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The Practical Tax Lawyer - November 2002

In the Fall 2002 Issue: trust fund taxes and responsible person liability in bankruptcy; synthetic leases and their tax consequences; new determination letter procedures for pension plans; contributions of retirement plan assets to split-interest charitable arrangements;obtaining IRS private letter rulings; and how the new federal sentencing guidelines can affect clients accused of tax crimes.

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Article:

What Every Tax Practitioner Needs To Know About Trust Fund Taxes and Responsible Person Liability in Bankruptcy (11 pp)
By Joseph DiGiuseppe

Synthetic Lease Off-Balance Sheet Financing Before and After (?) Enron (6 pp)
By Iris June Brown

The New Determination Letter Procedures (10 pp)
By Pamela D. Perdue

Testamentary Contributions of Retirement Plan Assets to Split-Interest Charitable Arrangements: A Primer (14 pp)
By Lisa Bianculli

What You Should Know About Obtaining IRS Private Letter Rulings (6 pp)
By Robert S. Schwartz

A More Dangerous Game—New Federal Sentencing Guidelines and Tax Crimes (8 pp)
By Theodore M. David

Taxing Decisions: Honey, I Waived the Kids' Dependency Deduction (1 pp)
By Mark T. Carroll

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