual
Flesher, Tonya K. and Tara N. Sudderth. Patronage Dividends: Checkup (An). Robert J. Misey, Jr. Dec. p. 31
Bumper Crop or Tax Blight for 3 Farmers. May p. 35. Is There Rhyme or Reason to Business Valuation Cases in the Tax
Foley, Sean F., Lowell D. Yoder David Swenson, Joel V. Court¢ (PEFP). Steven A. Horowitz. June p. 11.
WW illiamson and Brian J. Cody sein Pricing: 2001
Update. Mar. p. 203.
Foreign Aspects ot Code Sec. 382: Searching for Answers in a
J
Troubled Global Economy (The). James R. Barry. Mar. p. 153.
Foreign Source Income trom Maquiladora Operations (ITW). Gregg Jones, Donald H.., ind Edward E. Milam. Casualty and Thett
D. Lemein and John D. McDonald. May p. 5. Losses Can “| ane Signiticant Tax Deductions. Oct.p . 45.
2002 CCH INCORPORATED
TAXES/ DECEMBER 2002
K
Lessons ot 2001 and the Challenc
the New President ana tne
A A
iIMIOS. D.
Kalinka, Susan. CCA 200137006 Offers Planning Opp
tunities to vmore,
Students Who Receive Louisiana TOPS Scholarsh IDS. Fab O.a il TT 4 ‘
1Ox Syst rem. iVic
Kalinka, Susan. C.M. Hackl: Gifts of Interests in an LLC C itute
Gitts of Future Interests in Property (BTA). July p. 17.
Kalinka, Susan. FSA 200143004: Must a Family-Owned Entity
June Dp.
Have a Business Purpose to Be Respected for Estate and Gift Tax Lipton, Richard M., Eric Solomon,
Purposes? (BIA). Jan. p. 7. R. Wootton. Ethical Dilemmas
Kalinka, Susan. M.B. Harper Est. and the Inclusion in the Gross and Other Considerations. Mar. | c
Estate of a Decedent’s Assets Transterred to an FLP (BTA). Littman, Allen J., Steven R. Lainoit,
Sept. p. 11. P Cowan, Jr. Proposed Regulations
Kalinka, Susan. M. Sklar: When May a Taxpayer Claim a Chari- Space, Ocean and Communic
table Deduction tor a Child’s Religious School Tuition? (BTA). to Follow Relevant Policy Guide
May p. 7. (The). Mar. p. 185.
Kalinka, Susan. Notice 2001-76 Brings Good News to Small Busi- Luscombe, Mark A. Decoupling and Com
nesses Seeking to Use the Cash Method of Accounting (BTA). Luscombe, Mark A. Depreciation Issu
Mar. p. 15. Affecting 2001 Returns (TT). May
Kalinka, Susan. Rev. Rul. 2002-49: Corporate Spin- otts Using LLCs Luscombe, Mark A. Future of Aggressive Tax Plant
(BTW). Nov. p. 9.
Keebler, Robert S. “A Stitch in Time Saves Nine”: Revisiting and Luscombe, Mark A. Future of the Clergy |
Updating Existing Estate Plans (FTPF). Oct. p. 5. (TT). June p. 3.
Keebler, Robert S. Distributions of Employer Securities from Quali- Luscombe, Mark A. Health Reimbursement
tied Plans and the Conversion of Ordinary Income to Capital Much ot a wn Thing? (TT). Sept. p. 3.
Gain (FTPF). Dec. p. 5. Luscombe, Mark A. Pension Retorm After Enron
Keebler, Robert S. Final Code Sec. 401 (a)(?) Regulat ons: Over- That Misses the lorgel? (TT). Apr. p. 3.
view and Uncertainty (The) (FTPF). June p. 7. Luscombe, Mark A. Privacy Notice Developments AI :
'
Keebler, Robert S. Planning in Response to the Events of 2001 Luscombe, Mark A. Statutory Interpretation: A Taxpayer-F
(FTPF). Feb. p. 6. and More Flexible, IRS (TT). Jan. p. 3.
Keebler, Robert S. Relief or Onus: Planning for the Allocation of Luscombe, Mark A. Unforeseen Circ
GST Exemption Under EGTRRA (FTPF). Apr. p. /. cipal Residence Become Foreseeable | te
Keebler, Robert S. Will the “Mere Contingent Beneticiary’ ‘ Please Luscombe, Mark A. What to Do About Internationa! Ta
Identity Yourself? (FTPF). Aug. p. 5.
Mar. D. >.
Keene, David and Dean V. Butler. Accounting tor Partnership Luscombe, Mark A. What’s New in Yea
Interests Held by Estates or Trusts: Planning to Avoid Pitfalls. Dec. p. 3.
Apr. p. 55.
Keene, David. Primer on the Unitorm Principal and Income Act: M
How Accounting Affects Trust and Estate Beneficiaries (A).
Febp.. 29 .
M. Sklar: asWl hen M
L arabe mengiows
M.B. Har er Est. and the Inclu
Assets an ae to an FLP
Lainoff, Steven R., Allen J. Littman, Stephen R.A. Bates and Jettrey Maples, Larry and R. Dan Fesle
P Cowen: Jr. Proposed Regulations Regarding the Taxation of proves Aggregate Method o:
Space, Ocean and Communications Activity: How the Failure
McCoske ey, Melanie. Savi:
to Follow Relevant Policy Guidelines Leads to Quixotic Taxation tion Part ||: Vehicles tor |
(The). Mar. p. 185. Nov. p. 4/7.
Lau, Paul C. and Sandra Soltis. Restructuring Tax-Inefticient For-
McCoskey Melanie
eign Entities of S Corporations. July p. 35. Part {|- gh tora
Lender Beware: Tax Planning for Troubled Loans in TroubledT McDonala,
Reid A. Mandel. Mar. p. 77. Instruments Red x) (TW) in Oo
Lemein, Gregg D. and John D. McDonald. Cross-Border Hybrid McDonald , JohnD . anc ! Greeg g D. Lem
Instruments (Redux) (ITW). Jan. p. 5. IRS Attacks Contract Manutacturi ng |
Lemein, GreggD . and John D. McDonald. FSA 200220005: The McDonald, John D. and Gregg D.
IRS Attacks Contract Manufacturing (ITW). July p. 5. come trom Maquiladora Operations
Lemein, Gregg D. and John D. McDonald. Foreign Source In- McDonald, John D. and Gregg D. Lemein
come from Maquiladora Operations (ITW). May p. 5. action Principles to Force Recognition of Subpart F Incom
Lemein, Gregg D. and John D. McDonald. IRS Applies Step-Trans- Sept. p. 3.
action ~— to Force Recognition of Subpart FF Income (ITW). McDonald, John D. and Gregg D. Lemein. Taxab
Sept. p. actions ITW). IA dar. p. 7.
Lemein, fume D. and John D. McDonald. Taxable Inversion Tra McDonald, John D. and Gregg D. Lemein. Taxpayers Are Permi
actions (ITW). Mar. p. 7. ted to Structure Cost-Sharing Buy-in Payments As Royalties
Lemein, Gregg D. and John D. McDonald. Taxpayers Are Permit- Nov. p. 5.
ted to Structure Cost-Sharing Buy-in Payments As Royalties (ITW). McNair, Francis Diana Newton and Edward E. MA i
Nov. p. 5. tor the Earth May Be Good tor th e Pocketbook
2002 AUTHOR AND TITLE INDEX
—A A _ Daphne, Mark E. Reid and Linda Nelsestuen. What Every Proposed Regulations Regarding the Taxation of Space, Ocean
CPA Needs to Know About Code Sec. 529 Plans. Sept. p. | 7. and Communications Activity: How the Failure to Follow Rel-
Major Economic, Budgetary and Taxation Issues: Challenges and evant Policy Guidelines Leads to Quixotic Taxation (The). Steven
Opportunities: Mark A. Weinberger. Mar. p. 69. R. Lainoff, Allen J. Littman, Stephen R.A. Bates and Jeffrey P
Mandel, Reid A. Lender Beware: Tax Planning tor Troubled Loans Cowan, Jr. Mar. p. 185.
in Troubled Times. Mar. p. 77.
Mendelson, Dan L., Eric Solomon, Richard M. Lipton and Robert Q
R. Wootton. Ethical Dilemmas in Tax Opinions: Circular 230
and Other Considerations. Mar. p. 293.
Milam, Edward E., Diana Newton and Francis McNair. What’s Good Quinn, Tina Steward and Rebecca C. Carr. Code Sec. 1041 and
for the Earth May Be Good for the Pocketbook. Jan. p. 14. Constructive Dividend Decisional Law: |Irreconcilable Differences.
Sept. p. 37.
Milam, Edward E. and Donald H. Jones, Jr. Casualty and Theft
Losses Can Provide Significant Tax Deductions. Oct. p. 45.
R
Minimum Distribution Rules Redux—A CCH Interview. CCH.
Augp.. 43 .
Misey, Robert J.,
Jr. International Tax Review: The U.S.-Based
Recent Headlines Suggest Estate and Tax Planners Are Assisting in
Multinational’s Annual Checkup (An 1 ee. St.
the Evasion of Tax: Are We Cutting Our Own Throats? (PEFP).
Steven A. Horowitz. Dec. p. 9.
N
Reid, Mark E., Daphne Main and Linda Nelsestuen. What Every
CPA Needs to Know About Code Sec. 529 Plans. Sept. p. 17.
Nelson, William F. In Search of Good Guidance: The Confused Relief or Onus: Planning for the Allocation of GST Exemption Un-
Ways, yeoman and Objectives of the Tax Guidance Process. der EGTRRA (FTPF). Robert S. Keebler. Apr. p. 7.
Mar. p. 25. Research Tax Credits Under Code Sec. 41: The Purpose, the Practice
Nelsestuen, Linda, Mark E. Reid and Daphne Main. What Every and the Proposed Regulations. Thomas P Fitzgerald. Mar. p. 31
CPA Needs to Know About Code Sec. 529 Plans. Sept. p. 17. Restructuring Tax-Inefficient Foreign Entities of S Corporations. Pau!
Never-Ending Limitations on S Corporation Losses: The Slippery C. Lau and Sandra Soltis. July p. 35.
Slope of SC orporation Debt Guarantees. Francine Lipman. June Rev. Rul. 2002-1: pamela a Bridge to Span Time. Debra J.
p. 29. Bennett. Oct. p. 11.
Newton, Diana, Edward E. Milam and Francis McNair. What’s Good Rev. Rul. 2002-49: ‘dae Spin-offs Using LLCs (BTW
). Susan
tor the Earth May Be Good tor the Pocketbook. Jan. p. 14. Kalinka. Nov. p. 9.
Malice sae 76h ee Good News to Small Businesses Seeking Revak, Pamela K. Education Expense-
An Investment for a Life-
Method of Accounting (BTA). Susan Kalinka. time. June p. 37.
anaes and Robert L. Peace. Tax Consequences When Regu- S
ited Utilities Retund Money to Their Customers. Nov. p. 41.
Saving, and Paying, for a College Education Part |: Vehicles for Saving
tor a Child’s Col lege Education. Melanie McCoskey. Nov. p. 47.
Saving, and Payyi ng, tor a College Education Part Il: Paying for a
Bankruptcy Filings Don’t Erase Tax Debt. — CollegeS hasition piep reg AcCoskey. Dec. o. £3.
Schultz chael Evolution of the Con ttinuity o t Interest Test,
) Using the Office-in-Home Deduction of Code Someeal Utilitiess ii and the ad ot Conuae Acquisi-
eae iu u7 ties |
Sec. 280A. Donald T. | Williamson. Jan. p. 19. tions (The). Mar. p. 229.
Serial Bankruptcy Filings Don’t Erase Tax Debt. Karin Old. Oct. p. 39.
Soil Remediation Expenditures Ruled Not Deductible. Charles E.
Price and Leonard G. Weld. May p. 19.
Solomon, Eric, Richard M. Lipton, Dan L. Mendelson and Robert
— Dividends: Bumper Crop or Tax Blight for Small Farm- R. Wootton. Ethical Dilemmas in Tax Opinions: Circular 230
ers. Tara N. Sudderth and tonya K. Flesher. May p. 35 and Other prea adeetircs Mar. p. 293.
iesw s Robert L. and Karen Nunez. Jax Consequences When Regu- Soltis, Sandra and Paul C. Lau. Restructuring Tax-Inetticient For-
ated Utilities Retund Money to Their Customers. Nov. p. 41. eign Entities of S Corporations. July p. 35.
naao n Retorm Atter Enron Potee r Effort That Misses the Tar- Speer, Christopher D., Jerred G. Blanchard, Jr., and Debra
gete (TT). Mark A. Luscombe. Apr. p. 3. Bennett. Deductibility of Investments in Financially Troubled Sub-
Planning in Response to the Events of 2001 (FIPF). Robert S. sidiaries and Related Federal Income Tax Considerations (The).
Keebler. Feb. p. 6. Mar. p. 91.
Price, Charles E. and Leonard G. Weld. Circuits Disagree About State Tax Trends: A Roundtable Discussion by the CCH State Tax
Proper Treatment of Attorneys’ Fees. Sept. p. 23. Advisory Board. CCH. Feb. p. 13.
Price, Charles E. and Leonard G. Weld. Soil Remediation Expendi- State Tax Trends: A Roundtable Discussion by the CCH State Tax
tures Ruled Not Deductible. May p. 19. Advisory Board. CCH. Nov. p. 15.
Primer on the Unitorm Principal and Income Act: How Accounting State Taxation of Multinational _ eee Time tor Change. Hak
Attects Trust and Estate Beneficiaries (A). David Keene. Feb. p. 29. K. Dickenson. Aug. p. 15.
Privacy Notice Developments (TT). Mark A. Luscombe. Nov. p. 3. Statutory Interpretation: A Taxpayer-Friendly, and More Flexible,
Privacy Practices and Policies: Protection and Confidence in a IRS (TT). Mark A. Luscombe. Jan. p. 3.
Networked Environment (TC). Ronald R. Tidd. Apr. p. 5. Sudderth, Tara N. and Tonya K. Flesher. Patronage Dividends:
Proposed Regulations Cast a Shadow over 419 Welfare Benefit Plans, Bumper Crop or Tax Blight for Small Farmers. May p. 35.
but Are They Valid? (PEFP). Steven A. Horowitz. Oct. p lea Robert T., William J. Cenker and Matthew J. Verleny. Code
“2002 CCH INCORPORATED
TAXES/ DECEMBER 2002
W
Sec. 403(b): Changes and Simplification After 2001. Aug. p. 29.
Swad, Randy. Understanding Dealer Status on the Sale of Real
Estate. Oct. p. 31.
Swenson, C. David, Lowell D. Yoder, Sean F. Foley, Joel V. \W |a rdom- BVya 2 ughna, *v .i rgi+nsi. a, L. weo frepne: n Casn an —
Williamson and Brian J. Cody. Intercompany Pricing: 2001
uurrda en nr) oT f Prrr oot f anVaa tthnee Iimmpnaacctt ofs+ CC odoed e Seecc. / t
Update. Mar. p. 203.
qT
Issues: Challenges and Oppc
Weld, Leonard G. and Charles E.
Proper Treatment of Attorneys’ Fees. Sept. p. ‘
Tax Consequences When Regulated Utilities Retund Money to Their
Weld, Leonard G. and Charles E. Price. Soil Remediat
Customers. Robert L. Peace and Karen Nunez. Nov. p. 41.
tures Ruled Not Deductible. May p. 19.
Tax Incentives for Doing Business on Indian Reservations. Larry R. Whither Business Purpose? Stephen S. Bowen. M
Garrison. May p. 39.
What to Do About Internationa! Taxation¢
Taxable Inversion Transactions (ITW). Gregg D. Lemein and John Mar. p. 5.
D. McDonald. Mar. p. 7. What Every CPA Needs to Know About le
Taxpayer Protections in IRS Collection Proceedings. Larry A. Cozort.
Mark E. Reid, Daphne Main and Linda Nelsestuen
Sept. p. 29. What's Good for the Earth May Be Good for t!
Taxpayers Are Permitted to Structure Cost-Sharing Buy-in Payments As ward E. MiA>l| am,™ Di. ana» Newt: o=n and aF rancis 2 |
Royalties (ITW). Gregg D. Lemein and John D. McDonald. Nov. p. 5.
What’s New in Year-End Tax Planning
Temporary Regulations Replace Loss Disallowance Rules with Trac- Dec. p. 3
ing Approach. James A. Doering. Dec. p. 11. Will the “Mere Contingent Beneticiary” Please Identit
Tidd, Ronald R. Acronyms, Applications and Aspirations: An Up- (FTPF). Robert S. Keebler. Aug. p. 5
date (TC). June p. 5. Williamson, Donald T. Opportunities in Using t
Tidd, Ronald R. Deep Web: Finding the Internet’s Buried Treasures Deduction of Code Sec. 280A. Jan. p. 19.
(The) (TC). Feb. p. 4. Williamson, Joel V., Lowell D. Yoder, Sean |
Tidd, Ronald R. Privacy Practices and Policies: Protection and Con- Swenson and Brian J. Cody. intercompany
fidence in a Networked Environment (TC). Apr. p. 5. date. Mar. p. 203.
Tretiak, Philip, D. Kevin Dolan and Jonathon Elman. Virtual Merg- Wootton, Robert R., Eric Solomon, Richard
ers: Is America Ready? Mar. p. 165. Mendelson. Ethical Dilemmas in
and Oth|e r Consideies ratio° ns. MA ar. |
U
¥
Understanding Dealer Status on the Sale of Real Estate. Randy
Swad. Oct. p. 31.
Untoreseen Circumstances on Sale of a Principal Residence Be-
Yoder, Lowell! D.
come Foreseeable (TT). Mark A. Luscombe. Oct. p. 3.
Williamson and
Using Per Diem Rates for Simpler Record Keeping Can Be Compii- Update. Mar. p.
cated. Edmund D. Fenton, Jr. June p. 15.
Z
V
Verleny, Matthew J., Robert T. Sullens and William J. Cenker. Code
Sec. 403(b): Changes and Simplification Atter 2001. Aug. p. 29.
Virtual Mergers: Is America Ready¢ D. Kevin Dolan, Philip Tretiak
and Jonathon Elman. Mar. p. 165.
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Subject Index
Each article appearing in TAxES—THE Tax MacazZINE during 2002 is indexed below under at least one general
subject heading. In most instances, an article is indexed under more than one general subject heading.
Features such as Business Tax Advisor (BTA), Family Tax Planning Forum (FTPF), International Tax Watch
(ITW), Practical Estate and Financial Planning (PEFP), Tax Trends (TT) and Technology Corner (TC) are
indexed by the item’s title, with the acronym of the feature designation in parentheses.
From Fahey to Nahey: Wandering off the Origin of Claim Path in
ALTERNATIVE MINIMUM TAX
Settlement of Acquired Legal Claims. David B. Flassing. Aug. p. 35.
Circuits Disagree About Proper Treatment of Attorneys’ Fees. Lender Beware: Tax Planning for Troubled Loans in Troubled Times.
Leonard G. Weld and Charles E. Price. Sept. p. 23. Reid A. Mandel. Mar. p. 77.
Financial and Estate Planning Trends: A Roundtable Discussion by Major Economic, Budgetary and Taxation Issues: Challenges and
the CCH Financial and Estate Planning Advisory Board. CCH. Opportunities. Mark A. Weinberger. Mar. p. 69.
Apr. p. 9. Opportunities in Using the Office-in-Home Deduction of Code
Lessons of 2001 and the Challenges of 2002: Congress Reacts to Sec. 280A. Donald T. Williamson. Jan. p. 19.
the New President and the Economy (The). William R. Archer. Rev. Rul. 2002-1: Constructing a Bridge to Span Time. Debra J.
Mar. p. 221. Bennett. Oct. p. 11.
Tax Incentives for Doing Business on Indian Reservations. Larry R. State Taxation of Multinational Companies: Time for Change. Hak
Garrison. May p. 39. K. Dickenson. Aug. p. 15.
Tax Incentives for Doing Business on Indian Reservations. Larry R.
BUSINESS EXPENSES Garrison. May p. 39.
Temporary Regulations Replace Loss Disallowance Rules with Trac-
Deductibility of Investments in Financially Troubled Subsidiaries
ing Approach. James A. Doering. Dec. p. 11.
and Related Federal Income Tax Considerations (The). Jerred
Whither Business Purpose? Stephen S. Bowen. Mar. p. 275.
G. Blanchard, Jr., Debra J. Bennett and Christopher D. Speer.
Mar. p. 91.
CAPITALIZATION
Depreciation Issues in the New Tax Legislation Attecting 2001 Re-
turns (TT). Mark A. Luscombe. May p. 3. FSA 200220005: The IRS Attacks Contract Manufacturing (ITW).
From Fahey to Nahey: Wandering off the Origin of Claim Path Gregg D. Lemein and John D. McDonald. July p. 5.
in Settlement of Acquired Legal Claims. David B. Flassing. INDOPCO—The Treasury Finally Acts. Thomas L. Evans and Gre-
Augp.. 35 . gory W. Gallagher. Mar. p. 47.
INDOPCO—The Treasury Finally Acts. Thomas L. Evans and Gre- Intercompany Pricing: 2001 Update. Lowell D. Yoder, Sean F.
gory W. Gallagher. Mar. p. 47. Foley, C. David Swenson, Joel V. Williamson and Brian J. Cody.
Notice 2001-76 Brings Good News to Small Businesses Seeking Mar.p . 203.
to Use the Cash Method of Accounting (BTA). Susan Kalinka. Soil Remediation Expenditures Ruled Not Deductible. Charles E.
Mar. p. 15. Price and Leonard G. Weld. May p. 19.
Opportunities in Using the Ottice-in-Home Deduction of Code Virtual Mergers: Is America Ready? D. Kevin Dolan, Philip Tretiak
Sec. 280A. Donald T. Williamson. Jan. p. 19. and Jonathon Elman. Mar. p. 165.
Research Tax Credits Under Code Sec. 41: The Purpose, the
Practice and the Proposed Regulations. Thomas P. Fitzgerald. COMPENSATION
Mar. p. 31
Soil Remediation Expenditures Ruled Not Deductible. Charles E. CCA 200137006 Otfers Planning Opportunities to Students Who
Price and Leonard G. Weld. May p. 19. Receive Louisiana TOPS Scholarships. Susan Kalinka. Feb. p. 37.
State Taxation of Multinational Companies: Time for Change. Hak Code Sec. 403(b): Changes and Simplitication Atter 2001.
K. Dickenson. Aug. p. 15. Robert T. Sullens, William J. Cenker and Matthew J. Verieny.
Tax Consequences When Regulated Utilities Retund Money to Their Augp.. 2 9.
Customers. Robert L. Peace and Karen Nunez. Nov. p. 41. Code Sec. 1041 and Constructive Dividend Decisional Law: Irrec-
Tax Incentives tor Doing Business on Indian Reservations. Larry R. oncilable Differences. Tina Steward Quinn and Rebecca C. Carr.
GarrisMayo np.. 39 . Sept. p. 37.
ing Per Diem Rates for Simpler Record Keeping Can Be Compli- Eifects of Notice 2002-8 on Split-Dollar Life Insurance Arrange-
2d. Edmund D. Fenton, Jr. June p. 15. nents and Business Planning (The). Richard Alltizer and Jettrey
J. Bryant. Julyp . 25.
CAPITAL GAINS Foreign Aspects ot Code Sec. 382: Searching tor Answers in a
Troubled Global Economy (The). James R. Barry. Mar. p. 153.
Deductibility of Investments in Financially Troubled Subsidiaries From Fahey to Nahey: Wandering off the Origin of Claim Path in Settle-
and Related Federal Income Tax Considerations (The). Jerred ment ot Acquired Legal Claims. David B. Flassing. Aug. p. 35.
G. Blanchard, Jr., Debra J. Bennett and Christopher D. Speer. Future of the Clergy Housing Exclusion (The) (TT). Mark A.
Marp.. 91 . Luscombe. June p. 3.
Evolution of the Continuity of Interest Test, General Utilities Repeal Minimum Distribution Rules Redux—A CCH Interview. CCH.
and the Taxation of Corporate Acquisitions (The). Michael L. Augp.. 43 .
Schultz. Mar. p. 229. Patronage Dividends: Bumper Crop or Tax Blight for Small Farm-
Financial and Estate Planning Trends: A Roundtable Discussion by ers. Tara N. Sudderth and Tonya K. Flesher. May p. 35.
the CCH Financial and Estate Planning Advisory Board. CCH. Tax Incentives for Doing Business on Indian Reservations. Larry R.
Apr. p. 9. Garrison. May p. 39.
“2002 CCH INCORPORATED
TAXES/ DECEMBER 2002
Using Per Diem Rates for Simpler Record Keeping Can Be Compli- DEPRECIATION
cated. Edmund D. Fenton, Jr. June p. 15.
Current Status of Depreciation of Pipeline Gathering System
CONSERVATION EASEMENTS Patrick Hennessee. July p. 49.
Depreciation Issues in the New Tax Legislation Affecting 2001 Re
What’s Good for the Earth May Be Good for the Pocketbook. Ed- turns (TT). Mark A. Luscombe. May p. 3.
ward E. Milam, Diana Newton and Francis McNair. Jan. p. 14.
DIVORCE, TRANSFERS INCIDENT TO
CORPORATE TRANSACTIONS
Code Sec. 1041 and Constructive Dividend Decisional
Battle over Corporate Tax Shelters Moves to the Appellate Courts oncilable Differences. Tina Steward Quinn and Rebecca ¢
(The). James A. Doering. May p. 23. Sept. p. 37.
Evolution of the Continuity of Interest Test, General Utilities Repeal From Fahey to Nahey: Wandering off the Origin of
and the Taxation of Corporate Acquisitions (The). Michael L. in Settlement of Acquired Legal Claims. David
Schultz. Mar. p. 229. Augp.. 35 .
IRS Applies Step-Transaction Principles to Force Recognition of Minimum Distribution Rules Redux
A CCH Interviev
Subpart F Income (ITW). Gregg D. Lemein and John D. Augp.. 43 .
McDonald. Sept. p. 5.
Rev. Ru!. 2002-1: Constructing a Bridge to Span Time. Debra J. EDUCATION
Bennett. Oct. p. 11.
Rev. Rul. 2002-49: Corporate Spin-offs Using LLCs (BTW). Susan CCA 200137006 Offers Planning Opportunities to Students
Kalinka. Nov. p. 9. Who Receive Louisiana TOPS Scholarships. Susan Kalinka.
State Tax Trends: A Roundtable Discussion by the CCH State Tax Febp.. 37 .
Advisory Board. CCH. Nov. p. 15. Education Expense—An Investment tor a Lifetime. Pamela K. Revak.
Taxpayers Are Permitted to Structure Cost-Sharing Buy-in Payments As June p. 37.
Royalties (ITW). Gregg D. Lemein and John D. McDonald. Nov. p. 5. Estate and Gift Tax Update and the Use of Code Sec. 529 Savings
Temporary Regulations Replace Loss Disallowance Rules with Trac- Plans (PEFP). Steven A. Horowitz. Feb. p. 8.
ing Approach. James A. Doering. Dec. p. 11. Major Economic, Budgetary and Taxation Issues: Challenges and
Virtual Mergers: Is America Ready? D. Kevin Dolan, Philip Tretiak Opportunities. Mark A. Weinberger. Mar. p. 69.
and Jonathon Elman. Mar. p. 165. Saving, and Paying, tor a College Education Part |: Vehicles f
Saving tor a Child’s College Education. Melanie |
DAMAGES Nov. p. 47.
Saving, and Paying, for a College Education Part Il: Paying |
From Fahey to Nahey: Wandering off the Origin of Claim Path in Child’s College Education. Melanie McCoskey. Dec. p. 23
Settlement of Acquired Legal Claims. David B. Flassing. Aug. p. 35. What Every CPA Needs to Know About Code Sec. 529 PI
Mark E. Reid, Daphne Main and Linda Nelsestuen. Sepi
DEBT Year-End Tax Legislation (TT). Mark A. Luscombe. Feb. p
ELECTRONIC COMMERCE
Accounting for Partnership Interests Held by Estates or Trusts: Plan-
ning to Avoid Pitfalls. David Keene and Dean V. Butler. Apr. p. 55.
Cross-Border Hybrid Instruments (Redux) (ITW). Gregg D. Lemein Privacy Practices and Policies: Protection and Contidence
and John D. McDonald. Jan. p. 5. Networked Environment (TC). Ronald R. Tidd. Apr. p. 5.
Deductibility of Investments in Financially Troubled Subsidiaries Proposed Regulations Regarding the Taxation of Space, Ocean
and Related Federal Income Tax Considerations (The). Jerred and Communications Activity: How the Failure to Follow Rel-
G. Blanchard, Jr., Debra J. Bennett and Christopher D. Speer. evant Policy Guidelines Leads to Quixotic Taxation (The). Steven
Mar. p. 91. R. Lainoff, Allen J. Littman, Stephen R.A. Bates and J' effrey
Financial and Estate Planning Trends: A Roundtable Discussion by the Cowan, Jr. Mar. p. 185.
CCH Financial and Estate Planning Advisory Board. CCH. Apr. p. 9.
Foreign Aspects of Code Sec. 382: Searching for Answers in a ENTITY CLASSIFICATION
Troubled Global Economy (The). James R. Barry. Mar. p. 153.
Lender Beware: Tax Planning for Troubled Loans in Troubled Times. Evolution of the Continuity of Interest Test, General Uf
Reid A. Mandel. Mar. p. 77. and the Taxation of Corporate Acquisitions (The
Never-Ending Limitations on S Corporation Losses: The Slippery Schultz. Mar. p. 229.
Slope of S Corporation Debt Guarantees. Francine Lipman. Restructuring Tax-Inefficient Foreign Entities of S Corporations. Pau
g Y
June p. 29. C. Lau and Sandra Soltis. July p. 35.
Restructuring Tax-Inefticient Foreign Entities of SC orporations. Paul
C. Lau and Sandra Soltis. July p. 35. ESTATE PLANNING
State Tax Trends: A Roundtable Discussion by the CCH State Tax
“A Stitch in Time Saves Nine”: Revisiting and Updating Existing
Advisory Board. CCH. Feb. p. 13
Estate Plans (FTPF). Robert S. Keebier. Oct. p. 5.
State Taxation of Multinational Companies: Time for Change. Hak
Accounting for Partnership Interests Held by Estates or Trusts:
K. Dickenson. Aug. p. 15.
Planning to Avoid Pitfalls. David Keene and Dean V. Butler.
Serial Bankruptcy Filings Don’t Erase Tax Debt. Karin Old. Oct. p. 39.
Apr. p. 55.
C.M. Hackl: Gifts of Interests in an LLC Constitute Gitts of Future
DECOUPLING
Interests in Property (BTA). Susan Kalinka. July p. 17.
Decoupling and Complexity (TT). Mark A. Luscombe. July p. 3. Distributions of Employer Securities from Qualitied Plans and the
State Tax Trends: A Roundtable Discussion by the CCH State Tax Conversion of Ordinary Income to Capital Gain (FTPF). Robert
Advisory Board. CCH. Nov. p. 15. S. Keebler. Dec. p. 5.
2002 SUBJECT INDEX
on Split-Dollar Life Insurance Arrange- Lender Beware: Tax Planning for Troubled Loans in Troubled Times.
Pe wi YC) 2-8
= ZUU Oo
and Business Planning (The). Richard Alltizer and Jettrey Reid A. Mandel. Mar. p. 77.
rmrTc\Y A
|. Bryant. July p. 25 Primer on the Uniform Principal and Income Act: How Accounting
and no - Update and the Use of Code Sec. 529 Savings Attects Trust and Estate Beneficiaries (A). David Keene. Feb. - 29.
Horowitz. Feb. p. 8. Privacy Notice Developments (TT). Mark A. Lu scombe. Nov. p. 3.
State Taxation of Multinational Companies: Time tor Change. Hak
une p. 7. K. Dickenson. Aug. p. 15.
A Roundt able Discussion by
i
Board. CCH. = FINANCIAL PLANNING
°C ; Searching tor Answers in a A Stitch in Time Saves Nine”: Revisiting and Updating Existing
Slobal Economy (The). James R. Barry. Mar. p. 153. Estate ge (FTPF). Robert S. Keebler. Oct. im
| i lit Dollar, Almost! (PEFP). Distributions ot Employer Securities ican Qualitied Plans and the
; Conv ersion ol Coali nary Income to Capital Gain (FT PF) . Robert
-R ea son to Business Valuation Cases in the Tax S. Keebler. Dec. p. 5.
\. Horowitz. June p. 11 Estate and Gift Tax Update and the Useo f Code Sec. 529 Savings
er Es ie Inclusion in the Gross Estate of a Plans (PEFP). Steven A. Horowitz. Feb. p. 8.
1t’s Assets Transferred to an FLP (BTA). Susan Kalinka. Final Code Sec. 401 (a)(9) Regulations: Overview and Uncertainty
i (The) (FTPF). Robert S. Keebler. June p. 7.
‘lanning i Respc the Events of 2001 (FTPF). Robert 9. Financial and Estate Planning Trends: A Roundtable Discussion by
Keebler. Feb. p. 6 the CCH Financial and Estate Planning Advisory Board. CCH.
Proposed Rt et ons Cos shadow over 419 Welfare Benetit Plans, Apr. p. 9.
but Are They \ Steven A. Horowitz. Oct. p. 7. -uture of Aggressive Tax Planning (The) (TT). Mark A. Luscombe.
Recent Headlines Suggest Estate and lax Planne isting | ; a
\re We C-ut ting Our ee ts¢ (PEFP). ; i Reienand tAe rrangements—Tloo Much of a Good
Mark A. Luscombe. Sept. p. -.
he Allocation ot GST Exemption Un IRS Creates New Level of Clarity on Split Dollar, Almost! (PEFP).
Keebler. \pr. p. 7. Steven A. Horowitz. Aug. p. 7- .|
j
ticiary” Please Identity Yourselt¢ Is hind highs ede or Reason to Business Valuation Cases in the Tax
Keebler. Aug. p. 9. Court¢ (PEFP). Steven A. Horowitz. June p. 11.
re it in Response to the Events of 2001 (FTPF). Rol
ExCHANGES—CODE SEC. Keebler. Feb. p. 6.
Privacy Notice Developments (TT). Mark A. agen No
Proposed Regulations Cast a Shadow over 419 Welftar
etit Plans, but Are They Valid¢ (PEFP). StevenA ”i e rowitz.
(oct. Oo. 7
Recent vea dlines Su ggesti Estate and Tax Planners are Assist ing in
the Evasion of Tax: Are We Cutting Our Own Throats? (PEFP).
Steven A. Horowitz. Dec. p. 9.
Relief o0r Onus: sae ato r the Allocation ot GST Exemption Un-
der EGTRRA (FTPF). Robert S. Keebler. Apr. p. 7.
VAVING | ) -ollege Education Part |: on cl es Tor
py the CCH State Tax saving tor a Child’s College Education. Melanie McCoskey
ble ime . tl or C= ha~n geg . Ha. k } ¢ saving, , and Payi.n g, t| or a C— ollii ege Eduj cation Part Il) : Payi° ng tf or
, —- | ‘oar
C Qe cation. Melanie McCoskey. Dec.
MNAa; rk A. Lus—_c ombe| .- \ vV| hat Every (~CTPYAA Needs | to KA now AAlb out Code CSc ec.
AA
Main and linda Ne 2Isesti ven.
GROSS INCOME, EXCLUSIONS
ily-Owned Entity Have a Business & DEDUCTIONS
or Estate and Gitt Tax P
t Losses C an Provide Signiticant Tax Deductions.
idtable Discussion by the | -award E. Milam and Donald H. Jones, Jr. Oct. p. 45.
visory Board. CCH. Apr. p. 9. saan Disagree pe Proper Treatment ot Attorneys’ Fees
| onard G. Weld and Charles E. Price. Sept. p. 23.
lia: Supreme Court Approves Aggregate Method on Tips.
Maples and R. Dan Fesler. Nov. p. 53.
t the Clergy Housing Exclusion (The) (TT). Mark A.
dS.
a Tax Boon. Wallace E. Hottman.
Financially Troubled Subsidiaries Subpart F Income (ITW). Gregg D. Lemein and John D.
ncome lax Causibenibues The). Jerred McDonald. Sept. p. 5.
Debra J. Bennett and Christopher D. Speer. state Tax Trends: A Roundtable Discussion by the CCH State Tax
Advisory Board. CCH. Nov.p . 15.
2002 CCH INCORPORATED
TAXES/ DECEMBER 2002
Tax Consequences When Regulated Utilities Retund M. o0 ney to Thj eir. Proposea Regulations
Customers. Robert L. Peace and Karen Nunez. Nov. p. 41
XfY inig
Understanding Dealer Status on the Sale of Real Est ate. Randy
Swad. Oct. p. 31.
Untoreseen Circumstances on Sale of a Principal
come Foreseeable (TT). Mark A. Luscombe. Oct
INSTALLMENT SALES Tl axpayers AA re PDpe rmit5
!
As Royalties
Deductibility of Investments in Financially Troubled
Nov. p. 5.
—/
and Related Federal Income Tax Considerations
G. Blanchard, Jr., Debra J. Bennett and Christopher
Mar. p. 91.
Financial and Estate Planning Trends: A Round table Discussion by
the CCH Financial and Estate Planning Advisory Board. CCH.
Apr. p. 9.
Lender Beware: Tax Planning tor Troubled Loans
Reid A. Mandel. Mar. p. 77.
Notice 2001-76 Brings Good News to Smal! Bu
to Use the Cash Metho d ot Ac counting (BTA).
Mar. p. 15.
State Taxation of Multinational Cor
K. — ckenson. Aug.p . 15
Whither Business Purp ose? Ste
INSURANCE
Major Economic,
Effects of Notice 2002-8 on — Lite Insurance Arrange-
Opportunities.
ments and Business Planning (The). Ric izer and Jettrey Proposed Regulatic
nara
J. Bryant. July p. 25. and Communicati
Ethical Dilemmas in Tax Opinions: Circ Other Con-
t Policy Guic 2
siderations. Eric Solomon, Richard M.| Mendelson Aller
and Robert R. Wootton. Mar. p. 293. s \ A
; # mi‘
Financial and Estate Planning Trends:
AA \ Ror u na Nt i UCcTurtt oy ay
the CCH Financial and Estate Planning Aavis
ei lay and Sar
Apr. p. 9. Tsai Inversion |
Lessons of 2001 and the Challenges ot 2002 ngress Reacts to D. N Pisnkd Mar.
the New President and the Economy (The itted 1
niam R. Arcner. Tax: DCJ Y ers Ay e Perm
Mar. p. 221 TT\WA /
As Ro Yai t| es
Major Economic, Budgetary and Taxation Issues: Cha
lENges ana N O Fo Dp . al °
Opportunities. Mark A. Weinberger. Mar. p. 69. \ /; imTi ic LA | ers:
¥ WuUl Mierad
IRS Creates New Level of Clarity on Split Dollar, (PEFP). and Jonathon
Steven A. Horowitz. Aug. p. 7. WA hfj at to De A L|A r
- WUL
IRS Takes Another owing at Split-Dollar PA oAeT TONQ" emMentsShe A CCH \ Ai ar. Pp. oO
we ¥ VA . \ .
w. CCH. Apr. p. 49.
IRS PROCEEDINGS
State Tax Tanbe A Rounatable Discussion by the
Advisory Board. CCH. Feb. p.
DbQ urden of > aFr root a“ nd
)
INTANGIBLES UISDUTeS
C.M. Hackl: Gitts of Interests in an LLC Constitute
Interests in Property (BTA). Susan Ka inka. sack
Deductibility of Investments in Financial
and Related Federal Income
G. Blanchard, Jr., Debra J
Mar. pD. 9).
Financial and Estate Planning Trends: A Roundtable Discussion
by the CCH Financial and Estate Planni Ng Advisory Board.
CCH. Apr. p. 9.
Foreign Aspects of Code Sec. 382: Searchin
Troubled Global Economy The . James R.
INDOPCO—The Treasury Finally Acts. Thom
gory W. Gallagher. Mar. p. 47.
Intercompany Pricing: 2001 Update. Lowell D. Yoder, Sean F. and the —l- axati. on of C~~ o rpoorare
Foley, C. David Sween son, Joel V. Williamson and Brian J. Cody. Schultz. Mar. p. 229.
Mar. p. 203. Financial and Estate Plannin C
—
M. Sklar: When ney a Taxpayer Claim a Charitable Deduction for a
DY the CCH Financial an C
Child’s Religious School Tuition? (BTA). Susan Kalinka. May p. 7. CCH. Apr. p. 9.
2002 SUBJECT INDEX
Future of Aggressive Tax Planning (The) (TT). Mark A. Luscombe. Evolution of the Continuity of Interest Test, General Utilities Repeal
Aug. p. 3. and the Taxation of Corporate Acquisitions (The). Michae! L.
Future of the Clergy Housing Exclusion (The) (TT). Mark A. Schultz. Mar. p. 229.
Luscombe. June p. 3. ls There Rhyme or Reason to Business Valuation Cases in the Tax
Implementing IRS Modernization at LMSB—A CCH Interview. CCH. Court? (PEFP). Steven A. Horowitz. June p. 11.
May p. 17. Never-Ending Limitations on S Corporation Losses: The Slippery Slope
In Search of Good Guidance: The Confused Ways, Means and ot S Corporation Debt Guarantees. Francine Lipman. June p. 29.
Objectives of the Tax Guidance Process. William F. Nelson. Restructuring Tax-Inefficient Foreign Entities of S Corporations. Paul
Mar. p. 25. C. Lau and Sandra Soltis. July p. 35.
Lessons of 2001 and the Challenges of 2002: Congress Reacts to State Tax Trends: A Roundtable Discussion by the CCH State Tax
the New President and the Economy (The). William R. Archer. Advisory Board. CCH. Feb. p. 13.
Mar. p. 221. State Taxation of Multinational Companies: Time for Change. Hak
Major Economic, Budgetary and Taxation Issues: Challenges and K. Dickenson. Aug. p. 15.
Opportunities. Mark A. Weinberger. Mar. p. 69. Virtual Mergers: Is America Ready? D. Kevin Dolan, Philip Tretiak
Research Tax Credits Under Code Sec. 41: The Purpose, the and Jonathon Elman. Mar. p. 165.
Practice and the Proposed Regulations. Thomas P. Fitzgerald. Whither Business Purpose? Stephen S. Bowen. Mar. p. 275.
j
Mar. p. 31.
Statutory Interpretation: A Taxpayer-Friendly, and More Flexible,
LOSSES
IRS (TT). Mark A. Luscombe. Jan. p. 3.
State Tax Trends: A Roundtable Discussion by the CCH State Tax Casualty and Theft Losses Can Provide Significant Tax Deductions.
Advisory Board. CCH. Feb. p. 13. Edward E. Milam and Donald H. Jones, Jr. Oct. p. 45.
State Tax Trends: A Roundtable Discussion by the CCH State Tax Rev. Rul. 2002-1: Constructing a Bridge to Span Time. Debra J.
Advisory Board. CCH. Nov. p. 15. Bennett. Oct. p. 11.
State Taxation of Multinational Companies: Time tor Change. Hak Temporary Regulations Replace Loss Disallowance Rules with Trac-
K. Dickenson. Aug. p. 15. ing Approach. James A. Doering. Dec. p. 11.
What’s New in Year-End Tax Planning? (TT). Mark A. Luscombe.
Dec. p. 3. MARRIAGE PENALTY
Year-End Tax Legislation (TT). Mark A. Luscombe. Feb. p. 3.
Financial and Estate Planning Trends: A Roundtable Discussion by
the CCH Financial and Estate Planning Advisory Board. CCH.
LIMITED LIABILITY COMPANY
Apr. p. 9.
Accounting tor Partnership Interests Held by Estates or Trusts: Major Economic, Budgetary and Taxation Issues: Challenges and
Planning to Avoid Pitfalls. David Keene and Dean V. Butler. Opportunities. Mark A. Weinberger. Mar. p. 69.
Apr. p. 55.
Burden of Proof and the Impact of Code Sec. 7491 in Civil Tax
MUTUAL FUNDS
Disputes. L. Stephen Cash, Thomas L. Dickens and Virginia Ward-
Vaughn. Jan. p. 33 Clientele Effects and Our Fourth-Best Corporate Tax System. Saul
C.M. Hackl: Gifts of Interests in an LLC Constitute Gifts of Future Levmore. Mar. p. 21.
Interests in Property (BTA). Susan Kalinka. July p. 17. Code Sec. 403(b): Changes and Simplitication Atter 2001. Robert
Deductibility of Investments in Financially Troubled Subsidiaries T. Sullens, William J. Cenker and Matthew J. Verleny. Aug. p. 29.
and Related Federal Income Tax Considerations (The). Jerred Estate and Gitt Tax Update and the Use of Code Sec. 529 Savings
G. Blanchard, Jr., Debra J. Bennett and Christopher D. Speer. Plans (PEFP). Steven A. Horowitz. Feb. p. 8.
Financial and Estate Planning Trends: A Roundtable Discussion by
Mar. 2. 9] :
Evolution of the Continuity of Interest Test, General Utilities Repeal! the CCH Financial and Estate Planning Advisory Board. CCH.
and the Taxation of Corporate Acquisitions (The). Michael L. Apr. p. 9.
Schultz. Mar. p. 229. Lender Beware: Tax Planning for Troubled Loans in Troubled Times.
Financial and Estate Planning Trends: A Roundtable Discussion by Reid A. Mande!. Mar. p. 77.
the CCH Financial and Estate Planning Advisory Board. CCH.
Apr. p. 9. PARTNERSHIP
Lender Beware: Tax Planning tor Troubled Loans in Troubled Times.
Reid A. Mandel. Mar. p. 77. Accounting for Partnership Interests Held by Estates or Trusts:
Never-Ending Limitations on S Corporation Losses: The Slippery Planning to Avoid Pitfalls. David Keene and Dean V. Butler.
Slope of S Corporation Debt Guarantees. Francine Lipman. June Apr. p. 39.
p. 29. C.M. Hackl: Gifts of Interests in an LLC Constitute Gifts of Future
Restructuring Tax-Inetficient Foreign Entities of S Corporations. Paul Interests in Property (BTA). Susan Kalinka. July p. 17.
C. Lau and Sandra Soltis. July p. 35. Deductibility of Investments in Financially Troubled Subsidiaries and
Rev. Rul. 2002-49: Corporate Spin-otts Using LLCs (BTW). Susan Related Federal Income Tax Considerations (The). Jerred G.
Kalinka. Nov. p. 9. Blanchard, Jr., Debra J. Bennett and Christopher D. Speer. Mar.
ie 2
LIQUIDATIONS FSA 200143004: Must a Family-Owned Entity Have a Business
Purpose to Be Respected for Estate and Gitt Tax Purposes? (BTA).
Cross-Border Hybrid Instruments (Redux) (ITW). Gregg D. Lemein Susan Kalinka. Jan. p. 7.
and John D. McDonald. Jan. p. 5. Never-Ending Limitations on S Corporation Losses: The Slippery Slope
Deductibility of Investments in Financially Troubled Subsidiaries of S Corporation Debt Guarantees. Francine Lipman. June p. 29.
and Related Federal Income Tax Considerations (The). Jerred Notice 2001-76 Brings Good News to Small Businesses Seeking
G. Blanchard, Jr., Debra J. Bennett and Christopher D. Speer. to Use the Cash Method of Accounting (BTA). Susan Kalinka.
Mar. p. 91.
Mar. p. 15.
“2002 CCH INCORPORATED