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92 Taxes 1 (2014)

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Vol. 92, No. 1 January 2014

COLUMNS

Tax Trends
By Mark A. Luscombe

International Tax Watch
ByJohn D. McDonald and Stewart R. Lipeles                   5
Tax Practice
By William D. Elliott                                       1
Employee Benefits Corner
By Elizabeth Tomas Dold and David N. Levine               17
The Estate Planner
By Lewis]. Saret

ARTICLES

Qualifying As a Type III Supporting Organization
Under the New Regulations
By Kenton D. Swift

29

Subpart F Inclusions Under Code Sec. 951
Are Not Qualified Dividends
By Eric Smith
Registered Tax Return Preparers, Circular 230 and Loving:
Will the New Registration, Examination and
CPE Requirements Survive
By Robert R. Oliva and Roger W Dorsey

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