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8 Prac. Tax Law. 1 (1993-1994)

handle is hein.ali/practax0008 and id is 1 raw text is: THE PRACTICAL TAX LAWYERFALL 1993 LAWYER Volume 8/Number1 CONTENTS The Revenue Reconciliation Act of 1993: A New Tax Law and What To Do About It page 13 Here are the Act's many changes and how your clients can cope with them. Robert E. Ward is of counsel to the Bethesda, Maryland, law firm of West and Fein- berg, P.C. What To Advise Small Business Corporations After the Revenue Reconciliation Act of 1993 page 27 Congress has created a new form of tax preference for small businesses: qualified small business stock. But don't let its similarity in name to other small business provisions confuse you-or your clients. Tami F. Conetta, an associate in the Clearwater, Florida, law firm of Alan S. Gassman, PA., is a member of the Florida and Clearwater Bar Associations. Alan S. Gassman, principal of the Gassman firm, is the author of numerous tax and estate planning articles. How The Office of Director of Practice Works page 33 Violation of the Treasury Department's regulations concerning tax practice may result in suspension or disbarment from practice before the Internal Revenue Service. Leslie S. Shapiro is Director of Practice of the Internal Revenue Service in Washing- ton, D.C.