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66 Taxes 1 (1988)

handle is hein.journals/taxtm66 and id is 1 raw text is: I TAX MAGAZINE JANUARY 1988 • VOL. 66 NO. I 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 Business Manager James A. Merchant UCbcu~ation Manager Donald B. Izban TAXES--Tie Tax Maia- 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 NASTER: SEND AD- DRESS CHANGES TO TAXES-The Tw Maga- sife, 4025 W. PETERSON AVE.. CHICAGO, ILW- NOIS 60646. Subsoription tote: 50, 1 year: $5 single copy. January. 1W. VoL 60. No. 1. Change of address should be received at least 30 days before the date of the Issue with which it is to take effect. S1961. Commerce Clear- ing House, Inc. All rights reserved. Printed In U.S.A. Tax Notes 2 Taking the Temperature of Asset Value Freeze Approaches: What's Hot, What's Not 3 Byrie M. Abbin examines different estate planning techniques used to freeze the value of an asset owner's properties. Deferred Compensation ....................................... 40 The IRS needs to establish regulations for determining the timing of crediting and taxing deferred compensation for FICA and FUTA purposes, maintains Richard L. Nagel. In Washington 49 Section 1706: Where It Came from and Where It Is Going ........... 50 Howard B. Solomon and Michael Schlesinger focus on the continuing contro- versy over whether an individual may be considered an independent contractor or an employee. The Innocent Spouse Doctrine: The Need for Reform and Planning Alternatives in the State of Texas ........................... 56 The rights and liabilities of spouses are examined by William J. Minick III in the context of the Code provisions offering protection to innocent spouses. State Taxes ..............................................65 Another Look at the Corporate Charitable Contribution Deduction Flowchart .............................................66 A step-by-step analysis of the corporate charitable contribution deduction, taking into account the changes brought about by the Tax Reform Act of 1986, is presented by Ken Milani and James L. Wittenbach. Corn Products and Its Progeny: Where Do We Go from Here? ......... 74 Virginia L. Briggs and H. Ward Classen discuss the Supreme Court's 1955 decision in Corn Products and the developments that have occurred since then. Tax Meetings .............................................88

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