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4 J. Passthrough Entities 1 (2001)

handle is hein.journals/passtent4 and id is 1 raw text is: Journal of Passthrough Entities 24 35 Vol. 4, No. 1 January-February 2001 contents Reverse Exchanges After Rev. Proc. 2000-37 By Mary B. Foster New Regulations Under Code Sec. 752 Provide Increased Flexibility (and a Bit More Complexity) in Allocating Nonrecourse Liabilities Among Partners By James E. Wreggelsworth New Approaches Under the Final Code Adjustment Regulations By Patricia Ann Metzer Acquisitions, Dispositions & Structuring Techniques By Richard M. Lipton Estate & Succession Planning By Louis A. Mezzullo Real Estate & Passthrough Finance Techniques By Steven G. Frost State Law & State Taxation By Norman J. Silber Sec. 197 Basis 5 10 13 16 Recent Developments & Observations By Michael S. Lux Conferences 44 Four Corners 20 48