1999 Washington Trip Papers

• Anti-Morris Trust Legislation - Common Plan, Plan and Nonplan Factors, and Letter Rulings, by Luc Moritz.
• CA State Bar Taxation Section - 1999 Washington, DC Delegation – Directory
• Current Issues of Concert in the Corporate Tax Arena, by Nanci Palmintere.
• Federal Income Taxation of Unvested Partnership Profits Interests, by David B. Goldman.
• If the Net Income or Gain Allocated to a Non-Active Partner in a Securities (Trading) Partnership is “Not from a Passive Activity”, then what is it?, by Stuart M. Hurwitz.
• Introduction to the Los Angeles County Bar Association Taxation Section
• Proposal for Amendment to the Statute of Limitations on Claims for Refund in the Case of Installment Agreements, by Marshall Taylor.
• Proposal for Partial Deduction of Attorneys' Fees and Related Costs in Computation of Alternative Minimum Tax, by Kneave Riggall.
• Proposal to Grant Equitable Relief to an Innocent Spouse or Non-Debtor Spouse Who Holds Community Property Subject to a Tax Lien, by Steven Blanc and William Weintraub.
• Proposed Amendment of Internal Revenue Code Section 2207A, by Elizabeth T. Pierson and Robert S. Tippett.
• The Tax Free Business - ESOP Owned Subchapter S Corporations, a Mistake in Need of a Fix, by Daniel L. Simmons and Joseph G. De Angelis.
• Use of Internal Revenue Code Section 691(c) Deduction by an Income Beneficiary of a Charitable Remainder Trust, Cynthia F. Catalino.

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