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33 Tax Adviser [i] (2002)

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     THETAX


ADVIER


IF IIE MAGIAZINE OF PLANN ING, TRENDS & TECHI-NQUIFS


JANUARY  2002


18     Significant Recent Developments


  2Q   Gains &  Losses: Computing Capital Gains
  8I   on Sales of Partnership and S Corp. Interests


42 Estates, Trusts   &  Gifts: Gift May Create
       Income or Gain to Donor






    4 ..............................New s  Notes
    48 ................. .Personal Financial Planning


50
62


..................Tax Practice & Procedures
- ...........................Case Study
      ---...................... .Tax  Trends


64 - •.... -.