Current Law Journal Content
Washington & Lee Law School
  Current Law Journal Content
                  an index to legal periodicals
 


  Journal of Taxation
  Volume 110, Number 1, January 2009
                  other issues
 

  • NEWSLINE
  • Late-breaking developments
        p.3                                                                                          +cite    

  • ESTATES, TRUSTS, & GIFTS
  • Charitable lead trusts: The time is right
        MARY C. HESTER
        p.4                                                                                          +cite        

  • REAL ESTATE
  • The "state of the art" in like-kind exchanges, 2009
        RICHARD M. LIPTON
        p.27                                                                                        +cite        

  • LETTER RULINGS
  • Transaction to separate businesses and free up capital was tax free
        p.58                                                                                        +cite    
  • Oil and gas PTP's income from Treasury locks and interest rate swaps was qualifying income
        p.59                                                                                        +cite    
  • RIC's taxable income for purposes of limits on charitable deduction includes reduction for dividends paid
        p.60                                                                                        +cite    

  • SHOP TALK
  • Preparer penalty changed again, this time mostly for the better
        p.62                                                                                        +cite    
  • More on allocating state tax credits to partners without reference to Section 704(b)
        p.63                                                                                        +cite