The Tax Executive 1997: Vol 49 Index

9 Pages·1997·2 MB·English

1997 The Tax Execut
1997 THE TAX EXECUTIV! ARTICLES BY SUBJECT
Accounting Toward an IRS for the Twenty-First Century
SUMMERS, LAWRENCE
INDOPCO and the Tax Treatment of Reorganization Costs March - April 1997, p. 127
SILVERMAN, MARK J.,
and ANDREW J. WEINSTEIN Treasury's Global Interest Netting Study Recommends
January - February 1997, p. 31 Unnecessary Limitations That Would Perpetuate Inequities
for Taxpayers
New Procedure Simplifies Voluntary Accounting Method EVERIDGE, KATHY L
Changes, But Limits Opportunities for Taxpayers under May - June 1997, p. 215
Examination
MORGAN, DANIEL T., and CRISTY M. BAYLES Uniform Sales Tax Exemption Certificate
July - August 1997, p. 298 MULTISTATE TAX COMMISSION
November - December 1997, p. 504
Administrative Procedures
Audits & Appeals
Auditing Electronic Data
FEDERATION OF TAX ADMINISTRATORS Auditing Electronic Data
STEERING COMMITTEE TASK FORCE ON EDI FEDERATION OF TAX ADMINISTRATORS
AUDIT AND LEGAL ISSUES FOR TAX STEERING COMMITTEE TASK FORCE ON EDI
ADMINISTRATION AUDIT AND LEGAL ISSUES FOR TAX
March - April 1997, p. 146 ADMINISTRATION
March - April 1997, p. 146
Commissioner’s Valedictory
RICHARDSON, MARGARET M. Involving the Taxpayer in the Audit Planning Process
March - April 1997, p. 130 CINCINNATI AND CLEVELAND CHAPTERS OF
THE TAX EXECUTIVES INSTITUTE and THE OHIO
Involving the Taxpayer in the Audit Planning Process DISTRICT OF THE INTERNAL REVENUE
CINCINNATI AND CLEVELAND CHAPTERS OF SERVICE
THE TAX EXECUTIVES INSTITUTE and THE OHIO January - February 1997, p. 23
DISTRICT OF THE INTERNAL REVENUE
SERVICE Managing an IRS Audit: Practical Insights and
January - February 1997, p. 23 Techniques
HERSKOVITZ, DONALD L., DAVID G. BLATTNER,
Managing an IRS Audit: Practical Insights and and JAMES A. DOUGHERTY
Techniques September - October 1997, p. 376
HERSKOVITZ, DONALD L., DAVID G. BLATTNER,
and JAMES A. DOUGHERTY New Procedure Simplifies Voluntary Accounting Method
September - October 1997, p. 376 Changes, But Limits Opportunities for Taxpayers under
Examination
New Procedure Simplifies Voluntary Accounting Method MORGAN, DANIEL T., and CRISTY M. BAYLES
Changes, But Limits Opportunities for Taxpayers under July - August 1997, p. 298
Examination
MORGAN, DANIEL T., and CRISTY M. BAYLES Procurement Cards and Tax Compliance: Bridging the Gap
July - August 1997, p. 298 FEDERATION OF TAX ADMINISTRATORS
STEERING COMMITTEE TASK FORCE ON EDI
Procurement Cards and Tax Compliance: Bridging the Gap AUDIT AND LEGAL ISSUES FOR TAX
FEDERATION OF TAX ADMINISTRATORS ADMINISTRATION
STEERING COMMITTEE TASK FORCE ON EDI July - August 1997, p. 309
AUDIT AND LEGAL ISSUES FOR TAX
ADMINISTRATION A Systematic Approach to Tax Controversy Management
July - August 1997, p. 309 MILLER, CRAIG D.
May - June 1997, p. 231
1997 The Tax Execut
1997 THE TAX EXECUTIV! ARTICLES BY SUBJECT
Accounting Toward an IRS for the Twenty-First Century
SUMMERS, LAWRENCE
INDOPCO and the Tax Treatment of Reorganization Costs March - April 1997, p. 127
SILVERMAN, MARK J.,
and ANDREW J. WEINSTEIN Treasury's Global Interest Netting Study Recommends
January - February 1997, p. 31 Unnecessary Limitations That Would Perpetuate Inequities
for Taxpayers
New Procedure Simplifies Voluntary Accounting Method EVERIDGE, KATHY L
Changes, But Limits Opportunities for Taxpayers under May - June 1997, p. 215
Examination
MORGAN, DANIEL T., and CRISTY M. BAYLES Uniform Sales Tax Exemption Certificate
July - August 1997, p. 298 MULTISTATE TAX COMMISSION
November - December 1997, p. 504
Administrative Procedures
Audits & Appeals
Auditing Electronic Data
FEDERATION OF TAX ADMINISTRATORS Auditing Electronic Data
STEERING COMMITTEE TASK FORCE ON EDI FEDERATION OF TAX ADMINISTRATORS
AUDIT AND LEGAL ISSUES FOR TAX STEERING COMMITTEE TASK FORCE ON EDI
ADMINISTRATION AUDIT AND LEGAL ISSUES FOR TAX
March - April 1997, p. 146 ADMINISTRATION
March - April 1997, p. 146
Commissioner’s Valedictory
RICHARDSON, MARGARET M. Involving the Taxpayer in the Audit Planning Process
March - April 1997, p. 130 CINCINNATI AND CLEVELAND CHAPTERS OF
THE TAX EXECUTIVES INSTITUTE and THE OHIO
Involving the Taxpayer in the Audit Planning Process DISTRICT OF THE INTERNAL REVENUE
CINCINNATI AND CLEVELAND CHAPTERS OF SERVICE
THE TAX EXECUTIVES INSTITUTE and THE OHIO January - February 1997, p. 23
DISTRICT OF THE INTERNAL REVENUE
SERVICE Managing an IRS Audit: Practical Insights and
January - February 1997, p. 23 Techniques
HERSKOVITZ, DONALD L., DAVID G. BLATTNER,
Managing an IRS Audit: Practical Insights and and JAMES A. DOUGHERTY
Techniques September - October 1997, p. 376
HERSKOVITZ, DONALD L., DAVID G. BLATTNER,
and JAMES A. DOUGHERTY New Procedure Simplifies Voluntary Accounting Method
September - October 1997, p. 376 Changes, But Limits Opportunities for Taxpayers under
Examination
New Procedure Simplifies Voluntary Accounting Method MORGAN, DANIEL T., and CRISTY M. BAYLES
Changes, But Limits Opportunities for Taxpayers under July - August 1997, p. 298
Examination
MORGAN, DANIEL T., and CRISTY M. BAYLES Procurement Cards and Tax Compliance: Bridging the Gap
July - August 1997, p. 298 FEDERATION OF TAX ADMINISTRATORS
STEERING COMMITTEE TASK FORCE ON EDI
Procurement Cards and Tax Compliance: Bridging the Gap AUDIT AND LEGAL ISSUES FOR TAX
FEDERATION OF TAX ADMINISTRATORS ADMINISTRATION
STEERING COMMITTEE TASK FORCE ON EDI July - August 1997, p. 309
AUDIT AND LEGAL ISSUES FOR TAX
ADMINISTRATION A Systematic Approach to Tax Controversy Management
July - August 1997, p. 309 MILLER, CRAIG D.
May - June 1997, p. 231
1997 The Tax Executive Index of Articles
Capitalization Managing Workforce Diversity
WHEELER, ROGER D.
INDOPCO and the Tax Treatment of Reorganization Costs November - December 1997, p. 493
SILVERMAN, MARK J.,
and ANDREW J. WEINSTEIN Telecommuting in the Tax Department
January - February 1997, p. 31 GREEN, DAVID L.
September - October 1997, p. 387
Corporate Tax
Employee Benefits
INDOPCO and the Tax Treatment of Reorganization Costs
SILVERMAN, MARK J., Incentive Stock Options Revisited
and ANDREW J. WEINSTEIN KAHEN, DAVID E., and CHERYL F. FISHER
January - February 1997, p. 31 November - December 1997, p. 487
The New Anti-Morris Trust and Intragroup Spin Interest
Provisions
SILVERMAN, MARK J., ANDREW J. WEINSTEIN, Treasury’s Global Interest Netting Study Recommends
and LISA M. ZARLENGA Unnecessary Limitations That Would Perpetuate Inequit
November - December 1997, p. 455 for Taxpayers.
EVERIDGE, KATHY L.
Advanced Technology May - June 1997, p. 215
Auditing Electronic Data International
FEDERATION OF TAX ADMINISTRATORS
STEERING COMMITTEE TASK FORCE ON EDI Cyberspace Transactions Present Interesting Internation
AUDIT AND LEGAL ISSUES FOR TAX State and Local Tax Issues
ADMINISTRATION LEVEY, MARC M., THOMAS A. O’DONNELL,
March - April 1997, p. 146 and J. PAT POWERS
November - December 1997, p. 476
Cyberspace Transactions Present Interesting International,
State and Local Tax Issues Legislation
LEVEY, MARC M., THOMAS A. O’DONNELL,
and J. PAT POWERS Incentive Stock Options Revisited
November - December 1997, p. 476 KAHEN, DAVID E., and CHERYL F. FISHER
November - December 1997, p 487
Internet Tools for Tax Professionals: How to Get Connected
and Enjoy Immediate Benefits The New Anti-Morris Trust and Intragroup Spin
COTTRELL, DAVID M., and RONALD G. WORSHAM Provisions
March - April 1997, p. 134 SILVERMAN, MARK J., ANDREW J. WEINSTEIN
and LISA M. ZARLENGA
Procurement Cards and Tax Compliance: Bridging the Gap November - December 1997, p. 455
FEDERATION OF TAX ADMINISTRATORS
STEERING COMMITTEE TASK FORCE ON EDI Toward an IRS for the Twenty-First Century
AUDIT AND LEGAL ISSUES FOR TAX SUMMERS, LAWRENCE
ADMINISTRATION March - April 1997, p. 127
July - August 1997, p. 309
Treasury’s Global Interest Netting Study Recommends
Telecommuting in the Tax Department Unnecessary Limitations That Would Perpetuate Inequit
GREEN, DAVID L. for Taxpayers.
September - October 1997, p. 387 EVERIDGE, KATHY L.
May - June 1997, p. 215
Corporate Tax Management
Litigation
Book Review: 21* Century Tax Department: One Man’s
Vision by Bryant Blewett Justice in New Mexico — The Conoco and Intel Cases
SMITH, RICHARD W. SCHWARTZ, CURTIS W., and PAUL H. FRANKEL
March - April 1997, p. 120 January - February 1997, p. 43
Internet Tools for Tax Professionals: How to Get Connected A Systematic Approach to Tax Controversy Management
and Enjoy Immediate Benefits MILLER, CRAIG D.
COTTRELL, DAVID M., and RONALD G. WORSHAM May - June 1997, p. 231
March - April 1997, p. 134
R-DECEMBER 1997
1997 The Tax yf Articles
Mergers & Acquisitions n New Mexico The Conoco and Intel Cases
SCHWARTZ, CURTIS W., and PAUL H. FRANKEL
The New Anti-Morris Trust and Intragroup Spin January - February 1997, p. 43
Provisions
SILVERMAN, MARK J., ANDREW J. WEINSTEIN, nt Cards and Tax Compliance: Bridging the Gap
and LISA M. ZARLENGA FEDERATION OF TAX ADMINISTRATORS
November - December 1997, p. 455 STEERING COMMITTEE TASK FORCE ON EDI
AUDIT AND LEGAL ISSUES FOR TAX
Related Parties ADMINISTRATION
July - August 1997, p. 309
INDOPCO and the Tax Treatment of Reorganization Costs
SILVERMAN, MARK J., al and Policy Aspects of Crossing the Presence
and ANDREW J. WEINSTEIN s Threshold: How Much of What Activities May and
January - February 1997, p. 31 tld Cause Taxability?
ROSEN, ARTHUR R
The New Anti-Morris Trust and Intragroup Spin May - June 1997, p. 221
Provisions
SILVERMAN, MARK J., ANDREW J. WEINSTEIN n Sales Tax Exemption Certificate Issued
and LISA M. ZARLENGA MULTISTATE TAX COMMISSION
November - December 1997, p. 455 November - December 1997, p. 504
State & Local ‘ax Reform & Restructuring
Auditing Electronic Data k Review: The Decline (and Fall?) of the Income Tax by
FEDERATION OF TAX ADMINISTRATORS J. Graetz
STEERING COMMITTEE TASK FORCE ON EDI GOLDBERG, FRET.,D J R.
AUDIT AND LEGAL ISSUES FOR TAX May - June 1997, p. 208
ADMINISTRATION
March - April 1997, p. 146 issioner’s Vale dictory
RICHARDSON, MARGARET M.
Cyberspace Transactions Present Interesting International, March - April 1997, p. 130
State and Local Tax Issues
LEVEY, MARC M., THOMAS A. O’DONNELL, d an IRS for the Twenty-First Century
and J. PAT POWERS SUMMERS, LAWRENCE
November - December 1997, p. 476 March - April 1997, p. 127
It’s Non- (Of Your) Business: An Open Letter
WULF, DAVID E.
September - October 1997, p. 374
1997 The Tax Executive Index of Articles
1997 THE TAX EXECUTIVE ARTICLES BY TITLE
Auditing Electronic Data Managing Workforce Diversity
FEDERATION OF TAX ADMINISTRATORS STEERING WHEELER, ROGER D.
COMMITTEE TASK FORCE ON EDI AUDIT AND November - December 1997, p. 493
LEGAL ISSUES FOR TAX ADMINISTRATION
March - April 1997, p. 146 The New Anti-Morris Trust and Intragroup Spin
Provisions
Commissioner’s Valedictory SILVERMAN, MARK J., ANDREW J. WEINSTEIN
RICHARDSON, MARGARET M. and LISA M. ZARLENGA
March - April 1997, p. 130 November - December 1997, p. 455
Book Review: The Decline (and Fall?) of the Income Tax by New Procedure Simplifies Voluntary Accounting Method
Michael J. Graetz Changes, But Limits Opportunities for Taxpayers under
GOLDBERG, FRED T., JR. Examination
May - June 1997, p. 208 MORGAN, DANIEL T., and CRISTY M. BAYLES
July - August 1997, p. 298
Incentive Stock Options Revisited
KAHEN, DAVID E., and CHERYL F. FISHER Procurement Cards and Tax Compliance: Bridging the G
November - December 1997, p. 487 FEDERATION OF TAX ADMINISTRATORS STEERIN(
COMMITTEE TASK FORCE ON EDI AUDIT AND
INDOPCO and the Tax Treatment of Reorganization Costs LEGAL ISSUES FOR TAX ADMINISTRATION
SILVERMAN, MARK J., and ANDREW J. July - August 1997, p. 309
WEINSTEIN
January - February 1997, p. 31 A Systematic Approach to Tax Controversy Management
MILLER, CRAIG D.
Cyberspace Transactions Present Interesting International, May - June 1997, p. 231
State and Local Tax Issues
LEVEY, MARC M., THOMAS A. O’DONNELL, and J. Technical and Policy Aspects of Crossing the Presence
PAT POWERS Nexus Threshold: How Much of What Activities May an:
November - December 1997, p. 476 Should Cause Taxability?
ROSEN, ARTHUR R.
Internet Tools for Tax Professionals: How to Get Connected May - June 1997, p. 221
and Enjoy Immediate Benefits
COTTRELL, DAVID M., and RONALD G. WORSHAM Telecommuting in the Tax Department
March - April 1997, p. 134 GREEN, DAVID L.
September - October 1997, p. 387
Involving the Taxpayer in the Audit Planning Process
CINCINNATI AND CLEVELAND CHAPTERS OF Toward an IRS for the Twenty-First Century
TAX EXECUTIVES INSTITUTE and THE OHIO SUMMERS, LAWRENCE
DISTRICT OF THE INTERNAL REVENUE March - April 1997, p. 127
SERVICE
January - February 1997, p. 23 Treasury's Global Interest Netting Study Recommends
Unnecessary Limitations That Would Perpetuate Inequiti
It’s Non- (Of Your) Business: An Open Letter for Taxpayers
WULF, DAVID E. EVERIDGE, KATHY L.
September - October 1997, p. 374 May - June 1997, p. 215
Justice in New Mexico — The Conoco and Intel Cases Book Review: 21** Century Tax Department: One Man’s
SCHWARTZ, CURTIS W., and PAUL H. FRANKEL Vision by Bryant Blewett
January - February 1997, p. 43 SMITH, RICHARD W.
March - April 1997, p. 120
Managing an IRS Audit: Practical Insights and
Techniques Uniform Sales Tax Exemption Certificate
HERSKOVITZ, DONALD L. (moderator), MULTISTATE TAX COMMISSION
DAVID G. BLATTNER, and JAMES A. DOUGHERTY November - December 1997, p. 504
September - October 1997, p. 376
BAYLES, CRISTY M.: New Procedure Simplifies Voluntary GOLDBERG, FRED T., JR.: Book Review: The Decline
Accounting Method Changes, But Limits Opportunities for nd F the Income Tax by Michael J. Graetz
Taxpayers under Examination (with Daniel T. Morgan) \ June 1997, p. 208
July - August 1997, p. 298
DAVID L.: Telecommuting in the Tax Department
BLATTNER, DAVID G.: Managing an IRS Audit: Practical September - October 1997, p. 387
Insights and Techniques (with Donald L. Herskovitz
(moderator) and James A. Dougherty) HERSKOVITZ, DONALD L.(moderator): Managing an
September - October 1997, p. 376 IRS A Practical Insights and Techniques (with David
G. Blattner and James A. Dougherty)
CINCINNATI AND CLEVELAND CHAPTERS OF THE September - October 1997, p. 376
TAX EXECUTIVES INSTITUTE: Involving the Taxpayer
in the Audit Planning Process (with the Ohio District of KAHEN, DAVID E.: Incentive Stock Options Revisited
the Internal Revenue Service) th Cheryl F. Fisher)
January - February 1997, p. 23 November - December 1997, p. 487
COTTRELL, DAVID M.: Internet Tools for Tax LEVEY, MARC M.: Cyberspace Transactions Present
Professionals: How to Get Connected and Enjoy Immediat Inter g International, State and Local Tax Issues
Benefits (with Ronald G. Worsham vith Thomas A. O’Donnell and J. Pat Powers)
March - April 1997, p. 134 November - December 1997, p. 476
DOUGHERTY, JAMES A.: Managing an IRS Audit: MILLER, CRAIG D.: A Systematic Approach to Tax
Practical Insights and Techniques (with Donald L. Controversy Management
Herskovitz (moderator) and David G. Blattner) May - June 1997, p. 231
September - October 1997, p. 376
MORGAN, DANIEL T:: New Procedure Simplifies
EVERIDGE, KATHY L.: Treasury’s Global Interest Netting Volunta Accounting Method Changes, But Limits
Study Recommends Unnecessary Limitations That Would Opportunities for Taxpayers under Examination (with
erpetuate Inequities for Taxpayers Cristy ry]
May - June 1997, p. 215 July - August 1997, p. 298
FEDERATION OF TAX ADMINISTRATORS STEERING MULTISTATE TAX COMMISSION: Uniform Exemption
COMMITTEE TASK FORCE ON EDI AUDIT and LEGAL Certi
ISSUES FOR TAX ADMINISTRATION: Auditing November - December 1997, p. 504
Electronic Data
March - April 1997, p. 146 O’DONNELL, THOMAS A.: Cyberspace Transactions
Present Interesting International, State and Local Tax
FEDERATION OF TAX ADMINISTRATORS STEERING Issues (with Marc M. Levey and J. Pat Powers)
COMMITTEE TASK FORCE ON EDI AUDIT AND November - December 1997, p. 476
LEGAL ISSUES FOR TAX ADMINISTRATION:
Procurement Cards and Tax Compliance: Bridging the Gap OHIO DISTRICT OF THE INTERNAL REVENUE
July - August 1997, p. 309 SERVICE: Involving the Taxpayer in the Audit Planning
Process (with Cincinnati and Cleveland Chapters of Tax
FISHER, CHERYL F-: Incentive Stock Options Revisited Executives Institute
(with David E. Kahen) January - February 1997, p. 23
November - December 1997, p. 487
POWERS, J. PAT: Cyberspace Transactions Present
FRANKEL, PAUL H.: Justice in New Mexico — The Interesting International, State and Local Tax Issues
Conoco and Intel Cases (with Curtis W. Schwartz) with Marc M. Levey and Thomas A. O’Donnell)
January - February 1997, p. 43 November - December 1997, p. 476
ecutive Index of Articles
RICHARDSON, MARGARET M Commissioner's WEINSTEIN, ANDREW J.: INDOPCO and the Tax
Valedictory Treatment of Reorganization Costs (with Mark J.
March - April 1997, p. 130 Silverman)
January - February 1997, p. 31
ROSEN, ARTHUR R.: Technical and Policy Aspects of
Crossing the Presence Nexus Threshold: How Much of WEINSTEIN, ANDREW J.:The New Anti-Morris Trust
What Activities May and Should Cause Taxability? and Intragroup Spin Provisions (with Mark J. Silverman
May - June 1997, p. 221 and Lisa M. Zarlenga)
November - December 1997, p. 455
SCHWARTZ, CURTIS W.:: Justice in New Mexico — The
Conoco and Intel Cases (with Paul H. Frankel) WHEELER, ROGER D.: Managing Workforce Diversit)
January - February 1997, p. 43 November - December 1997, p. 493
SILVERMAN, MARK J.: INDOPCO and the Tax Treatment WORSHAM, RONALD G:: Internet Tools for Tax
of Reorganization Costs (with Andrew J. Weinstein) Professionals: How to Get Connected and Enjoy Immedi
January - February 1997, p. 31 Benefits (with David M. Cottrell)
March - April 1997, p. 134
SILVERMAN, MARK J.: The New Anti-Morris Trust and
Intragroup Spin Provisions (with Andrew J. Weinstein and WULF, DAVID E-.: It’s Non- (Of Your) Business: An Open
Lisa M. Zarlenga) Letter
November - December 1997, p. 455 September - October 1997, p. 374
SMITH, RICHARD W.: Book Review: 21* Century Tax ZARLENGA, LISA M.: The New Anti-Morris Trust and
Department: One Man’s Vision by Bryant Blewett Intragroup Spin Provisions (with Mark J. Silverman and
March - April 1997, p. 120 Andrew J. Weinstein)
November - December 1997, p. 455
SUMMERS, LAWRENCE: Toward an IRS for the Twenty-
First Century
March - April 1997, p. 127
AL SUBMISSIONS
Liaison Meetings Internal Revenue Service (Southeast Region)
Minutes of 1996 Meeting — January - February 1997
Canadian Department of Finance: Excise Tax Issues p. 61
Agenda for 1997 Meeting — November - December
1997, p. 529 Joint Committee on Taxation
Minutes of 1996 Meeting — March - April 1997, p. 1
Canadian Department of Finance: Income Tax Issues
Agenda for 1996 Meeting — January - February 1997, Quebec - Ministry of Revenue
p. 71 Minutes of 1997 Meeting — March - April 1997, p. 18%
Minutes of 1996 Meeting — May - June 1997, p. 249
Agenda for 1997 Meeting — November - December Revenue Canada: Commodity Tax Issues
1997, p. 520 Minutes of 1996 Meeting — September - October
1997, p. 415
Internal Revenue Service (Mid-States Region) Agenda for 1997 Meeting — November - December
Minutes of 1997 Meeting — March - April 1997, p. 182 1997, p. 539
Internal Revenue Service (National Office) Revenue Canada: Income Tax Issues
Minutes of 1996 Meeting — January - February 1997, Agenda for 1996 Meeting — January - February 1997
p. 53 p. 79
Minutes of 1996 Meeting — May - June 1997, p. 259
Internal Revenue Service (New Jersey District) Agenda for 1997 Meeting — November - December
Minutes of 1997 Meeting — November - December 1997, p. 534
1997, p. 514
1997 The Tax Exe: y
{
U.S. Department of the Treasury Section 368 Regulations: Remote Continuity-of-Interest
Minutes of 1996 Meeting — January - February 1997, Doctrine
p. 48 May - June 1997, p. 244
Canadian Tax Section 671 Regulations: Application of Grantor Trust
Rules to Nonexempt Employee Trusts
Foreign Affiliate Rules March -A pril 1997, p. 171
March - April 1997, p. 174
Taxpayer Relief Act of 1997
Harmonized Sales Tax Legislation Proposed Legislation — September - October 1997,
January - February 1997, p. 86 p. 405
Guidance Priorities — September - October 1997,
Restructuring Proposals p. 410
September - October 1997, p. 402
Tax Simplification and Reform
Treatment of Class 13 Assets March - April 1997, p. 153
November - December 1997, p. 518
International Tax
Federal Tax
Clinton Administration Budget Proposals
Capitalization Issues: Additional Guidance Needed May - June 1997, p. 234
March - April 1997, p. 160
Sections 167 and 197: Amortization of Intangibles
Clinton Administration Budget Proposals November - December 1997, p. 510
May - June 1997, p. 234
Section 671 Regulations: Application of Grantor Trust
Coordinated Examination Program Rules to Nonexempt Employee Trusts
Evaluation of Program and IRS Field Personnel — March -A pril 1997, p. 171
July - August 1997, p. 337
Significant Problems Encountered by Corporate Section 861 Regulations: Allocation and Apportionment of
Taxpayers — May - June 1997, p. 240 Charitable Contributions
March - April 1997, p. 166
Interest Netting
January - February 1997, p. 67 Ta xpayer Relie j Act of 1997
May - June 1997, p. 248 Proposed Legislation — September - October 1997,
p. 405
IRS Commissioner, Appointment of Guidance Priorities — September - October 1997,
November - December 1997, p. 516 p. 410
Notice 97-7: Draft Revenue Procedure on Obtaining Private Tax Simplification and Reform
Rulings on Environmental Remediation Issues March - April 1997, p. 153
July - August 1997, p. 323
State and Local Tax
Restructuring the Internal Revenue Service
National Commission on Restructuring the Internal Florida: Newsweek v. Department of Revenue of the State of
Revenue Service — July - August 1997, p. 321 Florida, Lawrence H. Fuchs, and Robert F. Milligan
Proposed Legislation — September - October 1997, (amicus brief)
p. 397 November - December 1997, p. 496
Burden of Proof — November - December 1997, p. 508
Maryland: Procurement Regulations on Use ofA ffiliates
Section 41 Regulations: Internal-Use Software November - December 1997, p. 502
July - August 1997, p. 328
Model Recordkeeping and Retention Regulation
Sections 167 and 197: Amortization of Intangibles January - February 1997, p. 68
November - December 1997, p. 510
Virginia: Deadline for Filing Information Returns
September - October 1997, p. 414
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