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69 Taxes 1 (1991)

handle is hein.journals/taxtm69 and id is 1 raw text is: a T A This magazine is published to pro- mote sound thought In economic, legal and accounting principles re. lating to all federal and state taxa- tion. To this end it contains signed articles on tax subjects of current interest and reporta by the CCHI Ed- Itorial 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. Re- sponsibility Is not assumed for the contents of the articles or for the opinions expressed therein. Editor Maureen K. Schwartz Washirton Editor Paul B. Alilgood Business Manager James A. Merchant Circulaion Manager Donald B. Izban ProductWon Barbara A. Wrobell TAXES - The Tax Magazine (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. POSOTiI- TER: SEND ADDRESS CHANGES TO TAXES - THE TAX MAGA- ZINE. 4025 W. PETERSON AVE., CHICAGO, ILLINOIS 60646. Sub- scription rate: $115, 1 year; $10, single copy. January 1991. Vol. 69. 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. 0 1991, Commerce Clearing House, Inc. All rights re- served. Printed In U.S.A. VOL. 69 NO. 1 JANUARY 1991 Estate Freezes 1990 and 3 By John H. Gardner Beyond: The Story of the The author reviews the recent repeal of Section 2036(c) Repeal of Section 2036(c) and analyzes the valuation rules enacted in its place. and the Valuation Rules That Took Its Place Mark IV Pictures, Inc.: 13 By Charles R. Levun and Michael J. Cohen Scrambled Campbell A recent decision by the Tax Court that the fair market value of general partner interests received for the perfor- mance of services was taxable income is analyzed in light of a similar, earlier decision. The Tax Court's Westreco 19 By Vincent R. Barrella Opinion - Great for A recent Tax Court opinion has far-reaching implications Nestle, but Is It the Very for the IRS's large case program. In his analysis of Best? Westreco, the author calls for revisions to the discovery rules and the administrative summons provisions. The Impact of Energy 31 By Stephen P. Kauffman Resources and Begler Two recent decisions by the Supreme Court significantly on IRS Policy Statement expand the options available to financially distressed busi- P-5-60 nesses with delinquent payroll taxes. The author discusses the planning opportunities resulting from these decisions. Section 1041 Needs No 37 ByMichaelAsimow Cure In response to an article that appeared last year in TAXES, the author maintains that Section 1041 is a model of successful tax reform and requires no further modification. Divorce and Section 1031: 41 By Kneave Riggall How to FIx Two of the The author explores the use of like-kind exchanges by Problems Left by Section divorcing spouses as an alternative to some problems 1041 arising under Section 1041. The Deductibility of 48 By Brian R. Greenstein Takeover Costs After The deductibility of costs incurred in a friendly takeover National Starch is analyzed in light of a recent Supreme Court decision and a technical advice memorandum. Economic Performance - 60 By Gary L. Maydew The IRS Strikes with The author discusses the tax-planning implications of Proposed Regulations newly proposed regulations governing economic perfor- mance. DEPARTMENTS: Update In Washington International Journal State Taxes Authors' Update: Consolidated Returns Tax Meetings

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