Corporations & Shareholders
753 Changes in Corporate Organizations and Reorganizations Under TRA '97

Estates, Trusts & Gifts
754 Basis Step-up When Property Is Subject to a Power of Appointment

Expenses
756 Co-op Owners and Real Estate Taxes

Gains & Losses
748, 760 Capital Gains and Losses after TRA '97
756 Effects of Spin-offs and Dividends on Stock
758 New Exclusion Rules for Home Sales

Gross Income
760 IRAs and Divorce Settlements
761 Strategies for Models, Athletes and Entertainers

Interest Income & Expense
762 Interest Expense Deductions on COLI Loans After TRA '97

Legislation
748 Line Item Veto Act Challenges

Partners & Partnerships
765 TRA '97 Rules for Partnerships

Pensions
765 Choices for the Spouse of a Deceased IRA Owner
778 Current Developments in Employee Benefits (Part II), by Deborah Walker and Elizabeth Soscia

Practice & Procedures
772 When Will Reliance on a Tax Adviser Avoid an Accuracy-Related Penalty?, by Robert R. Oliva
789 IRS Electronic Filing Program Opinion Survey

Practice Management
795 Enrolled Agents and Management Consultants
796 Clients' Reasons for Not Engaging in Estate Planning (and CPAs' Counterarguments)

Procedure & Administration
748 IRS Director of Practice "Scenarios"
749 Check-the-Box Prop. Regs.
766 Changes in Income Tax Rates
767 New IRS Collection Rules
808 Partnership Items Converted Due to Settlement Agreement
808 Penalties for Bad Checks

S Corporations
768 Attacks on the Substance of S Stock Transfers
804 Avoiding Taxable Distributions When an S Corporation Does Not Have AE&P
811 Automatic Relief for Some Late S Elections

State & Local Taxes
797 The Questionable Constitutionality of the California DRD and Interest Offset Rules

Tax Technology
749 Internet Legal Research (chart)

814 Author Index
816 Subject Index
819 Reader Survey

Page numbers in red indicate items in the Tax Clinic Department. Tax Adviser Direct: Page numbers in bold identify articles in the home study CPE program.