1990

TOPICS:

All articles written by Robert W. Wood (unless otherwise noted)

 

 

MERGERS AND ACQUISITIONS

 

New Scrutiny for Buy-Sell Agreements in Family Firms Makes It Vital to Follow Three Rules, Vol. 3, No. 3, BusinessWeek Newsletter for Family-Owned Business (December 21, 1990), p. 9.

Distributions of Notes Held to Come From Earnings and Profits, Vol. 7, No. 3, S Corporations Tax Bulletin, S Corporations (December 20, 1990), p. 4.

Legislative Update on Section 1374, Vol. 7, No. 3, S Corporations Tax Bulletin, S Corporations (December 20, 1990), p. 3.

Ninth Circuit Recharacterizes Dividends as Compensation, Vol. 7, No. 3, S Corporations Tax Bulletin, S Corporations (December 20, 1990), p. 2.

More on One-Class-of-Stock Regulations, Vol. 7, No. 3, S Corporations Tax Bulletin, S Corporations (December 20, 1990), p. 1.

Section 355 Restricted by RRA ’90, Vol. 1, No. 8, Taxation of Mergers & Acquisitions (December 1990), p. 1.

Preferred Stock, CERTs, Debt Exchanges Addressed by New Law, Vol. 1, No. 8, Taxation of Mergers & Acquisitions (December 1990), p. 3.

New One Class of Stock Rules Clarify Straight Debt, Other Provisions, Vol. 1, No. 8, Taxation of Mergers & Acquisitions (December 1990), p. 6.

Evaluating Current Poison Pill Plans, Vol. 1, No. 8, Taxation of Mergers & Acquisitions (December 1990), p. 7.

More Controversy Over Spinoffs, Vol. 1, No. 8, Taxation of Mergers & Acquisitions (December 1990), p. 8.

Fiscal Year S Corporations Subject of New Required Payment Form, Vol. 7, No. 2, S Corporations Tax Bulletin, S Corporations (November 16, 1990), p. 5.

Momentary Stock Ownership After Reorganization Doesn’t Destroy S Election, Vol. 7, No. 2, S Corporations Tax Bulletin, S Corporations (November 16, 1990), p. 5.

No LIFO Recapture on Proprietorship’s Transfer to S Corporation, Vol. 7, No. 2, S Corporations Tax Bulletin, S Corporations (November 16, 1990), p. 5.

S Corporation Included Within Definition of “Corporation” For Aiding and Abetting Penalty, Vol. 7, No. 2, S Corporations Tax Bulletin, S Corporations (November 16, 1990), p. 3.

Compare Numbers When Choosing Entities, Vol. 7, No. 2, S Corporations Tax Bulletin, S Corporations (November 16, 1990), p. 3.

One-Class-of-Stock Regulations Clarify Straight-Debt Safe Harbor, Vol. 7, No. 2, S Corporations Tax Bulletin, S Corporations (November 16, 1990), p. 2.

1990 Tax Law: Minimal Changes for S Corporations, Vol. 7, No. 2, S Corporations Tax Bulletin, S Corporations (November 16, 1990), p. 1.

IRS and New Law Cuts Back Partnership Structures to Avoid Corporate Gain Recognition, Vol. 8, No. 11, Real Estate Tax Digest (November 1990), p. 275.

Bankrupt Companies Now Face Section 382 Option Attribution, Vol. 1, No. 7, Taxation of Mergers & Acquisitions (November 1990), p. 1.

Confusion Over Partnership Income and Built-In Gains Tax, Vol. 1, No. 7, Taxation of Mergers & Acquisitions (November 1990), p. 3.

No NOL Carryover in Absence of Reorganization, Vol. 1, No. 7, Taxation of Mergers & Acquisitions (November 1990), p. 6.

Section 351 Prevails Over Section 304 in Pre-TEFRA Reorganization, Vol. 1, No. 7, Taxation of Mergers & Acquisitions (November 1990), p. 6.

Ninth Circuit Speaks Again On Tax Benefit Rule, Vol. 1, No. 7, Taxation of Mergers & Acquisitions (November 1990), p. 7.

Personal Property Section 1031 Regulations May Change, Vol. 1, No. 7, Taxation of Mergers & Acquisitions (November 1990), p. 7.

NOL Carryback From Closed Year May Be Recomputed, Vol. 1, No. 7, Taxation of Mergers & Acquisitions (November 1990), p. 8.

No Section 332 or 338 For S Corporations, Vol. 1, No. 7, Taxation of Mergers & Acquisitions (November 1990), p. 8.

IRS Proposes New One-Class-of-Stock Rules, Vol. 7, No. 1, S Corporations Tax Bulletin, S Corporations (October 19, 1990), p. 7.

IRS Forms Proofs Released, Vol. 7, No. 1, S Corporations Tax Bulletin, S Corporations (October 19, 1990), p. 7.

How to Reduce the Effect of Receivables When Converting to S Status, Vol. 7, No. 1, S Corporations Tax Bulletin, S Corporations (October 19, 1990), p. 6.

Corporate Partner’s Partnership Income May Be Built-in Gain Under Section 1374, Vol. 7, No. 1, S Corporations Tax Bulletin, S Corporations (October 19, 1990), p. 5.

State Passive Investment Income Limitations Critical, Vol. 7, No. 1, S Corporations Tax Bulletin, S Corporations (October 19, 1990), p. 4.

Tax Benefit Rule Does Not Prevent Basis Adjustment, Says Ninth Circuit, Vol. 7, No. 1, S Corporations Tax Bulletin, S Corporations (October 19, 1990), p. 4.

New York S Corporation Tax Calculations Clarified, Vol. 7, No. 1, S Corporations Tax Bulletin, S Corporations (October 19, 1990), p. 3.

Adequate Loan Documentation Essential, Vol. 7, No. 1, S Corporations Tax Bulletin, S Corporations (October 19, 1990), p. 2.

S Corporations Can Act as Transferor In Many Reorganizations, Vol. 7, No. 1, S Corporations Tax Bulletin, S Corporations (October 19, 1990), p. 2.

Even Without Favorable Capital Gains Rates, Stock Redemptions Must Be Treated Carefully, Vol. 2, No. 23, BusinessWeek Newsletter for Family-Owned Business (October 12, 1990), p. 9.

Hot TAM Rekindles National Starch, Vol. 1, No. 6, Taxation of Mergers & Acquisitions (October 1990), p. 1.

Merrill Lynch Partnership Transaction Draws IRS Fire, Vol. 1, No. 6, Taxation of Mergers & Acquisitions (October 1990), p. 2.

New Proposed Rules on Acquisitions to Evade or Avoid Tax and Bankruptcy Reorgs, Vol. 1, No. 6, Taxation of Mergers & Acquisitions (October 1990), p. 6.

Working With the New Exchange Group Rules Under Section 1031, Vol. 1, No. 6, Taxation of Mergers & Acquisitions (October 1990), p. 7.

Tax Benefit Rule Does Not Always Apply, Says Ninth Circuit, Vol. 3, No. 3, Corporate Taxation (September/October 1990), p. 44.

ABA Tax Section Proposed Qualified Subchapter S Trust Changes, Bulletin 21, Vol. 6, No. 21, S Corporations Tax Planning Alert, S Corporations (September 20, 1990), p. 6.

New Guidance to Replace Comfort Rulings, Bulletin 21, Vol. 6, No. 21, S Corporations Tax Planning Alert, S Corporations (September 20, 1990), p. 6.

AICPA Urges Allowance Of Corporate Division To Achieve S Election, Bulletin 21, Vol. 6, No. 21, S Corporations Tax Planning Alert, S Corporations (September 20, 1990), p. 3.

Personal Guaranties Still Don’t Increase Basis, Bulletin 21, Vol. 6, No. 21, S Corporations Tax Planning Alert, S Corporations (September 20, 1990), p. 4.

No Reallocation From Record Shareholders to Nonshareholders, Bulletin 21, Vol. 6, No. 21, S Corporations Tax Planning Alert, S Corporations (September 20, 1990), p. 4.

Retroactive Revocation of Untimely Election Upheld, Bulletin 21, Vol. 6, No. 21, S Corporations Tax Planning Alert, S Corporations (September 20, 1990), p. 2.

Returns Now Required for Acquisitions, Recaps, and Other Transactions, Vol. 1, No. 5, Taxation of Mergers & Acquisitions (September 1990), p. 1.

Nestle’s Libby Transaction Highlights Use of Preferred Stock, Vol. 1, No. 5, Taxation of Mergers & Acquisitions (September 1990), p. 3.

Spinoff vs. Sale?, Vol. 1, No. 5, Taxation of Mergers & Acquisitions (September 1990), p. 3.

Beware of Property Tax Consequences, Vol. 1, No. 5, Taxation of Mergers & Acquisitions (September 1990), p. 6.

Dodging the Greenmail Penalties, Vol. 1, No. 5, Taxation of Mergers & Acquisitions (September 1990), p. 6.

Built-In Gains Tax Trap on Incorporation, Vol. 1, No. 5, Taxation of Mergers & Acquisitions (September 1990), p. 7.

M&A Pension Guidance Expected, Vol. 1, No. 5, Taxation of Mergers & Acquisitions (September 1990), p. 8.

Partnership Anti-General Utilities Strategies Explored by ABA Tax Section, Vol. 1, No. 5, Taxation of Mergers & Acquisitions (September 1990), p. 8.

Tax and Management Considerations May Suggest Dividing the Family Business in Two, Vol. 2, No. 20, BusinessWeek Newsletter for Family-Owned Business (August 24, 1990), p. 9.

How to Transfer S Corporation Share Without Violating Estate Freeze Restrictions, Bulletin 20, Vol. 6, No. 20, S Corporations Tax Planning Alert, S Corporations (August 16, 1990), p. 6.

No Built-In Gains Tax For Pre-1987 S Election, Bulletin 20, Vol. 6, No. 20, S Corporations Tax Planning Alert, S Corporations (August 16, 1990), p. 5.

Monitoring the Passive Investment Requirements Is Important, Bulletin 20, Vol. 6, No. 20, S Corporations Tax Planning Alert, S Corporations (August 16, 1990), p. 5.

S Corporations Avoid the Thirty-Five Shareholder Limit, Bulletin 20, Vol. 6, No. 20, S Corporations Tax Planning Alert, S Corporations (August 16, 1990), p. 4.

Converting Capital Contributions Into Research And Experimentation Deductions, Bulletin 20, Vol. 6, No. 20, S Corporations Tax Planning Alert, S Corporations (August 16, 1990), p. 3.

Loan to Corporation Doesn’t Increase Shareholders’ Bases, Bulletin 20, Vol. 6, No. 20, S Corporations Tax Planning Alert, S Corporations (August 16, 1990), p. 2.

Tax Court Can’t Determine Shareholder’s Stock Basis in S Corporation Proceeding, Bulletin 20, Vol. 6, No. 20, S Corporations Tax Planning Alert, S Corporations (August 16, 1990), p. 1.

IRS Will Apply S Corporation Statute of Limitations at Shareholder Level, Bulletin 20, Vol. 6, No. 20, S Corporations Tax Planning Alert, S Corporations (August 16, 1990), p. 1.

Tax Law Driving M&A, Vol. 1, No. 4, Taxation of Mergers & Acquisitions (August 1990), p. 8.

Some Partnerships Mergers Blessed by IRS, Vol. 1, No. 4, Taxation of Mergers & Acquisitions (August 1990), p. 7.

Second Installment of Section 1031 Regs. Addresses Delayed Exchanges, Vol. 1, No. 4, Taxation of Mergers & Acquisitions (August 1990), p. 7.

Service Nixing Employee Purchases Under Section 355 (and Why It Shouldn’t), Vol. 1, No. 4, Taxation of Mergers & Acquisitions (August 1990), p. 5.

Ninth Circuit Restricts Tax Benefit Rule, Vol. 1, No. 4, Taxation of Mergers & Acquisitions (August 1990), p. 3.

Furor Over Loss Disallowance Prompts Comments — and Maybe Solutions?, Vol. 1, No. 4, Taxation of Mergers & Acquisitions (August 1990), p. 1.

The Solely for Voting Stock Requirement of B Reorganizations, Vol. 3, No. 2, Corporate Taxation (July/August 1990), p. 44.

More S Corporation Spinoffs, Bulletin 19, Vol. 6, No. 19, S Corporations Tax Planning Alert, S Corporations (July 19, 1990), p. 6.

Baggage Cart Rental Not Passive Investment Income, Bulletin 19, Vol. 6, No. 19, S Corporations Tax Planning Alert, S Corporations (July 19, 1990), p. 6.

Elaborate Liquidation and Partnership Conversion Results In Eligible S Corporation, Bulletin 19, Vol. 6, No. 19, S Corporations Tax Planning Alert, S Corporations (July 19, 1990), p. 5.

Second Class of Stock Not Created by Redemption Rights, Bulletin 19, Vol. 6, No. 19, S Corporations Tax Planning Alert, S Corporations (July 19, 1990), p. 4.

More on Suggested Changes to Subchapter S, Bulletin 19, Vol. 6, No. 19, S Corporations Tax Planning Alert, S Corporations (July 19, 1990), p. 3.

S Corporation Risk ‘No Profit Motive’ Determination, Bulletin 19, Vol. 6, No. 19, S Corporations Tax Planning Alert, S Corporations (July 19, 1990), p. 3.

Tax Court Finds Constructive Dividends by S Corporation, Bulletin 19, Vol. 6, No. 19, S Corporations Tax Planning Alert, S Corporations (July 19, 1990), p. 2.

Statute of Limitations That Expired for S Corporation Applies to Shareholder, Bulletin 19, Vol. 6, No. 19, S Corporations Tax Planning Alert, S Corporations (July 19, 1990), p. 1.

The Marketing of Spinoffs?, Vol. 1, No. 3, Taxation of Mergers & Acquisitions (July 1990), p. 1.

State Anti-Takeover Law Raises Tax Questions, Vol. 1, No. 3, Taxation of Mergers & Acquisitions (July 1990), p. 2.

AMT Problems in an ESOP LBO, Vol. 1, No. 3, Taxation of Mergers & Acquisitions (July 1990), p. 3.

Like-Kind Exchange Prop. Regs. Focus on Personal Property, Multiple Exchanges, Vol. 1, No. 3, Taxation of Mergers & Acquisitions (July 1990), p. 3.

Court Holding Company Revisited, Vol. 1, No. 3, Taxation of Mergers & Acquisitions (July 1990), p. 6.

ESOP Benefits Cut Back, Vol. 1, No. 3, Taxation of Mergers & Acquisitions (July 1990), p. 7.

Section 1374 To Be Eliminated?, Vol. 1, No. 3, Taxation of Mergers & Acquisitions (July 1990), p. 7.

Watch Out for State Estimated Tax Payment Requirements, Bulletin 18, Vol. 6, No. 18, S Corporation Tax Planning Alert, S Corporations (June 21, 1990), p. 5.

Pending Legislation and Regulations, Bulletin 18, Vol. 6, No. 18, S Corporation Tax Planning Alert, S Corporations (June 21, 1990), p. 4.

Recent Private Letter Rulings, Bulletin 18, Vol. 6, No. 18, S Corporation Tax Planning Alert, S Corporations (June 21, 1990), p. 4.

S Corporation Status Not Termination by Options of Nonqualifying Shareholders, Bulletin 18, Vol. 6, No. 18, S Corporation Tax Planning Alert, S Corporations (June 21, 1990), p. 3.

IRS Announces Alternative to No Comfort Ruling Policy, Bulletin 18, Vol. 6, No. 18, S Corporation Tax Planning Alert, S Corporations (June 21, 1990), p. 3.

Another Tax Court Case on Shareholder Loan Guarantees, Bulletin 18, Vol. 6, No. 18, S Corporation Tax Planning Alert, S Corporations (June 21, 1990), p. 2.

Credit and Consignment Sale Income Ruled Gross Receipts For Passive Investment Income Purposes, Bulletin 18, Vol. 6, No. 18, S Corporation Tax Planning Alert, S Corporations (June 21, 1990), p. 2.

IRS Approves Limited Partnership of S Corporations, Bulletin 18, Vol. 6, No. 18, S Corporation Tax Planning Alert, S Corporations (June 21, 1990), p. 1.

No-Comfort-Ruling Policy Nixed, Vol. 1, No. 2, Taxation of Mergers & Acquisitions (June 1990), p. 1.

Quaker Oats Spinoff of Fisher-Price May Fuel Business Purpose Controversy, Vol. 1, No. 2, Taxation of Mergers & Acquisitions (June 1990), p. 1.

Amortization of Customer Deposits Decision Affirmed, Vol. 1, No. 2, Taxation of Mergers & Acquisitions (June 1990), p. 2.

May Company Notice Still Raises Questions, Vol. 1, No. 2, Taxation of Mergers & Acquisitions (June 1990), p. 3.

Noncompetition Agreements and Employment Contracts Not Amortizable, Vol. 1, No. 2, Taxation of Mergers & Acquisitions (June 1990), p. 6.

Anti-Stuffing Rule Requires Basis Adjustment in Subsidiary Stock, Vol. 1, No. 2, Taxation of Mergers & Acquisitions (June 1990), p. 7.

Protecting the S Election in an Acquisition, Vol. 1, No. 2, Taxation of Mergers & Acquisitions (June 1990), p. 7.

Supreme Court Lets Stand Denial of Litigation Costs in S Corporation Termination, Bulletin 17, Vol. 6, No. 17, S Corporations Tax Planning Alert, S Corporations (May 17, 1990), p. 5.

S Corporation Spinoffs Becoming More Popular, Bulletin 17, Vol. 6, No. 17, S Corporations Tax Planning Alert, S Corporations (May 17, 1990), p. 4.

Stock Rights, Preferences, and Privileges Can Be Varied Without Violating Second Class Of Stock Prohibition, Bulletin 17, Vol. 6, No. 17, S Corporations Tax Planning Alert, S Corporations (May 17, 1990), p. 4.

Why E&P Calculations Should Be Made Before S Elections, Bulletin 17, Vol. 6, No. 17, S Corporations Tax Planning Alert, S Corporations (May 17, 1990), p. 3.

Installment Sales Can’t Be Used to Avoid Built-in Gain Tax, Bulletin 17, Vol. 6, No. 17, S Corporations Tax Planning Alert, S Corporations (May 17, 1990), p. 1.

No More Tax-Free Securities in Section 351 Transfer, Vol. 1, No. 1, Taxation of Mergers & Acquisitions (May 1990), p. 7.

Shifting Sands (and Standards) Under Section 355, Vol. 1, No. 1, Taxation of Mergers & Acquisitions (May 1990), p. 7.

New Reporting Requirements for Acquisition and Recapitalizations, Vol. 1, No. 1, Taxation of Mergers & Acquisitions (May 1990), p. 6.

Poison Pill Rights Neither Income Nor Option Under Section 382, But Problems Remain, Vol. 1, No. 1, Taxation of Mergers & Acquisitions (May 1990), p. 6.

IRS Restricts Use of Section 1031 Exchanges for Business Assets, Vol. 1, No. 1, Taxation of Mergers & Acquisitions (May 1990), p. 5.

Installment Sales to Avoid Built-in Gains Tax Will Now Trigger Tax, Vol. 1, No. 1, Taxation of Mergers & Acquisitions (May 1990), p. 3.

Son of Mirror Finally Dead — But Loss Disallowance Regs Go Further, Vol. 1, No. 1, Taxation of Mergers & Acquisitions (May 1990), p. 1.

Selected Private Letter Rulings, Bulletin 16, Vol. 6, No. 16, S Corporations Tax Planning Alert, S Corporations (April 20, 1990), p. 4.

Expanded Availability for Subchapter S May Be On the Way, Bulletin 16, Vol. 6, No. 16, S Corporations Tax Planning Alert, S Corporations (April 20, 1990), p. 4.

Options as a Second Class of Stock, Bulletin 16, Vol. 6, No. 16, S Corporations Tax Planning Alert, S Corporations (April 20, 1990), p. 3.

S Corporation Mergers Gaining Popularity, Bulletin 16, Vol. 6, No. 16, S Corporations Tax Planning Alert, S Corporations (April 20, 1990), p. 3.

Circuit Court Holds S Corporation Payments Are Wages — Not Dividends, Bulletin 16, Vol. 6, No. 16, S Corporations Tax Planning Alert, S Corporations (April 20, 1990), p. 2.

Tax Court Limits Civil Penalty For S Corporations, Bulletin 16, Vol. 6, No. 16, S Corporations Tax Planning Alert, S Corporations (April 20, 1990), p. 2.

IRS Releases New Rules for Paying S Corporation Estimated Taxes, Bulletin 16, Vol. 6, No. 16, S Corporations Tax Planning Alert, S Corporations (April 20, 1990), p. 1.

Poison Pill Rights Do Not Give Rise to Income, by Robert W. Wood and Robert Willens, Vol. 2, No. 6, Corporate Taxation (March/April 1990), p. 20.

Is the Step-Transaction Doctrine Still a Threat for Taxpayers?, Vol. 72, No. 5, Journal of Taxation (May 1990), p. 296.

A Practical Guide to Terminations and Revocations of the S Election, Vol. 2, No. 3, Journal of Taxation of S Corporations (Spring 1990), p. 25.

Selected Private Letter Rulings, Bulletin 15, Vol. 6, No. 15, S Corporations Tax Planning Alert, S Corporations (March 15, 1990), p. 3.

IRS Again Delays Comfort Ruling Policy, Bulletin 15, Vol. 6, No. 15, S Corporations Tax Planning Alert, S Corporations (March 15, 1990), p. 2.

How S Corporations Can Avoid Withholding Taxes, Bulletin 15, Vol. 6, No. 15, S Corporations Tax Planning Alert, S Corporations (March 15, 1990), p. 1.

Treatment of Accumulated Adjustments Account in S Corporation Mergers, Bulletin 15, Vol. 6, No. 15, S Corporations Tax Planning Alert, S Corporations (March 15, 1990), p. 1.

Supplemental Instructions For Form 1120S, Bulletin 14, Vol. 6, No. 14, S Corporations Tax Planning Alert, S Corporations (February 15, 1990), p. 5.

Selected Private Letter Rulings, Bulletin 14, Vol. 6, No. 14, S Corporations Tax Planning Alert, S Corporations (February 15, 1990), p. 4.

Business Connection Determines Deductibility of S Corporation Business Expenses, Bulletin 14, Vol. 6, No. 14, S Corporations Tax Planning Alert, S Corporations (February 15, 1990), p. 3.

Figuring Out Just What Is a Tax Year for Built-In Gains Purposes, Bulletin 14, Vol. 6, No. 14, S Corporations Tax Planning Alert, S Corporations (February 15, 1990), p. 3.

How to Determine Sharing of Liability and Profit of S Corporation General Partners, Bulletin 14, Vol. 6, No. 14, S Corporations Tax Planning Alert, S Corporations (February 15, 1990), p. 3.

Rare Winner: Sole Shareholder Not Liable For 100% Penalty For Not Withholding Taxes, Bulletin 14, Vol. 6, No. 14, S Corporations Tax Planning Alert, S Corporations (February 15, 1990), p. 2.

How to Handle Suspended Losses After a Merger, Bulletin 14, Vol. 6, No. 14, S Corporations Tax Planning Alert, S Corporations (February 15, 1990), p. 1.

Revisiting the Step Transaction Doctrine, Vol. 2, No. 5, Corporate Taxation (January/February 1990), p. 43.

IRS Reconsiders Deductibility of Takeover Expenses, Vol. 2, No. 5, Corporate Taxation (January/February 1990), p. 45.

Recent Private Letter Rulings, Bulletin 13, Vol. 6, No. 13, S Corporations Tax Planning Alert, S Corporations (January 18, 1990), p. 5.

Compliance with State Laws Vital to S Corps, Bulletin 13, Vol. 6, No. 13, S Corporations Tax Planning Alert, S Corporations (January 18, 1990), p. 4.

Loan Guarantees by Shareholder Don’t Increase Basis, Bulletin 13, Vol. 6, No. 13, S Corporations Tax Planning Alert, S Corporations (January 18, 1990), p. 4.

ABA Committee Proposes Amendments to Section 1244 Regulations, Bulletin 13, Vol. 6, No. 13, S Corporations Tax Planning Alert, S Corporations (January 18, 1990), p. 3.

S Corporation Tax Matters Person Must Be a Shareholder, Bulletin 13, Vol. 6, No. 13, S Corporations Tax Planning Alert, S Corporations (January 18, 1990), p. 2.

How New Tax Law Changes Affect S Corps, Bulletin 13, Vol. 6, No. 13, S Corporations Tax Planning Alert, S Corporations (January 18, 1990), p. 1.

How to Handle S Corp Estimated Tax Payments, Bulletin 13, Vol. 6, No. 13, S Corporations Tax Planning Alert, S Corporations (January 18, 1990), p. 1.

 

MISCELLANEOUS

 

Transferring Assets Sooner Rather Than Later Makes Sense for Many Family-Owned Companies, Vol. 2, No. 16, BusinessWeek Newsletter for Family-Owned Business (June 29, 1990), p. 9.

Like-Kind Exchanges for Business Assets: Are the Possibilities Narrowed?, Vol. 3, No. 4, Journal of Bank Taxation (Summer 1990), p. 54.

How to Minimize Taxes Selling the Family Business: Arrange a Trade for a Company Like Yours, Vol. 2, No. 8, BusinessWeek Newsletter for Family-Owned Business (March 9, 1990), p. 9. Reproduced in audio, Newstrack Executive Tape Service, Track 2 (April 17, 1990).

Spinoffs of Real Estate Operations: Can They Really Work?, Vol. 8, No. 2, Real Estate Tax Digest (February 1990), p. 33.

Bankruptcy or Another Way to Handle a Debt Load? Consider the Tax Impact Before Making a Choice, Vol. 2, No. 4, BusinessWeek Newsletter for Family-Owned Business (January 12, 1990), p. 9.

Valuing Scenic Easements, by Robert W. Wood and Jill S. Dodd, No. 2, Journal of Real Estate Taxation (Winter 1990), p. 182.

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