Volume 57, No. 2 - Winter 2004

Articles

Wither FIRPTA?

Fred B. Brown

It is commonly understood that the tax law is composed of a complicated and interrelated set of statutory provisions. This raises the possibility that changes to one area of the law may necessitate revisions to other areas. While statutory change sometimes means that other provisions...

The Section 734(b) Basis Adjustment Needs Repair

Howard E. Abrams

The partnership tax provisions—Subchapter K of the Internal Revenue Code—work pretty well. Those provisions have a difficult job of providing a reasonable mechanism for taxing arrangements between parties that can be far from off-the-rack. ...

Tax Evidence II: A Primer on the Federal Rules of Evidence as Applied by the Tax Court

Joni Larson

The United States Tax Court applies the Federal Rules of Evidence during its proceedings. These rules establish the guidelines the judge will use to determine what testimony and documents will be admissible in evidence. ...

Fun and Games with Guaranteed Payments

Lewis R. Steinberg

Over the past thirty years, there have been a number of court cases, published rulings, private letter rulings, general counsel memoranda, and other legal authorities dealing with guaranteed payments. Nevertheless, there remains great uncertainty as to the treatment of guaranteed payment...

Sales Price Adjustments: The Continuing Conundrum

Michael Baillif

The identification and treatment of sales price adjustments are among the most wide-ranging, and under-analyzed subjects in the tax law. The consequences of such classification can be substantial and far-reaching. Generally speaking...

That Newtime Religion: Breaking Another False Idol—The COSS

Alvin D. Lurie

So it says in the Bible, but it ain't necessarily so. It is doubtful that the abusive tax shelters designed in recent years "hath been already," and no doubt never before have so many been gobbled up by so many taxpayers to avoid so many billions of tax dollars. ...

Notes

A Second Chance? Evaluating an Inter Vivos Transfer After a Failed QTIP Election: Wells Fargo Bank New Mexico v. United States

Jonathan Beardsley

In Wells Fargo Bank New Mexico v. United States, the United States Court of Appeals for the Tenth Circuit held that, for federal tax purposes, the determination of whether or not a gift has been made is an issue of federal law. The transfer in question was of an irrevocable life interest...

Can a State's Marital Deduction Savings Clause Reform a Defective Marital Deduction? Estate of Davis v. Commissioner

Edward C. Renenger

In Estate of Davis v. Commissioner, the Tax Court held that the decedent's estate was not entitled to an estate tax marital deduction in part because the trust established by the decedent did not contain a marital deduction gift as defined by sections 21520 and 21522 of the California Probate Code. ...

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Vol. 57, No. 2 - Winter 2004

The Tax Lawyer, Winter 2004

Articles

Wither FIRPTA?

The Section 734(b) Basis Adjustment Needs Repair

Tax Evidence II: A Primer on the Federal Rules of Evidence as Applied by the Tax Court

Fun and Games with Guaranteed Payments

Sales Price Adjustments: The Continuing Conundrum

That Newtime Religion: Breaking Another False Idol—The COSS

Notes

A Second Chance? Evaluating an Inter Vivos Transfer After a Failed QTIP Election: Wells Fargo Bank New Mexico v. United States

Can a State's Marital Deduction Savings Clause Reform a Defective Marital Deduction? Estate of Davis v. Commissioner

The Tax Lawyer

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Vol. 57, No. 2 - Winter 2004

The Tax Lawyer, Winter 2004

Articles

Wither FIRPTA?

The Section 734(b) Basis Adjustment Needs Repair

Tax Evidence II: A Primer on the Federal Rules of Evidence as Applied by the Tax Court

Fun and Games with Guaranteed Payments

Sales Price Adjustments: The Continuing Conundrum

That Newtime Religion: Breaking Another False Idol—The COSS

Notes

A Second Chance? Evaluating an Inter Vivos Transfer After a Failed QTIP Election: Wells Fargo Bank New Mexico v. United States

Can a State's Marital Deduction Savings Clause Reform a Defective Marital Deduction? Estate of Davis v. Commissioner

The Tax Lawyer

Subscribing

ABA Resources

The ABA

Connect