SE CUMULATIVE INDEX igainst electronic refund CUMULATIVE INDEX vrpec itic intent” threshold for This index covers material in THE JOURNAL OF TAXATION, Volume 81, July by Kathryn Keneally R] 1994-December 1994. Indexes are published twice annually, in June and December sure for avoiding penalty, 81 Accounting Time for setting performance goals extended a Changing accounting methods to comply with final JTAX 204, Oct94 UNICAP Regs., 81 JTAX 67, Aug94 ivoided through the use of a Collateralized bond fixes deduction for contested Corporations, Shareholders mar J. Burke, 81 JTAX 4, Jul94 liability, 81 JTAX 322, Nov94 Complex new matching and acceleration rules app RS 1 characterize multi-party Court lets musicians fiddle with depreciation intercompany transactions, by Kevin M. Henr Dec94 deductions, 81 JTAX 195, Oct94 and Richard F. Yates, 81 JTAX 80, Aug94 transfer pricing Regs. still Deductions for fees associated with corporate Consolidated return final Regulations amend Xation by Henry J. Birnkrant takeovers, 81 JTAX 212, Oct94 basis rules, 81 JTAX 384, Dec94 81 JTAX 332, Dec94 Despite COD insolvency exception, taxpayer has gain Final Regs. on NOL allocations after owr ost for property imported from discharge of partnership debt, 81 JTAX 3, Jul94 change, 81 JTAX 143, Sep94 Pc nny Mavridis, 81 JTAX Final Regulations define R&E expenses and deduction Liquidation-reincorporation and fictional test, 81 JTAX 386, Dec94 related corporation asset transfers, by Bri I used for pre-Regs. transfer Final Regulations provide relief for noninventory Gibney, 81 JTAX 144, Sep94 94 Minority owner of sub entitled to see cons« s may benefit from electing hedges, 81 JTAX 130, Sep94 Final tax-exempt bond arbitrage restrictions revised, 81 return, 81 JTAX 149, Sep94 tions by Lawrence A. Pollack JTAX 121, Aug94 Parent can include bankrupt sub’s COD in ' IRaMSca croycu lnatrSiiunfeig e sB umtceOhtI,h Do da rnudcl hePsa entgfeeosrr, J .va Cbroyin anSbotlrees v,e nra 8t1e D . JdTeCbAotXn l oan2n0,d, ReoEfd& ePec,om na8sb1tl reuJ cTtpAirXve ef er3r8d5ei,dv iDdseetconc9dk4s , Probpy. RRoebgse.r t reWdiulcl er l4.ep cetN roivonu9ft4 l aotfi ocnoasrt y shacruirngr,e ncy81 IRJSu l94d efines “influencing legislation” for lobbying SiJnTglAeX-e nt2i1t4y, Occontc9e4p ts also apply to intercompany AuooOn4s =::44tions to avoid FTC IReSx peenassees dfiislianlgl orwualne cef or ruSlee,c ti8o1n JT1A24X4 l3o, sJsuesl,9 4 81 JTAX oabnldi gRaitcihoanrsd unF.d eYra tePrso,p .8 1 ReJgTs.A,X by1 38K,e viSne p9M4. Henn xl in Regs. upheld, 81 JTAX LMoeiP3ab8em7csbp,auyo rrisiDiencenshgc g 9 a4nne erdxiw ps keJ nacsmreeoes md puclgEt.iu iaioCdnnoac nnenc oienr ,bo ufor8ffd1sfe eenrtJsstT, iA ngXc lb ayrp 2io0fsP6ii,a ctmaiOetoclintaos9n 4s ,tJo TStheJCrenoTa vnAtige6Xrtrg,hoie enssmse5 ed,9in ,ft toi,rJao unnld d9 bi4yov ft e hRseBot b&icenEorg:ut r tesWqK,iue iletlpbyeyi n nsg,sR toab8kpe1ear sct eJ TiAnwH .iX ta h Wh8e«8tl, h el erA (t t FE. BinrCsc.or ooomwfken ei, rnm,c er8eGt1a rhsJrooe.J, du T pAf8 Xl1e bxoyip bJ3i3iT0lnH,iA tieXyno, Drn ey c2 96bo8u4nt J avoid tax straddle rules, by James N. Calvin, 81 Estates, Trusts, & Gifts JTAX 162, Sep94 Circuits now split on limiting transferees Nature of underlying deficiency is key to classifying liability, 81 JTAX 368, Dec94 interest, 81 JTAX 386, Dec94 Defective grantor trusts can be effective edu current expense not No deduction for premium paid to corporate raiders for funding vehicles after RRA “93, by Gary C. Rar 260, Oct94 repurchase of stock, 81 JTAX 267, Nov94 and Susan L. Megaard, 81 JTAX 150, Sep94 yst in transfer to partnership NOL carryback waiver applied to both AMT and Estate freeze Regs. explain adjustment regular tax, 81 JTAX 121, Aug94 double tax, 81 JTAX 55, Jul94 ver LIFO recapture tax, 81 Passive activity final Regulations tighten disposition Express gift clause not needed under broad pe Parsuslei,v e 81 loJssT AaXu dit3 86,g uiDdeec 9b4r oadens scope of self-rented Faamttiolryn ey,g if8t1s JcTouAlXd 2r6e6l,a teN ovb9ac4k to prior year, ( Sep9t4o m computer programs not property rule, 81 JTAX 2, Jul94 agrees, 81 JTAX 368, Dec94 rming arts for PSC tests 81 Proposed Regulations define “club” for deduction IRS will challenge charitable remainder unitrust disallowance rules, 81 JTAX 194, Oct94 bail out capital gains, 81 JTAX 131, Sep94 ire not subject to 80% limit Some environmental cleanup costs are deductible, IRS IRS will continue to impose 2% floor for tr says, 81 JTAX 121, Aug94 investment advisor fees, 81 JTAX 267, Nov94 —_ stock is permissible, 81 Sports tickets not substantiated, but stock was Ownership of contaminated property rais« identified, 81 JTAX 213, Oct94 planning concerns, by Patricia G.C opeland, 81 JT has gain in Arnes-type Timing of deductions for client costs incurred by law 50, Jul94 Oct94 UNfiIrmCsA, P 81 fiJnTalA XR eg1s9.5 , oOn ctd9i4s tribution and related costs, Po8w1 erJ TAtoX mo3r2t4g, agNeo v9a4ss et caused its inclusion ir 9n9to4 parent was a single A 81 JTAX 322, Nov94 Retroactive change for stock sales to ESOP ndard for testing transfers, 81 CAodmdpiteinosnaatli one mp&l oByeneeef itsp lan guidance—$150,000 Ta8x1 JCoTuArXt t1a1k9e,s Aeuxgp9a4ns ive view of transfere« rtible debentures revoked, 81 81 JTAX 120, Aug94 Guciodmepleinnsesa tiiosns ueldi mifto,r SeLmOpBlso,y ee8 1 pJlTanA Xe xa6m6,i naAtuigo9n4s , 81 Trust gifts within three years of death not ta tock purchase or issuance, 81 HoJwT AXt o 2d8e2l,a yN ovdi9s4t ributions from inherited IRAs, 81 Usdiencge debnuty'-ss elels tataeg,r e8e1m eJnTtsA X to 32e4s,t abNloivs9h 4 the valu r selling extended warranty JTAX 124, Aug94 closely held business, by Linda M. Johnson and B levelopment corp are royalty IRS settlement programs are helping qualified plans R. Greenstein, 81 JTAX 362, Dec94 Sep94 avoid disqualification, by C. Frederick Reish, Bruce When are partial interests not valued und tatus OK despite operating L. Ashton, and David R. Levin, 81 JTAX 276, Nov94 tables?, 81 JTAX 158, Sep94 Nov94 How to ensure that a DRO qualifies under the detailed Exempt to interest rate swaps, 8! tax and ERISA requirements, by Dodi Walker Gross, Affinity card income was royalty, not UBI, 8! 81 JTAX 346, Dec94 316, Nov94 threat to GRIT qualification IRS seeks to limit benefits of corporate inversion Final college audit guidelines, proposed g transactions, 81 JTAX 266, Nov94 churches, 81 JTAX 315, Nov94 t accelerate estate taxes, 81 Minimum funding waivers and plan amendments, 81 HMO with exempt parent failed “integral part JTAX 205, Oct94 JTAX 318, Nov94 ut of Section 453 denied, 81 Plan determination letter request rules eased, 81 JTAX New substantiation and disclosure rules in 125, Aug94 burden on charities and donors, by Eugene G ved where target was not QSLOB final Regs. add more options while retaining and Marc J. Honigfeld, 81 JTAX 310, Nov94 N w94 basic structure of earlier rules, by Anne E. Moran and uded in NRA’s gross estate, 81 Susan G. Whitman, 81 JTAX 196, Oct94 Fraud & Negligence Tax Court reverses itself on failed plan distributions, IRS fails in first attempt to eliminate limitations p sway control affects stock 81 JTAX 124, Aug94 on Section 6672, 81 JTAX 194, Oct94 80, Des 04 THE JOURNAL OF TAXATION / Decemt 3 91 CUMULATIVE INDEX Tax paid in merger was not additional consideration, Lower interest rate on underpayment if refund 328, Nov94 81 JTAX 380, Dec94 received, 81 JTAX 375, Dec94 Update on actuarial audits: Is Rhoades, McKee the Technique approved for terminating plan with illiquid More courts agree that attorneys must report cash key?, 81 JTAX 388, Dec94 assets, 81 JTAX 320, Nov94 clients, 81 JTAX 108, Aug94 Will validity of 469 Regs. turn on revenue scoring?, 81 Transfers of limited partnership units no estate, gift New Procedure allows more flexibility in substitute JTAX 127, Aug94 tax, 81 JTAX 116, Aug94 form requirements, 81 JTAX 131, Sep94 Treatment of trust-owned second-to-die life insurance, Refund claim stays fresh longer in district court than in Special Report 81 JTAX 56, Jul94 Tax Court, 81 JTAX 330, Dec94 CD-ROM research products reviewed by practitioners Unclassified time was indirect labor subject to Responsible person's refund period limited to two 81 JTAX 28, Jul94 UNICAP, 81 JTAX 261, Oct94 years, 81 JTAX 108, Aug94 Designing tax library 2000: How will computers Wife's share reduced by taxes on deemed specific Revised offer in compromise program indicates change research tools and techniques?, by Alan E bequest,” 81 JTAX 380, Dec94 genuine change in IRS policy, by Paul M. Predmore, Weiner, 81 JTAX 39, Jul94 81 JTAX 102, Aug94 In-house software users choosing preparation programs Partnerships, S Corporations, & LLCs Service may assert time-barred interest as offset to face IRS inconsistencies, by Robert E. Nelson and Continuity of life safe harbor for partnership status, 81 refund, 81 JTAX 376, Dec94 Joseph W. Langer, 81 JTAX 286, Nov94 JTAX 137, Sep94 Six-year S/L applies to all items, not just omitted Practitioners review 28 software packages for Controversial partnership anti-abuse Prop. Regs. raise portion, 81 JTAX 109, Aug94 preparing 1040s, 81 JTAX 222, Oct94 many questions, by Richard M. Lipton, 81 JTAX 68, Standard of proof adjusted where IRS loses records, 81 Aug94 JTAX 109, Aug94 State and Local Insolvent partner taxed on partnership’s COD income State court findings as to fraudulent conveyance can In Barclays, U.S. Supreme Court finds for California despite Code provision, by Richard M. Lipton, 81 bind the Tax Court, 81 JTAX 331, Dec94 which was banking on it, by J. William McArthur JTAX 248, Oct94 Stricter substitute form requirements to take effect in Jr., and Kendall L. Houghton, 81 JTAX 176, Sep94 IRS challenges S corporation basis increase for COD 1996, 81 JTAX 3, Jul94 Supreme Court upholds California’s world-wide income, by Richard M. Lipton, 81 JTAX 340, Dec94 Tax Court could correct IRS’s error on Form 872-A, combined reporting system, 81 JTAX 66, Aug94 Late-filed return did not terminate tax year election, 81 81 JTAX 186, Sep94 JTAX 79, Aug 94 Tax Court warning on frivolous requests for litigation AUTHOR INDEX New ruling adds further encouragement for large firms costs, 81 JTAX 186, Sep94 Bruce L. Ashton to form LLCs, by Sheldon I. Banoff, 81 JTAX 12, Third-party refund suit allowed for wrongful Sheldon L. Banoff Jul94 collection, 81 JTAX 376, Dec94 Henry J. Birnkrant Partnership changes in RRA °93 increase likelihood of Two circuits now bar expanding transferee liability Richard D. Blau ordinary income, by Avi O. Liveson, 81 JTAX 76, limit by interest, 8) JTAX 131, Sep94 Colman J. Burke Aug94 USPS date on 90-day notice envelope was not a Mary Sue Butch Significant issues may remain for S corporation postmark, 81 JTAX 186, Sep94 James N. Calvin partners despite IRS’s newest Ruling, by Bruce N What's that noise? It's IRS, making copies, 81 JTAX Steven D. Conlon Lemons and Richard D. Blau, 81 JTAX 132, Sep94 67, Aug94 James E. Connor Taxability of guaranteed payment not partnership item Will equitable tolling of the statute of limitations gain Peter J. Connors 81 JTAX 18, Jul94 wider acceptance in tax cases?, by Ronald A. Stein, Patricia G. Copeland 81 JTAX 370, Dec94 James E. Croker, Jr Personal Brian B. Gibney Active investment management is not “trading,” 81 Real Estate Eugene Gorrin ITAX 360, Dec94 15-year amortization may hold opportunities for realty- Dodi Walker Gross Are post-remarriage payments alimony?, 81 JTAX related intangibles, by Christian M. McBurney and Kevin M. Hennessey 184, Sep94 George L. Middleton, Jr., 81 JTAX 94, Aug94 Marc J. Honigfeld Careful planning may establish excludability of Final Regulations on UBIT exception for realty Kendall L. Houghton damages awarded for age discrimination, by Loren C partnerships, 81 JTAX 100, Aug94 Kathryn Keneally Rosenzweig, 81 JTAX 254, Oct94 Loss on demolished building was deductible, says Tax Joseph W. Langer Deduction for daily travel to temporary job limited by Court, 81 JTAX 382, Dec94 Bruce N. Lemons IRS, 81 JTAX 184, Sep94 David R. Levin Elements required for qualifying as an innocent spouse Shop Talk Richard M. Lipton 68, 248, s3t5il4l, fDaer c9f4r om clear, by Silvija A. Strikis, 81 JTAX Ha1s0 40I?R, S 81e rrJeTdA X in 1t26h,e SAEu g9t4a x caiculations on Form Avi O. Liveson Employment tax burdens eased for taxpayers with IRS flunks its audit, says GAO, 81 JTAX 263, Oct94 Penny Mavridis household helpers, 81 JTAX 330, Dec94 IRS gives bad advice, then denies owing legal fees, 81 J. William McArthur, Jr How residence rollover rules apply to pre-divorce sale, JTAX 64, Jul94 Christian M. McBurney 81 JTAX 359, Dec94 Michael Jordan and RRA ‘93 headaches for donors, Susan L. Megaard Innocent spouse status cannot be disputed by “guilty” charities, 81 JTAX 190, Sep94 George L. Middleton, Jr spouse, 81 JTAX 331, Dec94 No Regs? Tax Court rejects taxpayer's double Anne E. Moran Is prejudgment interest part of an excludable personal discount, 81 JTAX 127, Aug94 Robert E. Nelson injury award?, 81 JTAX 195, Oct94 Recovery of administrative costs under Section 7430, Pamela J. Pecarich 81 JTAX 388, Dec94 Lawrence A. Pollack Procedure Searching for cents: IRS's smallest cases, take two, 81 Paul M. Predmore Bankruptcy stay rule applies to appeal from Tax Court, JTAX 191, Sep94 Gary C. Randall 81 JTAX 109, Aug94 Secret dining rebates: Food for thought, 81 JTAX 63, C. Frederick Reish Final version of Circular 230 issued, 81 JTAX 66, Jul94 Loren C. Rosenzweig Aug94 Should you send the Clintons a Form 10997, 81 JTAX Ronald A. Stein Guidance on paying remaining RRA ‘93 tax 263, Oct94 Silvija A. Strikis instaliments, 81 JTAX 375, Dec94 Sympathetic judge suggests taxpayer should flee Alan E. Weiner IRS coordinated issue paper on meal allowance, 81 country, 81 JTAX 327, Nov94 Robert H. Wellen JTAX 108, Aug94 Taxpayer cannot recover 100% penalty from Susan G. Whitman Joint bankruptcy petition created two taxable estates, accountant, 81 JTAX 327, Nov94 Robert Willens 81 JTAX 376, Dec94 There's hope for simplification after all!, 81 JTAX Richard F. Yates THE JOURNAL OF TAXATION December 1994 — dy