Index to Volume 14 Author Index AUGUST, JERALD DAVID, S Corporations: New Law Liberalizes S Corporation Provisions CUFF, TERENCE FLOYD, The Anti-Abuse Rule and the Basis Rules of the Final Section 737 Regulations DANCE, GLENN E. & HUBBARD, QUINN D., Accounting Issues: Life Begins at 708: Determining the Basis of Partnership Assets Following a Technical Termination DANCE, GLENN E. & JACKEL, MONTE A., Prop. Regs. on Intangibles Show Caution Is Needed in Acquiring Partnership Interests ELLIOTT, WILLIAM D., Tax Liens and Levies Involving Partners: Will a Partnership's Assets Be Attached? .............4.44.. GORDANIER, DEAN C., JR., ACM Partnership: Contingent Install- ment Sale Lacked Economic Substance GOUWAR, JAMES A. & COATES, JENNIFER, Final Section 731 (c) Regulations on Distributions of Marketable Securities Favor Tax- payers GRACE, MICHAEL J., Interaction of the Final Regs. on Partnership Technical Terminations With TRA "97 LIPTON, RICHARD M. & THOMAS, JOHN T., /mpact of Final Check-the-Box Regulations Awaits Further IRS Guidance and States’ Input LOSEY, F. RICHARD, Recent Cases and Rulings ; LOWY, JAMES M., MAHONEY, PETER C., & SCHACHAT, ROBERT D., Washington Tax Watch: Joint Committee on Taxation Issues Proposals on Subchapter K . MELONE, MATTHEW A.., Distributive Shares and the Varying Interests Rule: Planning Ideas and Open Issues SCHACHAT, ROBERT D. & CRNKOVICH, ROBERT J., Washing- ton Tax Watch: Proposed Regulations Address Income Exclusion for Certain Real Property Business Indebtedness SMILEY, STAFFORD, International Developments: TRA ’97 Repeals Excise Tax Under Section 1491, Enacts Broad Set of New Rules for Foreign Partnerships Treasury, IRS Target International Issues 367 368 JOURNAL OF PARTNERSHIP TAXATION SPIRTOS, JOHN B., Advising Pension Plans and Other Tax-Exempt Entities on Investments in Partnerships .............0.00005: 207 STILLMAN, COURTNEY N., Selection of a Tax Matters Partner by the Partnership, the IRS, and the Courts ...........6.0.0005: 141 SWARTZ, LINDA Z. & THOMAS, JOHN T., Determining a ‘Signifi- cant Modification’ Under the Final Cottage Savings Regulations 3 WRIGHT, JANET B., Liquidating the Partnership: An Analysis of the IN NE 655k 5 6x BEAR a Se De eR Seas a 229 ZIMMERMAN, JOHN C. & KOWALCZYK, TAMARA K., Pro- posed Regulations Define ‘Limited Partner’ for Self-Employment PN 5S as SE PE TE ES 306 Title Index Accounting Issues, Glenn E. Dance & Quinn D. Hubbard: Life Begins at 708: Determining the Basis of Partnership Assets Following a Technical Termination ...................000- 79 ACM Partnership: Contingent Installment Sale Transaction Lacked Economic Substance, Dean C. Gordanier, Jr. ...........044.. 189 Advising Pension Plans and Other Tax-Exempt Entities on Investments ee Pemreeeas, FOB, BWIOE go eeee cst eceueeas 207 The Anti-Abuse Rule and the Basis Rules of the Final Section 737 Mesuistions, Terence Floyd CMe... .. ow 5 cee cence eeccess 28 Determining a ‘Significant Modification’ Under the Final Cottage Savings Regulations, Linda Z. Swartz & John T. Thomas ...... 3 Distributive Shares and the Varying Interests Rule: Planning Ideas and ee eee reer ree rer eee ee 339 Final Section 731(c) Regulations on Distributions of Marketable Securi- ties Favor Taxpayers, James A. Gouwar & Jennifer Coates... .. 119 Impact of Final Check-the-Box Regulations Awaits Further IRS Guid- ance and States’ Input, Richard M. Lipton & John T. Thomas... 91 Interaction of the Final Regs. on Partnership Technical Terminations a ee een ere e errr 275 International Developments, Stafford Smiley: TRA °97 Repeals Excise Tax Under Section 1491, Enacts Broad Set of New Rules for Foreign Partnerships .................. 359 Treasury, IRS Target International Issues................... 169 Liquidating the Partnership: An Analysis of the Issues and Opportuni- CE ID 3 x wey DUNES ely SSA ae OEE EVO Saws 229 Proposed Regulations Define ‘Limited Partner’for Self-Employment Tax Purposes, John C. Zimmerman & Tamara K. Kowalczyk ... 306 Prop. Regs. on Intangibles Show Caution Is Needed in Acquiring Partnership Interests, Glenn E. Dance & Monte A. Jackel Recent Cases and Rulings, F. Richard Losey ...............+.. 65, 260 INDEX TO VOLUME 14 369 S Corporations, Jerald David August: New Law Liberalizes S Corporation Provisions .............. Selection of a Tax Matters Partner by the Partnership, the IRS, and the Cy CI I ovis bc ci ei nvceccedeweesen 141 Tax Liens and Levies Involving Partners: Will a renee s Assets Be Attached?, William D. Elliott... . 2... 0... ccccdeccecce 320 Washington Tax Watch, James M. Lowy, Peter C. Mahoney & Robert D. Schachat: Joint Committee on Taxation Issues Proposals on Subchapter K . 250 Washington Tax Watch, Robert D. Schachat & Robert J. Crnkovich: Proposed Regulations Address Income Exclusion for Certain Real Property Business Indebtedness