Table Of Content

CUMULATIVE INDEX This index covers material in THE JOURNAL O twice annually, in June and December ACCOUNTING ESTATES, TRUS EXEMPT PARTNERSHIPS, S CORPORATIONS, & LLCs Kuhr FRAUD & NEGLIGEN INTERNA TIONAI PERSONAL LETTER RULINGS CORPORATIONS, SHAREHOLDERS PROCEDURE ase price REAL ESTATE CUMULATIVE INDEX SHOP TALK jeffrey L. Vogel Leonard Witman Can limited partnerships elect out of Subchapter K?, 91 Nicholas J.W hit Janet S. Wong ITAX 125, Aug99 Robert Willens Richard F. Yates Corporation converts into limited partnership, without increasing personal liability, 91 JTAX 381, Dec99 A criminal conviction for racketeering has its tax ac j vantages,9 1 JTAX 127, Aug99 Do old Proposed Regulations never die?, 91 JTAX 6( July99 IRS FSA gives guidance on substantial authority i of & p, Manag and Cirulation penalty situation,9 1 JTAX 61, July99 (Required by 39 U.S.C. 3685) Is half a loaf better than none? Lessons from the re 1. Publication Title 2. Publication No 3. Filing Date sonable comp. front, 91 JTAX 254, Oct99 LLC converts into limited partnership—personal liabil Joumal of Taxation 0283-080 10/01/99 ity increases!,91 JTAX 319, Nov99 4. Issue Frequency 5. No. of Issues Published Annually {6. Annual Subscription Price Michael Jordan waits while state taxes d« JT6A1, JXuly 99 M7.o nCtohmlpyl ete Mailing Address of Known1 2 Office of Publication C$o ntact Person 225.00 More on state tax status of single-mer Kim Morbey JTAX 192, Sep99 31 St. James Ave., Boston, Suffoik, MA 02116-4112 Tel: (617) 292-8295 More on the IRS positior valuati 8. Complete Mailing Address of Headquarters or General Business Office ITAX 190 Sep99 More on the visible “bright line” and aggr Same as above valid tax planning, 91 JTAX 128, Aug99 9P.u bFluilslh eNra mes and Compiete Mailing Address of Publisher, Editor ging Editor No casualty loss from being O.]. Simpson's Brentw neighbor,9 1 JTAX 63, July99 Warren, Gorham & Lamont, division of RIA Group, 31 St. James Ave. ,B oston MA 02116-4112 Not all assignee interests generate disco Editor 59, July99 TRA ’86 Blue Book: “precedential value Joseph Graf 30 Fifth Ave. New York, NY 10011 spect”?, 91 JTAX 318, Nov99 Managing Editor )3-year-old tax case continues, 91 JTAX John Ensminger 90 Fifth Ave. New York, NY 10011 Iwo more courts reject Redlark—Interest 10. Owner deductible,9 1 JTAX 255, Oct99 Full Name Complete Mailing Address Update on IRS position on valuation diss small stocks,9 1 JTAX 379, Dec99 Walter J. Blum remembered,9 1 JTAX 38 Thomson Information Services Inc., 22 Pittsburgh St., Boston, MA 02210 11. Known Bondholders, Mortgagees, and Other Security Holders Owning or Holding 1 Percent or Whmaotn ?,d9o1 MaJdToAXn na1,91 yoSeupn9g9 9 NBA hopefu MFuolrle Noafm Teo tal Amount of Bonds, MorigCaogmepsl,e toer OMtahielri nSge cuArdidtrieess s AUTHOR INDEX Bruce L. Ashton Thomson Holdings Inc. 1 Station Place, Stamford, CT 06902 Sheldon I. Banoff 12. For Completion by Non-profit Organizations: W/A Joseph E. Bender Joseph Caliann Glenn R. Carringt Carol Conjura Jasper L. Cumming Richard O. Davis Andrew M. Eisenberg David M. Flynr Paul K. Gibt Robin L. Greenhous« Robert D. Grossmar RichardW . Harri Bobbe Hirsh [13 Publication Tite ]14 lesue Date forC irculaDattia oBenl ow Charles E. Hodges II PhilipN . Jones [1E8x tent and NatoufC irrculeati on — Bob G. Kilpatrick | Michael J. Kliegrr [a Total Number oCfo pies (Net PressR un) Gregory B. Kuhn q|b Pada and/o r Requesyted Cierculati on Dennis R. Lassila |__(1) Sales through Desiers and Carriers | oo Alan S. Lederman | Phoebe Leigh-Suelflow 2) Peis orR eqetnets Sutbeertpsten e 4 Richard M. Lipton jCccT. o Tt al 2P;a id andlor Requested Ciroulaton C. Ellen MacNeil David P. Madden p|d_oFr.ee FDrrees Dtierp ibOnteun ttboyyt ns M a il_ _ James L. Malone II! |e_ Free OrstriOubtsuidet tohen M ad Edward M. Manigault Bruce E. Mantell |t_ Total Free Distr(isubm ouf1t 5di aondn 15 e) | Alson R. Martin |g TotaDli stribution (sumof 1 5ca nd 151) Jeannette A. Martin Lloyd H. Mayer John McGown, Jr Richard McManu Scott D. Michel jt_Total (oun of 159, 15? 1)1 en5d? 4(2)_| Louis H. Moran \| Percent Paid and/or Requested Cc: dation _ Steven K. Rainey 116 This Statement of Ownership vil bep rinted int he October 1999 C. Frederick Reish | _i ssoufet h is = ae _ Se |17 Signature and Tite of Editor, Publisher, Business Manager, or Owner Oats Clayton S. Reynold Z Amy Sargent - O< e E£ S“ A — | o 9/22/95 = Paul J. Schneider [|c ortty nata llf ormation furylshed int hesf ormw trued d complete | Understand that anyone who \umanes tare or mesieading W. Eugene Seagi ||i nn tcorrutdaitnigo nf ionnes t hains cfo nrpm ros r who otm)rt asn dm/aotre cniavli lo srani cntftoornmsa t(oinn chruedqiunegs tmeudl tioplne t hdea mfaogremss maanyd bcievi slu pbeyneacltt ietso) cammnal sanctons Jay A. Soled PS Form 3528. Sept 1995 Facswnde Peter B. Tiernan David Saul Vogel