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72 Taxes 1 (1994)

handle is hein.journals/taxtm72 and id is 1 raw text is: TAXEs' a :** VOL. 72 NO. 1 JANUARY 1994 IRS Issues New 3 By Richard M. Lipton Regulations On Hedging The author finds the temporary and proposed regs. to be Transactions generally appropriate. Reporting and 14 By Tim Krunwiede, David Beausejour, and Substantiation Raymond Zinzmermnan Requirements for A guide for charities to comply with the new rules. Charitable Contributions Geisinger, H.M.O.s, and 20 By Loren Callan Rosenzweig Health Care Reform The rationale for granting tax-exempt status to HMOs. Self-Cancelling Installment 27 By Carol Massey and Ted D. Englebrecht Notes and Private A comparison of two helpful estate planning devices. Annuities: An Analysis Tax Planning for Clergy 39 By Steven E. Warren Recommendations are provided for tax planning for clergy members. DEPARTMENTS: 2 Update 13 In Washington 19 International Journal 38 State Taxes 47 Tax Meetings

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