Table Of Content

CUMULATIVE INDEX [his index covers material in THE JOURNAL OF TAXAT twice annually, in June and December ACCOUNTING EXEMPT FRAUD & NEGLIGENCE JRPORATIONS. & LLC: INTERNATIONAL COMPENSATION & BENEFITS LETTER RULINGS CORPORATIONS, SHAREHOLDERS Sent d ESTATES, TRUSTS, & GIFTS CUMULATIVE INDEX Bashing the IRS bashers, 89 JTAX 255, Oct98 Changing tax | and sleep apnea: Disbarment de tense?, 89 JTAX 12 ug98 Statement of Ownership, Management, and Circulation Ethics of tax practice in time of war, 89 JTAX 256 Oct98 (Required by 39 U.S.C. 3685) Interest rat nd tax planning, 89 JTAX 61 1. Publication Title |] 2. Publication No || 3. Filing Date Journal of Taxation {0283-080 a ||1 0/1/98 jn rizes partnership 4. Issue Frequency |S. No. of Issues Published Annually| 6.A nnual Subscription Price 198 | IRS bo Monthly 12 , $195.00 7. Complete Mailing Addresso fK nown Office of Publication ~[C ontact Person istoric homers: Is there “zero basis”fo r Kim Morbey taxable incon 31 St. James Ave., Boston, Suffolk ,M A 02116-4112 Tel # (617) 292-8295 8. Complete Mailing Address of Headquarters or General Business Office operty Same as above ath nt, 9. Fult Names and Complete Mailing Address of Publisher, Editor, and Manag Publisher Warren, Gorham & Lar of RIA Group, 31 St. James Ave., B« Editor Joseph Graf, = 90 Fifth Ave New York, NY Managing Editor John Ensminger, __ NY 10011 10. Owner 00 90, Sep98 B[pa smaFensinusemselmstnalsnca nuelsl oaneNneNanaammoneea t jI e | Thomson information Servicees s Inc., Inc 22P ittsburgh St.. Boston, MA 02210 Known Bondholders Mortgagees, and Other Security Holders Owning or Holding 1 Percent or More |__of Total Amount of Bonds, Mortgages or Other Securities a SPECIAL REPORT — Full Name Complete Mailing Address Return preparation |T homson Holdings In tion Place, Stamford CT 06902 AUTHOR INDEX |e1i2p.e enFdoirn Completiosne ctbsy Nosnhane -Profit AisOi.r ga‘nainz gacts iaonts e Nathan | Stanley D. Baum Henry J. Birnkra Paul Bohrer August 8 Average No. Copies Each Issuc TAactual No. Copics of Single Issuc During Preceding 12 Months J[ePeu blished Nearest to Filing Date Vikram erri Gutierre (2)Paid or Requested Ma Ellen K. Harrisor Patrick Heck Bobbe Hirsh — William F. Huber hael M Susan L. Meg \. Mezzu Percent Paid and/or Request PatriciaW . Pellervo Statement of Ownersh Jordan P. Rose of this publicat Blake D. Ru and Tit! MichaelG . Schinner 09/s3/4¥ W. Eugene Seagou urmshes false or m1 ng MaureenH . Smith informatioffo n this form or who omits maternal or informat |(ancluding fines and imprisonme Vor civil sanctions John B. Truskowsk PS Form 3526, Sept 1995 Facsimile Robert Wille Timothy Zuber