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= Tax Adviser Direct

Editorial Contact Information
This section edited by Joseph J. Tapajna, CPA, J.D., Partner, Arthur Andersen LLP, Chicago, IL, Steven R. Corrick, CPA, J.D., Partner, Arthur Andersen LLP, Washington, D.C., and William W. Ciesar, CPA, J.D., LL.M., Manager, Arthur Andersen LLP, Chicago, IL

If you would like additional information about these articles, contact Mr. Ciesar at (312) 931-2940.

Unless otherwise indicated, contributors are members of or associated with Arthur Andersen LLP.

Accounting Methods & Periods
	Cooperative advertising deductions
	HAR method
Corporations & Shareholders
	Employment tax opportunities in mergers and reorganizations
Credits Against Tax
	Research tax credit qualifications
Employee Benefits & Pensions
	Federal and state withholding
Estates, Trusts & Gifts
	Postfiling administrative expenses
Foreign Income & Taxpayers
	Expatriation ruling practice
	Interest paid to foreign subsidiary of foreign leasing company involved in commercial lending
	New grouping rules for FSC calculations and foreign-source income
	Offshore financing arrangements
	Transfer of stock and securities to foreign corporations
Partners & Partnerships
	Partners joint venture
	Partnership formed by corporation with foreign commercial bank
	Use of FLPs by married taxpayers
Procedure & Administration
	Information reporting for gifts from foreign persons
	IRS summons of tax software and source code
	New procedures for worker classification disputes
	Penalties for failure to withhold employment taxes

©1999 AICPA