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33 Tax Adviser [i] (2002)

handle is hein.journals/txadv33 and id is 1 raw text is: o' THETAX ADVIER IF IIE MAGIAZINE OF PLANN ING, TRENDS & TECHI-NQUIFS JANUARY 2002 18 Significant Recent Developments 2Q Gains & Losses: Computing Capital Gains 8I on Sales of Partnership and S Corp. Interests 42 Estates, Trusts & Gifts: Gift May Create Income or Gain to Donor 4 ..............................New s Notes 48 ................. .Personal Financial Planning 50 62 ..................Tax Practice & Procedures - ...........................Case Study ---...................... .Tax Trends 64 - •.... -.

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