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2 J. Passthrough Entities 1 (1999)

handle is hein.journals/passtent2 and id is 1 raw text is: 'Journial of

Vol. 2, No. 1

Proposed Regulations Would Reinforc(
Regarding the Effect of an S Corporati
Income on Shareholder Stock Basis
By Susan Kalinka
Single-Member LLCs and QSSSs Raise
32 zIssues: A Two-Part Analysis
By John A. Biek
Use of Single-Member LLCs in Real Es
39 ~Like-Kind Exchanges
By Mark E. Bookman
4          Self-Employment Tax Uncertainties Re
44             By Charles Herbst
Four Corners
Acquisitions, Dispositions
& Structuring Techniques
By Richard M. Lipton             4.
Estate & Succession
Planning                          4
By Louis A. Mezzullo
Real Estate & Passthrough
Finance Techniques             1
By Steven G. Frost              ,d
Recent Developments & C
By Michael S. Lux
Tax Tip
By Charles R. Levun and Michael J.