About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

LOG IN
LOG IN


6 Prac. Tax Law. [i] (1991-1992)

handle is hein.ali/practax0006 and id is 1 raw text is: THE PRACTICAL TAX LAWYER FALL 1991 Volume 6/Number 1 CONTENTS FAG Good News from the IRS: Final Regulations [E on Deferred Like-Kind Exchanges There is some good news: the IRS took a very liberal approach to deferred like-kind exchanges in the regulations, thus allowing most of your client's transactions to be accomplished with a minimum of artifice or confusion. A partner in the San Francisco, California, law firm of Weller, Drucker & Brooks, Louis S. Weller is the Chair of the ABA Section of Taxation's Subcommittee on Like-Kind Realty Exchanges. P-AGE Tax Clauses for Marital 05 Deduction Planning Which part of an estate carries the estate tax burden? What sort of will provisions protect the marital deduction? L. Frank Chopin, a partner in the Palm Beach, Florida, office of Cadwalader, Wickersham & Taft, is a member of the Florida State Bar Association's Foreign Taxation Subcommittee, and the Federal, American, and International Bar Associations. PAGE How To Qualify a Real [11J Estate Investment Trust (Part 1) For entities that qualify and elect to be taxed as REITs, the Internal Revenue Code provides special tax treatment. PAGE 25