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8 Prac. Tax Law. 1 (1993-1994)

handle is hein.ali/practax0008 and id is 1 raw text is: THE PRACTICAL
TAX
LAWYERFALL 1993
LAWYER                          Volume 8/Number1
CONTENTS
The Revenue Reconciliation Act of 1993:
A New Tax Law and What To Do About It                  page 13
Here are the Act's many changes and how your clients can cope with them.
Robert E. Ward is of counsel to the Bethesda, Maryland, law firm of West and Fein-
berg, P.C.
What To Advise Small Business Corporations
After the Revenue Reconciliation Act of 1993           page 27
Congress has created a new form of tax preference for small businesses:
qualified small business stock. But don't let its similarity in name to other
small business provisions confuse you-or your clients.
Tami F. Conetta, an associate in the Clearwater, Florida, law firm of Alan S. Gassman,
PA., is a member of the Florida and Clearwater Bar Associations.
Alan S. Gassman, principal of the Gassman firm, is the author of numerous tax and
estate planning articles.
How The Office of Director
of Practice Works                                      page 33
Violation of the Treasury Department's regulations concerning tax practice
may result in suspension or disbarment from practice before the Internal
Revenue Service.
Leslie S. Shapiro is Director of Practice of the Internal Revenue Service in Washing-
ton, D.C.

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