Index to Volume 14 Author Index ALTAMURA, ANTHONY, AND DREYFUS, JAMES K.., Small Busi- ness Job Protection Act of 1996, Impact on Investors ALTAMURA, ANTHONY; MORENO, MARGARITA M.; AND DREYFUS, JAMES K., Proposals Would Allow Checking the Box, but Tax Shorts Against the Box BELL, MICHAEL A., AND McCORMICK, HUGH T.., Recent Develop- ments Create Concern for Split-Dollar Life Insurance BRADAC, MARC R., AND SWITZER, JR.,RALPH V., The Tax Issues of Investing in a Vacation Home BUSH, JOHN N., AND HASPEL, AHRON H.., Deciphering the Taxation of Credit Derivatives CALVIN, JAMES N., Avoiding Exceptions to Tax Deferral on In-Kind Security Transactions With Investor Partners. ..............0444. CARLISLE, LINDA E., AND KAPLAN, JASON W.., Tax Court Finds a Related-Party Rule in Section 265 (a) (2) CARLISLE, LINDA E., AND LANNING, GEOFFREY B., Taxation of Certain Cross-Border Derivatives Transactions CRUMBLEY, D. LARRY, AND DANOS, JOSEPH R.., Federal Circuit Holds Depletion Gross Income Can Exceed Actual Gross Income . . . DANOS, JOSEPH R., AND CRUMBLEY, D. LARRY, Federal Circuit Holds Depletion Gross Income Can Exceed Actual Gross Income . . . DELMORE, DAVID B., Fund-of-Funds: Evolution and Tax Implications DREYFUS, JAMES K.; ALTAMURA, ANTHONY; AND MORENO, MARGARITA M., Proposals Would Allow Checking the Box, but Tax Shorts Against the Box DREYFUS, JAMES K., AND ALTAMURA, ANTHONY, Small Busi- ness Job Protection Act of 1996, Impact on Investors EBELING, KATHLEEN; PETRUZZI, CHRISTOPHER R.; AND FOOTE, PAUL S., Profit-Motivated Tax Straddles With Equity Options ELSTON, FRANK A., AND PETRUZZI, CHRISTOPHER R.., A Mathe- matical Analysis of Charitable Remainder Trusts 83 84 JOURNAL OF TAXATION OF INVESTMENTS FICHTENBAUM, MARK, The Forms of Equity Investments Produce Disparate Tax Effects FOOTE, PAUL S.; PETRUZZI, CHRISTOPHER R.; AND EBELING, KATHLEEN, Profit-Motivated Tax Straddles With Equity Options . GLASSMAN, ROBERT I.; HOROWITZ, HARRIS M.; AND McDON- ALD, LISA C., Being a ‘‘Tax Smart’’ Fund Investor GRACE, MICHAEL J., Recent Cases and Rulings Clarify Activity Deter- mination and Other Issues HASPEL, AHRON H., AND BUSH, JOHN N., Deciphering the Taxation of Credit Derivatives HENRY, R. MICHAEL, Regulations Provide Framework for Tax Treat- ment of Contingent Debt and Integrated Debt Instruments HINEMAN, THOMAS G., Applying the Uniform Capitalization Rules to Oil and Gas Properties HOROWITZ, HARRIS M.; GLASSMAN, ROBERT I.; AND McDON- ALD, LISA C., Being a ‘‘Tax Smart’’ Fund Investor HORWOOD, RICHARD M., Preserving Asset Value in Special Family Situations KAPLAN, JASON W., AND CARLISLE, LINDA E., Tax Court Finds a Related-Party Rule in Section 265 (a) (2) KESS, KENNETH M., Investment Partnerships Receive Guidance From Final Regs on Distribution of Marketable Securities KESS, KENNETH M., Issuance of Final Regulations Under Section 351 Will Not Resurrect Exchange Funds KOWALCZYK ,TAMARA K., AND ZIMMERMAN, JOHN C., Non- taxable Exchanges of Insurance Contracts and Annuities Under Section 1035 KRAUTHAMER, NINA, Tax Court Overturns Revenue Ruling 80-362 and Reaffirms Aiken Industries in SDI/Netherlands KRAUTHAMER, NINA, This Time Around, the Eighth Circuit Comes Down With a Reversal of Brown 61 LANNING, GEOFFREY B., AND CARLISLE, LINDA E., Taxation of Certain Cross-Border Derivatives Transactions 289 LARKINS,ERNEST R., Owners of S Corporations Can Secure FSC Benefits Using IRAs INDEX TO VOLUME 14 LEUNG, CECILIA, AND RAZAEE, ZABIHOLLAH, I/nteractions Be- tween Financial and Tax Rules on Market Value Accounting MACINTOSH, ANDREA R., AND RUBIN, BLAKE D., Creative Tax Planning for the Disposition of Over-Leveraged Real Estate McCORMICK, HUGH T., AND BELL, MICHAEL A.., Recent Develop- ments Create Concern for Split-Dollar Life Insurance McDONALD, LISA C.; HOROWITZ, HARRIS M.; AND GLASSMAN, ROBERT I., Being a ‘‘Tax Smart’’ Fund Investor MORAN, JOHN A., AND SHORT, ANDREW, /FSC Offers U.S. Multi- nationals Opportunity for Tax-Wise International Expansion MORENO, MARGARITA M.; ALTAMURA, ANTHONY; AND DREYFUS, JAMES K.., Proposals Would Allow Checking the Box, but Tax Shorts Against the Box OLIVER, JOSEPH R, SBA ’96 Invites S Corporation Sales of Subdivided Real Estate PETRUZZI, CHRISTOPHER R., AND ELSTON, FRANK A., A Mathe- matical Analysis of Charitable Remainder Trusts PETRUZZI, CHRISTOPHER R.; FOOTE, PAUL S.; AND EBELING, KATHLEEN, Profit-Motivated Tax Straddles With Equity Options . RAZAEE, ZABIHOLLAH, AND LEUNG, CECILIA, I/nteractions Be- tween Financial and Tax Rules on Market Value Accounting RUBIN, BLAKE D., AND MACINTOSH, ANDREA R., Creative Tax Planning for the Disposition of Over-Leveraged Real Estate SHORT, ANDREW, AND MORAN, JOHN A.., JFSC Offers U.S. Multi- nationals Opportunity for Tax-Wise International Expansion STONE, SUSAN M., Deferring the Ultimate Makeover: Estee Lauder’s IPO Makes Capital Hill Look Twice at Short Sales Against the Box Tactic SWITZER, JR..,RALPH V., AND BRADAC, MARC R., The Tax Issues of Investing in a Vacation Home TOOLSON, RICHARD B., Investor Interest in Tax-Deferred Variable Annuities Is Increasing as They Sometimes Make Economic Sense . . WILLENS, ROBERT, Final Regulations Soften the Rules on Conversion Transactions WILLIAMSON, JAMES E., Municipal Bond and Other Interest Rates Could Be Seriously Affected by Potential Tax Law Changes 86 JOURNAL OF TAXATION OF INVESTMENTS WILLIAMSON, JAMES E., AND WITTENBURG, G. E., Give That IRA to Charity WITTENBURG, G. E., AND WILLIAMSON, JAMES E., Give That IRA to Charity ZIMMERMAN, JOHN C., AND KOWALCZYK ,TAMARA K., Non- taxable Exchanges of Insurance Contracts and Annuities Under Section 1035 Subject Index Accounting Issues Deciphering the Taxation of Credit Derivatives, John N. Bush and Ahron H. Haspel Interactions Between Financial and Tax Rules on Market Value Accounting, Cecilia Leung and Zabihollah Razaee Annuities Investor Interest in Tax-Deferred Variable Annuities Is Increasing as They Sometimes Make Economic Sense, Richard B. Toolson ... Commodities and Financial Futures Tax Court Finds a Related-Party Rule in Section 265(a)(2), Linda E. Carlisle and Jason W. Kaplan Taxation of Certain Cross-Border Derivatives Transactions, Linda E. Carlisle and Geoffrey B. Lanning Profit-Motivated Tax Straddles With Equity Options, Christopher R.. Petruzzi, Paul S. Foote, and Kathleen Ebeling Corporate Finance Vehicles Final Regulations Soften the Rules on Conversion Transactions, Robert Willens Debt Instruments Regulations Provide Framework for Tax Treatment of Contingent Debt and Integrated Debt Instruments, R. Michael Henry Derivative Investments Deciphering the Taxation of Credit Derivatives, John N. Bush and Ahron H. Haspel Entity Classification Proposals Would Allow Checking the Box, but Tax Shorts Against the Box, Anthony Altamura, James K. Dreyfus, and Margarita M. Moreno INDEX TO VOLUME 14 Estate Planning and the Family Preserving Asset Value in Special Family Situations, Richard M. Interest Rates Municipal Bond and Other Interest Rates Could Be Seriously Af- fected by Potential Tax Law Changes, James E. Williamson International Matters IFSC Offers U.S. Multinationals Opportunity for Tax-Wise Interna- tional Expansion, John A. Moran and Andrew Short Tax Court Overturns Revenue Ruling 80-362 and Reaffirms Aiken Industries in SDI/Netherlands, Nina Krauthamer This Time Around, the Eighth Circuit Comes Down With a Reversal of Brown, Nina Krauthamer Investment Companies Investment Partnerships Receive Guidance From Final Regs on Distribution of Marketable Securities, Kenneth M. Kess Issuance of Final Regulations Under Section 351 Will Not Resurrect Exchange Funds, Kenneth M. Kess Investment Vehicles A Mathematical Analysis of Charitable Remainder Trusts, Christo- pher R. Petruzzi and Frank A. Elston Being a ‘‘Tax Smart’’ Fund Investor, Harris M. Horowitz, Robert I. Glassman, and Lisa C. McDonald Fund-of-Funds: Evolution and Tax Implications, David B. Delmore Life Insurance Products Nontaxable Exchanges of Insurance Contracts and Annuities Under Section 1035, John C. Zimmerman and Tamara K. Kowalczyk Recent Developments Create Concern for Split-Dollar Life Insur- ance, Hugh T. McCormick and Michael A. Bell Like-Kind Exchanges Avoiding Exceptions to Tax Deferral on In-Kind Security Transac- tions With Investor Partners, James N. Calvin Oil and Gas Investments Applying the Uniform Capitalization Rules to Oil and Gas Properties, Thomas G. Hineman Federal Circuit Holds Depletion Gross Income Can Exceed Actual Gross Income, Joseph R. Danos and D. Larry Crumbley Passive Activities Recent Cases and Rulings Clarify Activity Determination and Other Issues, Michael J. Grace 88 JOURNAL OF TAXATION OF INVESTMENTS Real Estate Investments Creative Tax Planning for the Disposition of Over-Leveraged Real Estate, Blake D. Rubin and Andrea R. Macintosh S Corporations Owners of S Corporations Can Secure FSC Benefits Using IRAs, Ernest R. Larkins SBA ’96 Invites S Corporation Sales of Subdivided Real Estate, Joseph R. Oliver Securities Investments Deferring the Ultimate Makeover: Estee Lauder’s IPO Makes Capital Hill Look Twice at Short Sales Against the Box Tactic, Susan M. The Forms of Equity Investments Produce Disparate Tax Effects, Mark Fichtenbaum Small Business Job Protection Act of 1996 Impact on Investors, Anthony Altamura and James K. Dreyfus Tax-Exempts A Mathematical Analysis of Charitable Remainder Trusts, Christo- pher R. Petruzzi and Frank A. Elston Give That IRA to Charity, G.E. Whittenburg and James E. Wil- liamson Vacation Home Investment The Tax Issues of Investing in a Vacation Home, Ralph V. Switzer, Jr. and Marc R. Bradac Washington View Give That IRA to Charity, G. E. Whittenburg and James E. Wil- liamson Municipal Bond and Other Interest Rates Could Be Seriously Af- fected by Potential Tax Law Changes, James E. Williamson Proposals Would Allow Checking the Box, but Tax Shorts Against the Box, Anthony Altamura, James K. Dreyfus, and Margarita M. Moreno