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17th Ann. Tax Conf. [i] (1971)

handle is hein.journals/antcwilm11 and id is 1 raw text is: MASHLLWYH SCHOO OFlAIA LAWI M COLGEO WILAM AND MARY SEVENTEENTH ANNUAL CONFERENCE MORNING PANEL PROFESSIONAL CORPORATIONS LEGAL ISSUES AND RELATED TAX ISSUES- Business Reasons for Incorporating; challenges by IRS, § 482, § 269. Assets to be transferred: accounts receiv- able, accounts payable, tangible assets ................. Mervin M. Will OBSERVANCE OF INDICIA OF CORPORATE CHARACTERISTICS- Stockholder meetings; Board of Directors; subordination to management. LIQUIDATION PROBLEMS .......................... M. Carr Ferguson, Jr. PROBLEMS RELATIVE TO COMPENSATION- Salary Problems; Undistributed income problems; Buy and Sell Agreements; Ethics problems ................... Alvin D. Lurie TAX BENEFITS- Retirement Plans; Fringe Benefits; Comparison with HR 10; Subchapter S election questions .................. Mark S. Dray AFTERNOON PANEL REAL ESTATE TAX SHELTERS AFTER THE REFORM ACT RESIDENTIAL PROPERTY- Low Income Housing; Other Housing; depreciation methods including ADR; recapture problems; excess in- vestment interest .................................... Robert C. Livsey OTHER INVESTMENTS- Shopping Centers; Industrial Property; Cooperatives and Condominiums ................................ Forrest W. Brown, Jr. LEASING ARRANGEMENTS- Long term leases; sales and leasebacks .............. Lawrence P. Roesen

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