2003 Washington Trip Papers

The below documents are in Adobe pdf format. Download time will vary depending on your connection speed.

• Corporate - Restructuring of Short-Term Debt  
• Corporate - Applying Section 332 to Insolvent Subsidiaries   
• Corporate - Application of Section 382(h)(6)   
• Estate & Gift - Trusts as IRA Beneficiaries   
• Individual - Treatment of Attorneys' Fees in Litigation Recoveries   
• International - Situs of Partnership Interest for Estate Tax   
• International - Interest Allocation Using U.S. Cost Recovery Method   
• Procedure & Litigation - Reasonable Cause for Accuracy-Related Penalties   
• Procedure & Litigation - Tax Court Jurisdiction - Innocent Spouse   
• Tax-Exempt - Self-Dealing Issues of Private Foundations

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