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6 Prac. Tax Law. [i] (1991-1992)

handle is hein.ali/practax0006 and id is 1 raw text is: THE PRACTICAL
TAX
LAWYER

FALL 1991
Volume 6/Number 1

CONTENTS

FAG   Good News from the IRS: Final Regulations
[E    on Deferred Like-Kind Exchanges
There is some good news: the IRS took a very
liberal approach to deferred like-kind exchanges in
the regulations, thus allowing most of your client's
transactions to be accomplished with a minimum of
artifice or confusion.
A partner in the San Francisco, California, law firm of
Weller, Drucker & Brooks, Louis S. Weller is the Chair of
the ABA Section of Taxation's Subcommittee on Like-Kind
Realty Exchanges.
P-AGE Tax Clauses for Marital
05 Deduction Planning
Which part of an estate carries the estate tax
burden? What sort of will provisions protect the
marital deduction?
L. Frank Chopin, a partner in the Palm Beach, Florida,
office of Cadwalader, Wickersham & Taft, is a member of
the Florida State Bar Association's Foreign Taxation
Subcommittee, and the Federal, American, and
International Bar Associations.
PAGE How To Qualify a Real
[11J  Estate Investment Trust (Part 1)
For entities that qualify and elect to be taxed as
REITs, the Internal Revenue Code provides special
tax treatment.

PAGE 25

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