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70 Taxes 1 (1992)

handle is hein.journals/taxtm70 and id is 1 raw text is: a VOL. 70 NO. 1 JANUARY 1992 Treasury Issues 3 By Ronald M. Mankoff Replacement Regs. on An analysis is presented of the new one class of stock rules One Class of Stock that were issued to replace previously proposed regula- tions. Corporate Estate Freeze 12 By John M. Beehler Valuation Rules Under the The author discusses the guidance provided by the Proposed Section 2701 proposed Section 2701 regulations regarding the applica- Regulations tion of the corporate estate freeze valuation rules. Measuring Discharge of 20 By Richard J. O'Connor Indebtedness Income Examples are used to illustrate the operation of the OID from Debt Modification regulations in the measurement of DOD income and plan- ning ideas are provided. An Alternative to the Safe- 28 ByJohnJ. O'Neill Harbor Rules Under the An alternate method is set forth for allocating taxable 704(b) Regulations income and loss among partners. Non-Cash Payments to .53 By Gary L. Maydew Farm Workers to Avoid Recent rulings seem to indicate that the IRS may be setting FICA Taxes - Is the its sights on the loophole that allows farm workers to avoid IRS Cracking Down? paying social security tax. DEPARTMENTS: 2 Update 11 In Washington 27 International Journal 52 State Taxes 55 Tax Meetings

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