This index covers material in THE JOURNAL OF TAXATION, Volume 8 Indexes are published twice annually, in June and December. ACCOUNTING My plan didn’t work” was not reas deduction Accounting method changes: New Procedures for auto isibadn chgeck s, 87 JTAX 26 87 JTAX ymnsent, final UNICAP Regs., 87 JTAX 131 INTERNATIONAL RPORATIONS, & LLCs The domestic source rule for foreign aff tor la expense controversies— Hostile takeovers es— How far will firm retainers, 87 JTAX 67, Aug97 ITAX 236, Oct97 an accounting method now easier but barri ectronic services: Suggesting main for taxpayers under examination, by Caro tinction, by a, 87 JTAX 5, Jul97 wd H. Goldberg, and Eller t derivatives: Tax treatment of total return swaps Aug97 waps, and credit-linked notes, by David Z impacoft t he U.5.-manufactured d Steven | Kopp 87 JTAX 82 Aug97 tax savings, by R.L. DeLap and P} urb use of specified liability NOLs, 87 JTAX 38, Jul97 International taxation after 199 tion deadline extended, 87 JTAX 4 simplification at a minor cost 87 JTAX 365, Dec97 New reporting rules for depart 7 opiniin oStanle y, by Ric i M. Lipton property after IRS guidance and TAX 176, Sep97 Lederamnda Bnobb e Hirsh, 87 Year 2000 conversion expenses get standard software Working with the new Section 367 ru cost treatment, 87 JTAX 323, Dec97 and TRA "97, by Vikram A. Gosain, 8 COMPENSATION & BENEFITS LETTER RULINGS Back to basics— When is compensation reasonable?,8 7 ITAX 4 Application of partnership rule n 338,87 [TAX 375, Dec9 IRA planning after the Taxpayer Relief Act of 1997 Assumed vacation pay liability « More choices than ever, by Stanley D. Baum, 87 JTAX 204, Oct9 87 JTAX 56, Jul97 Blocked royalties repatriated as ¢ and dying with the complex rules of incentive Nov97 stock options, by Carol Cantrell, 87 JTAX 76, Aug97 COD income of CFC generally Self-correction of plan defects under the Service’s new 87 JTAX 376, Dec97 administrative policy, by C. Frederick Reish and Bruce Cross-purchase life policies did not r L. Ashton, 87 JTAX 182, Sep97 for value, 87 JTAX 250, Oct97 Software Goliath vs. “independent contractors” —David Distribution to holding company wins again, mostly,8 7 JTAX 132 Sep97 its PHC income, 87 JTAX 59, Jul97 CORPORATIONS, SHAREHOLDERS Expenditures related to personal Achieving capital contribution treatment for location lowed except to extent treated as con inducements, by John C. Taylor, 87 JTAX 112, Aug97 ployee, 87 JTAX 58, Jul97 TRA °97 closes loopholes for tax deferral and conver Failure to file S electiocna n be re sions of gains into dividend income, by Robert Wil quest, 87 JTAX 121, Aug97 lens, 87 JTAX 197, Oct97 Follow the path to capital gains rRA '97 curtails tax-free spinoffs and use of preferred closely held stock, 87 JTAX 251, Oct9 tax-free acquisitions, by Willys H. Schneider Health benefit “having the effect of dney E. Unger, 87 JTAX 334, Dec97 cluded, 87 JTAX 317, Nov97 ESTATES, TRUSTS, & GIFTS Inventory properly valued at bona fide Estate planning after the Taxpayer Relief Act of 1997, by cost of disposition, 87 JTAX 189, Sep9 jonathan G. Blattmachr and Howard M. Zaritsky, 87 IRS makes clear which tax indemnity p } TAX 133, Sep97 able, 87 JTAX 249, Oct97 IRS seeks practitioner input in handling Hubert’s ad LIFO recapture on partnership interest ministration expense issue, 87 JTAX 350, Dec97 to-S conversion, 87 JTAX 189, Sep9 Options in selecting a marital deduction formula: A Loss reserve deduction disallowed t new twist to an old topic, by Richard D. Gould, 87 tion 404, 87 JTAX 247, Oct97 [TAX 98, Aug97 Medical clinic permitted to use ection fails due to potential for bargain sale of counting, 87 JTAX 189, Sep97 stock, 87 JTAX 101, Aug97 Multiple gifts of stock are separate for | ffer from “pren The significance of “control” in planning for a married ount purposes,8 7 JTAX 121, Aug97 couple's closely held stock, by Peter B. Tiernan, 87 No gain or loss realized on division of JTAX 218, Oct97 87 JTAX 316, Nov97 Tax Court's “induced” disclaimer standard rejected by Severance payments made after Fifth Circuit, 87 JTAX 259, Nov97 capitalized, 87 JTAX 120, Aug97 TRA 97 and the generation-skipping transfer tax, by Substantially nonvested restricted st ’am H. Schneider and Lloyd Leva Plaine, 87 JTAX 341 owned by holders for consolidated retur partr Dec9 87 JTAX 57, Jul97 Substitution of obligor does not result EXEMPT or loss, 87 JTAX 56, Jul97 Final physician recruitment Ruling provides welcome Taxable event not determined under S« guidelines, by Douglas M. Mancino, 87 JTAX 50, Jul97 ranstfer not for services, 87 JTAX 374 [RA '97 brings charities a little relief ...a nd maybe a lot Unproductive property not eligible for Q of grief,b y Robert A. Wexler and Lisa R Appleberry, 87 deduction, 87 JTAX 120, Aug97 ITAX 360, Dec97 Use of notes disqualifies GRAT under S¢ : FR&A NUEGLIDGEN CE JTAX 248, Oct97 sep97 Better late than never? Not when there’s a criminal fail Value of gift reduced by donee-pai tt 1eSs expenses for enter ure to file liability, 87 JTAX 196, Oct97 316, Nov97 87 |TAX 63, Jul9 Forfeit house and car for violating anti-structuring Video games qualify for favorable “recor *K On attorney rules? Not without a trial, 87 JTAX 195, Oct97 JTAX 247, Oct97 CUMULATIVE INDEX Taxpayers, courts can use TAMs against IRS as “non AUTHOR INDEX Joseph W. Langer precedent,”8 7 JTAX 256, Oct97 Lisa R. Appleberry Alan S. Lederman They don’t make Rulings like this one anymore!, 87 Bruce L. Ashton Howard J. Levine JTAX 127, Aug97 SheldonI . Banoff Richard M. Lipton What's a John Mellencamp concert in your backyard Stanley D. Baum Douglas M. Mancino worth to you?, 87 JTAX 126, Aug97 Jonathan G. Blattmachr Susan L. Megaard Will big accounting firms’ growth blow their tax deduc David R. Brennan David Z. Nirenberg tions?, 87 JTAX 378, Dec97 Ellen Seiler Brody Payson R. Peabody Will IRS arrogance make Congress as unhappy as the Carol Cantrell John S. Pennell courts?, 87 JTAX 254, Oct97 Carol Conjura Lloyd Leva Plaine A Winn-win situation: Subchapter S basis increase for Terence Floyd Cuff John Polich COD income,8 7 JTAX 377, Dec97 R.L. DeLap Philip F.P ostlewaite SPECIAL INDUSTRIES Steven D. Erdahl C. Frederick Reish Self-employment tax issues affecting farmers and Peter A. Glicklich Pam H. Schneider ranchers,b y Neil E.H arl, 87 JTAX 45, Jul97 SVainkfroarmd HA.. GGoosladibne rg Willis H. Schneider SPECIAL REPORT Richard D. Gould Amy L. Silverstein Quality, features of return preparation software contin Brian R. Greenstein John C. Taylor ue to improve, by Joseph W. Langer, 87 JTAX 269, Adam M. Handler Peter B. Tiernan Nov97 Neil E. Harl Sydney E. Unger STA&T LEOCA L Michael Hirschfeld Robert A. Wexler The rewards and frustrations of constitutional chal Bobbe Hirsh Robert Willens lenges to state taxes,b y Amy L. Silverstein, 87 JTAX Philip Karter Howard M. Zaritsky 102, Aug97 Steven L. Kopp Philip M. Zukowski 13. Publication Title 14. Issue Date for Circulation Data Below of O i and Ci (Required by 39 U.S.C. 3685) Journal of Taxation August 1997 15. Extent and Nature of Circulation Average No. Copies Each Issue Actual No. Copies of Single Issue — During Preceding 12 Months Published Nearest to Filing Date ja. Total Number of Copies (Net press run) 12000 12000 b. Paid and/or Requested Circulation (1)Sales through Dealers and Carriers (2)Paid or Requested Mail Subscriptions Suffolk , MA 02116-4112 or ic. Total Paid and/or Requested Circulation id. Free Distribution by Mail ¢. Free Distribution Outside the Mail f. Total Free Distribution (sum of 15d and 1Se) g- Total Lustribution (sum of i5c and 15f) h. Copies Not Distributed (1)Office Use, Leftovers, Spoiled (2)Returns from News Agents Total (sum of 15g, 1Sh(1) and 15h(2) 12000 12000 Percent Paid and/or Requested Circulation 100% 100% 16. This Statement of Ownership will be printed in the November 1997 issue of this publication 17. Signature and Title of Editor, Publisher, Business Manager, or Owner Date Aan XA dle, >f y) Davrgee’ poled +7 [)-certify that all ifformation furnished % this form is true thd complete understand that anyone who furnishes false or misleading) }information on this form or who omits material or information requested on the form may be subject to criminal sanctions (including fines and imprisonment) and/or civil sanctions (including multiple damages and civil penalties) PS Form 3526, Sept 1995 Facsimile