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The Practical Tax Lawyer - May 2005

In the Spring 2005 issue, articles on: Shall We Deal?; Tax Consequences Of The State Law Definition Of Trust Income–The §643 Regulations; Why Not Form A New Business As An LLC?; “Tax Shelter” Disclosure And List Maintenance Rules; Ten Important GST Tax Issues

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Article:

Shall We Deal? (8 pp)
By Theodore M. David

Tax Consequences Of The State Law Definition Of Trust Income–The §643 Regulations (8 pp)
By Linda B. Hirschson

Why Not Form A New Business As An LLC? (12 pp)
By L. Andrew Immerman and Ethan D. Millar

“Tax Shelter” Disclosure And List Maintenance Rules (21 pp)
By Wendi L. Kotzen, Joseph A. Rieser, Jr., and David B. Bailey

Ten Important GST Tax Issues (9 pp)
By Sebastian V. Grassi, Jr.

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