What Is HeinOnline?
HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.
Already a HeinOnline Subscriber?
Log In
![handle is hein.journals/taxtm92 and id is 1 raw text is: T
mT r' Ai
[
SUSTAINABLE Certified Sourcing
FORESTRY
INITIATIVE www.sfiprogram.org
SFI-00453
CCH Journals and Newsletters
Email Alert for the Current Issue
Sign Up Here... CCHGroup.com/EmaiL/Journals
Vol. 92, No. 1 January 2014
COLUMNS
Tax Trends
By Mark A. Luscombe
International Tax Watch
ByJohn D. McDonald and Stewart R. Lipeles 5
Tax Practice
By William D. Elliott 1
Employee Benefits Corner
By Elizabeth Tomas Dold and David N. Levine 17
The Estate Planner
By Lewis]. Saret
ARTICLES
Qualifying As a Type III Supporting Organization
Under the New Regulations
By Kenton D. Swift
29
Subpart F Inclusions Under Code Sec. 951
Are Not Qualified Dividends
By Eric Smith
Registered Tax Return Preparers, Circular 230 and Loving:
Will the New Registration, Examination and
CPE Requirements Survive
By Robert R. Oliva and Roger W Dorsey](ViewImageLocal?handle=hein.journals/taxtm92&div=1&collection=&method=preview&ext=.png&size=3)