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10 J. Passthrough Entities 1 (2007)

handle is hein.journals/passtent10 and id is 1 raw text is: DJournal of Vol. 10, No. 1 January-February 2007 FOUR CORNERS Acquisitions Dispositions & Structuring techniques By Richard M. Lipton Estate & Succession Planning By Lawrence I. Richman Passthrough Finance Techniques By Steven Frost 11 State Law & State Taxation ByJohn A. Biek COLUMNS Recent Developments & Observations By Christine L. Agnew 1 ARTICLES What a Long, Strange Trip It's Been: Net Earnings from Self-Employment Tax for Partnerships and LLCs By Thomas C. Lenz Adjusted Basis and the Corporate Level Tax Accounts: The Foundations of S Corporation Tax Planning By Adam]. Tutaj and Thomasj Nichols CONFERENCES 51

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