ABATax Pubs: The Tax Lawyer, Fall 2002

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Section of Taxation Publications

		VOL. 56 NO. 1 FALL 2002 Back to TTL Home Page

CONTENTS	Section Members Only
IN MEMORIAM: Scott P. Crampton Don V. Harris, Jr.
ARTICLES
Timing and Base Differences Under Section 904(d) Benjamin J. Cohen and Jay Geiger	Full Article
A Plea for the Repeal of Section 107: No More Tax-free Mansions for Dubious "Ministers of the Gospel" Kamron Keele	Full Article
Accounting Methods—Which Retroactive "Corrections" Require Service Consent? Felix B. Laughlin and Kathleen C. Dale	Full Article
Does Regulation Section 1.704-2 Permit Special Allocations of Nonrecourse Deductions Attributable to Exculpatory Liabilities? Bethany Atkins Rice	Full Article
LECTURE 2001 Erwin N. Griswold Lecture Before the American College of Tax Counels: Erwin Griswold's Tax Law—and Ours Michael J. Graetz	Full Article
SURVEY & COMMENTS
Survey of State Tax Treatment of Section 1031 Exchanges ABA Tax Section Committee on Sales, Exchanges and Basis	Full Article
Comments in Response to Notice 2000-29	Full Article
Comments on Advance Notice of Proposed Rulemaking Under Section 263(a) Related to Capitalization Issues Regarding Expenditures Incurred in Acquiring, Creating, or Enhancing Intangible Assets	Full Article
NOTES
Which Price is Right? Valuing Real Estate Purchased in Bulk with Nonrecourse Promissory Notes: Epic Associates v. Commissioner Brett Dockwell Kravitz	Full Article
Debating the “Plain Meaning” of Section 355’s Active Business Requirement: McLaulin v. Commissioner Laurelle C. Lo	Full Article
The Friendly Skies: Per Diem Allowances to Airline Employees Deemed Compensation in UAL Corporation v. Commissioner Scott M. Singer	Full Article
Treating Lottery Payments as an Annuity for Estate Tax Purposes: Estate of Gribauskas v. Commissioner Petra R. Smeltzer	Full Article
Allowing Sales Between Related Parties in Closely Held Corporations to Evidence Fair Market Value: A Departure From the Norm in: Morrissey v. Commissioner Emily A. Whelan	Full Article
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Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

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