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62 Taxes 1 (1984)

handle is hein.journals/taxtm62 and id is 1 raw text is: I TAX MAGAZINE JANUARY 1984 e VOL. 62 No. 1 This magazine is pub- lished to promote sound thought In economic, legal and accounting principles relating to all federal and state taxation. To this end it contains signed articles on tax subjects of current interest and re- ports by the OXH Editorial Staff on recent federal and state tax matters. The editorial policy Is to allow frank discussion of tax issues. On this basis contributions are Invited. Responsibility Is not as- sumed for the contents of the articles or for the opinions expressed therein. Editor Gene 0. SJostrand Washington Editor James R. McNelis Busniss Manager James A. Merchant Circuiaaion Manager Donald B. Izban TAXES--The Tax Maga- sine (ISSN 0040.0181) Is published monthly by Commerce Clearing House, Inc.. 4025 W. Peterson Ave., Chicago, IL 60646. Second-class postage paid at Chicago, Illinois. POSTV NASTXU: SEND AD- DRESS CHANGES TO TAXES-Te Tw Maga- sfts, 4025 W. PETERSON AVE.. CHICAGO, ILW- NOIS 60646. Subaoripton twe: 50, 1 year: $5 single copy. January. 1W. VOL 60. No. L Change of address should be received at least 30 days before the date of the Issue with which it is to take effeet. S161, Commerce Clear- ing House, Inc. All rights reserved. Printed In U.S.A. T a x N o te s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cases and Rulings Create Additional Opportunities In Utilization of One- M onth Liquidations ....................................... Henri C. Pusker reviews the general scheme of the one-month liquidation and points out some planning considerations the tax professional should be aware of as the result of recent rulings and court decisions. TEFRA Restrictions on Annuities: A Way to Avoid Them ............. The use of universal life insurance instead of a tax deferred annuity will enable the taxpayer to sidestep the TEFRA restrictions on tax deferred an- nuities, believes Labh S. Hira. In W ashing ton . . . .. .. .. . . .. .. .. .. . . . . .. .. . . . . .. .. .. . .. . .. . Like-Kind Exchanges of Real Estate: Are They Still Viable? .......... Michael A. O'Dell and William A. Duncan consider when it will be appro- priate for a taxpayer investing in real estate to use a like-kind exchange to effect a disposition. Tufts and Tax Shelters ...................................... The effect of the U. S. Supreme Court's decision in Commissioner v. Tufts in regard to burnt out tax shelters is examined by Nicholas J. Bertha. Taxation of Divorce: Review and Update ........................ Edward J. Schnee discusses the effect of recent court decisions and IRS rul- ings on the federal tax consequences of divorce. S tate T axes . . . . . . . . . .. . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . Bob Jones- W here Now? .................................... The U. S. Supreme Court's decision in Bob Jones University v. United States leaves many questions unanswered, maintains Paul E. Truesch. Real Property Depreciation and the Homeowner ................... David G. Harris focuses on several topics related to depreciation and the acquisition and disposition of a principal residence. Tax M eetings . .... .. .... .. .. .. .. .. .. .. .. .... .. ........ .. ..

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