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![handle is hein.journals/jtaxpp4 and id is 1 raw text is: ) 0 U R N A L 0 F
TAX PRACTICE
& P R O C E D U R E Vol. 4, No. 1 February-March 2002
contents
13 The Importance of State Law in Federal Estate and Gift Tax
Litigation: An Analysis of P.M. Adams
By Robert M. Bolton, Robert Don Collier, William R. Cousins, Ill and Rodney].
Owens
2 1 Change, Complexity and Increasing Uncertainty in the Tax Law:
2-i Their Impact on Our Tax System and What We Should Do About It
By Lawrence B. Gibbs
First FLPs and LLCs, Now S Corporations
25 iBy Owen G. Fiore
Offers in Compromise-New Procedures
By Elizabeth J. Atkinson
36 Confidentiality and Privilege in Electronic Communications
36 with Clients
By Claudia A. Hill
Columns
Examination
By Harvey Coustan 5
Collection
By Carol M. Luttati 7
IRS Watch
By David Blattner and Robert Johnson
Practice
By Kathryn Keneally 11](ViewImageLocal?handle=hein.journals/jtaxpp4&div=1&collection=&method=preview&ext=.png&size=3)