Washington Trip Papers 2005

• The Deductibility of Contributions to Single-Member LLCs Owned by Tax-Exempt Organizations, by Khrista M. McCarden
• The Role of Limited Liability in Determining Self-Employment Income Tax: The Continuing Conundrum of the LLC Member, by Thomas R. Levy
• Final Regulations on Circular 230: Other Writing Requirements of Section 10.37, by Sharyn M. Fisk and Kurt Kawafuchi
• Alternatives for Overall Foreign Loss and Overall Domestic Loss Coordination, by Mark A. Kramer and Maureen T. Luk
• Paper Addressing Problems with Carryover Basis Regime for Estates, by John W. Prokey
• Substitution of Installment Obligors, by Robert W. Wood and Stuart Vogt
• Proposal to Reinstitute State Death Tax Credit, by Robin L. Klomparens and Betty J. Little
• Look-Through Treatment for Sales of Partnership Interests by Controlled Foreign Corporations Under the American Jobs Creation Act of 2004, by Walter Kolligs