4 J. Passthrough Entities 1 (2001)

handle is hein.journals/passtent4 and id is 1 raw text is: Journal of
Passthrough
Entities

24
35

Vol. 4, No. 1 January-February 2001
contents

Reverse Exchanges After Rev. Proc. 2000-37
By Mary B. Foster
New Regulations Under Code Sec. 752 Provide Increased
Flexibility (and a Bit More Complexity) in Allocating
Nonrecourse Liabilities Among Partners
By James E. Wreggelsworth

New Approaches Under the Final Code
Adjustment Regulations
By Patricia Ann Metzer

Acquisitions, Dispositions &
Structuring Techniques
By Richard M. Lipton
Estate & Succession Planning
By Louis A. Mezzullo
Real Estate & Passthrough
Finance Techniques
By Steven G. Frost
State Law & State Taxation
By Norman J. Silber

Sec. 197 Basis

5

10
13
16

Recent Developments & Observations
By Michael S. Lux
Conferences

44

Four Corners

20
48

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