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The Working Mothers Support Network was formed in April 2016 with the support of The Sarah Isom Center for Women and Gender Studies.  Group members are secretaries, deans, students, professors, coaches, and everything in-between.  Our children range in age from infancy to post-college.  Participation is open to any mother on campus seeking support from women that face, or have faced, the issues that arise from being a working mom

University of Mississippi. Sarah Isom Center for Women and Gender Studies

Working Mothers Support Network

University of Mississippi. Ole Miss Bands

Bands

Cleveland, Grover A.

Foreclosure, abandonment, and settlement: the tax effects on mortgagors

Abbin, Byrle M.

Daskal, Robert H.

Carlson, David K.

Estate Planning: Significant recent developments concerning estate planning (part II)

Burge, Marianne

O\u27Broin, Joe

Tax planning for Irish operations (part I)

Van de Ven, Martha A.

Kauffman, Steven A.

Merits of incorporating the athlete

American Institute of Certified Public Accountants

Tax Adviser 
Volume 9 Issue 8 Article 10 
1978 
Author index, 12 months ended July 1978 
American Institute of Certified Public Accountants 
Follow this and additional works at: https://egrove.olemiss.edu/tax_adviser 
 Part of the Accounting Commons, and the Taxation Commons 
Recommended Citation 
American Institute of Certified Public Accountants (1978) "Author index, 12 months ended July 1978," Tax 
Adviser: Vol. 9: Iss. 8, Article 10. 
Available at: https://egrove.olemiss.edu/tax_adviser/vol9/iss8/10 
This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It 
has been accepted for inclusion in Tax Adviser by an authorized editor of eGrove. For more information, please 
contact egrove@olemiss.edu. 
author index
12 months ended
 
July 1978
Abbin, Byrle M.
Estate planning: Significant 
recent
 developments concerning  
estate planning—1977. Part V—77:462. Significant 
recent
 de ­
velopments concerning estate planning—1978. Part I—78:
 150. Part 11-78-206. Part 111—78:287. Part IV—78:346.
Abbott, J. Perry
Using algebra to 
solve
 special tax problems. 78:219.
Alkire, Durwood
Tax features of securities 
options.
 77:652.
Arch, Terry B.
Employee plans: the fine line between permitted and pro
­
hibited discrimination. 77:644.
Barnett, Bernard
The taxation of trust distributions revisited after the '76 Act.
 
78:22.
Beaver, Bernie
'76 Act restrictions on foreign convention expenses. 77:720.
Berenson, David A.
Bankruptcy—Tax accounting, tax returns and congressional
 
revision: H.R. 9973. 78:298.
Bishko, Michael J.
A practitioner
’
s guide to mitigation. 77:452.
Burge, Marianne
Tax planning for 
Irish
 operations. Part I—78:233. Part II—  
78:281.
Burke, Frank M., Jr.
Taxation of solid minerals: understanding the property unit
 
concept. 78:82.
Carlson, David K.
See Abbin, Byrle M.
Carp, Gerald I.
Intrafamily “sale” for notes: IRS vs. T.C. 78:422.
Cleveland, Grover A.
Foreclosure, abandonment, and settlement: the tax effect on
 
mortgagors. 78:68.
Crumbley, D. Larry
Unraveling a collapsible partnership. 78:47. A summary of
 
civil liability in tax practice. 78:330.
Daskal, Robert H.
See Abbin, Byrle M.
Decelles, Robert K.
See O’Connor, Walter F.
Eustlce, James S.
The 
’
76 Act: loss carryovers. Part I—77:586. Part II—77:664.
Feldman, Herbert F.
Tax aspects of the construction industry. 77:610.
Foran, Michael F.
Tax features of securities options. 77:652.
Gaffney, Dennis J.
The double taxation of corporate-source income: reality or
 
illusion, 77:516.
Grauer, Josh
Crossword puzzle. 77:532.
Hanley, Thomas R.
Kurtz on disclosure of “questionable positions.” 77:496.
 
Former Commissioner’s thoughts on simplification and tax
 reform. 77:561. AICPA Comments On the Technical Correc
­tions 
Bill
 of 1977. 77:617. An interview with Commissioner  
Kurtz. 77:672. Assistant Commissioner discusses tax admin
­istration problems (or, keeping the Wolfe from the door).
 77:745. Single level of appeals gains favor within IRS; AICPA
 to survey CPA practitioners. 78-111. IRS suspends Sec. 274
 question on 1977 Form 1120. 78:162.
Haspel, Ahron H.
Taxation of solid minerals: understanding the property unit
 
concept. 78:82.
Hasselback, James R.
Security losses: the importance of being worthless. 78:102.
Henning, Michael A.
DISC and the 
’
76 Act. 78:324.
Hinderscheid, Lee F.
ADR depreciation—an automated system approach. 78:17.
Horvitz, Jerome
A summary of civil liability in tax practice. 78:330.
Jensen, Herbert L.
A summary of civil liability in tax practice. 78:330.
Jordan, William E.
Sec. 119 after Kowalski. 78:342.
Kalish, Richard H.
Intercompany pricing: 
how
 to handle an international tax  
examination. 78:196.
Kllgmann, Eugene W.
The foreign tax credit limitation: planning under the Sec.
861 regulations. 77:708.
Kretzer, Matthew R.
DISC and the '76 Act. 78:324.
Lieberman, Paul
Employee stock ownership trusts—an update. 77:476. Em
­
ployee stock ownership trusts: the final regulations. 78:260.
Linett, Eugene S.
For Tax Trends column, see “at a glance” page of each issue.
Linowes, Harry M.
Joint ownership with right of survivorship—the gift tax conse
­
quences. 77:604.
Lipner, Steven
The '76 Act and other developments affecting 
exempt
 organi ­
zations and charitable giving. 78:164.
Lotka, Lynn D.
The 76 Act—the death blow for Sec. 911? 77:551.
Manning, Robert F.
For the Spotlight column, see “at a glance” page of each
 
issue.
Miller, Roger L.
AICPA survey on single level of IRS appeals. 78:294. Tax
Division comments on single level of appeals. 78:428.
Mirsky, Burton M.
Significant recent developments concerning consolidated re
­
turns. 78:132.
O’Broin, Joe
Tax
 planning for Irish operations. Part I—78:233. Part II—  
78:281.
O
’Connor, Walter F.
The U.S. foreign tax credit limitation after the 76 Act. 77:580.
Orbach, Kenneth N.
Unraveling a collapsible partnership. 78:47.
Owens, James I.
The IRS information returns program. 78:359.
Pavlock, Robert S.
Employee stock ownerships trusts—an update. 77:476. Em
­
ploye
e stock ownership trusts: the final regulations. 78:260.
Protass, Steven L.
Significant recent developments concerning consolidated re
­
turns. 78:132.
Ramanathan, Kavasseri V.
Tax features of securities options. 77:652.
THE TAX ADVISER, AUGUST 1978 511
1
: Author index, 12 months ended July 1978
Published by eGrove, 1978
Rothschild, Leonard W., Jr.
Allocation and apportionment of research and development
 
expenditures under Regs. Sec. 1.861-8. 78:388.
Ruttie, Patrick J.
ADP in the IRS: responding to change. 78:99.
Seago, W. Eugene
Using a capital construction fund to defer income from
 
shipping and fishing vessels. 77:541. The tax treatment of
 start-up costs. 78:410.
Shrekgast, Wallace E.
The ’76 Act and other developments affecting exempt organi
­
zations and charitable giving. 78:164.
Shurtz, Nancy E.
Allocation of partnership income and loss after the '76 Act.
 
77:734.
Smith, James E.
The ’76 Act and the minimum tax: expanded planning op
­
portunities for deferred compensation. 78:76.
Stromsem, R. William
Kurtz on disclosure of “questionable positions.” 77:496.
 
Former Commissioner’s thoughts on simplification and tax
 reform. 77:561. AICPA comments on the Technical Correc
­tions Bill of 1977. 77:617. An interview with Commissioner
 Kurtz. 77:672. Assistant Commissioner discusses tax admin
­istration problems (or keeping the 
Wolfe
 from the door).  
77:745. Single level of appeals gains favor within IRS; AICPA
 to survey CPA practitioners. 78:111. IRS suspends Sec. 274
 question on 1977 Form 1120. 78:162. AICPA testifies on the
 President’s 1978 tax program. 78:246. The effect of the 
Free­dom of Information and Privacy Acts on IRS enforcement.
 78:363.
Sutherland, William R.
LIFO—an analysis of some computational procedures. 78:4.
Thomas, Kenneth F.
AICPA survey on single level of IRS appeals. 78:294. The
 
effect of the Freedom of Information and Privacy Acts on
 IRS enforcement. 78:363. Tax Division comments on single
 level of appeal. 78:428.
Wehrenberg, Ralph
The 76 Act—the death blow for Sec. 911? 77:551.
Welter, Robert S.
The effect of the minimum tax on intangible drilling costs.
 
77:678.
Wheeler, James E.
See Gaffney, Dennis J.
Wilkinson, Carl E.
76 Act estate tax 
changes
 affecting closely held business  
interests. 78:405
Witt, Terry
Using algebra to 
solv
 special tax problems. 78:219.
Tax clinic editors
Borini, Mario P. Josephs, Stuart R.
Sept. 77:533. May 78:271.
Diss, William T. Lerner, Herbert J.
Jan. 78:37. Aug. 77:485.
Elder, Peter Oehring, Thomas S.
Apr. 78:223. Dec. 77:725.
Ellentuck, Albert B. Sutherland, William R.
Oct. 77:595. Mar. 78:141.
Farber, Paul Braun, Steve
June 78:335. Feb. 78:92.
Gregory, William H. Tarantino, Dominic A.
Nov. 77:657. July 78:395.
Key to page references
Pages Issue Pages Issue Pages Issue
77:449-512 Aug. 77 77:705-768 Dec. 77 78:193-256 April 78
77:513-576 Sept. 77 78:1-64 Jan. 78 78:257-320 May 78
77:577-640 Oct. 77 78:65-128 Feb. 78 78-321-384 June 78
77:641-704 Nov. 77 78:129-192 March 78 78:385-448 July 78
512 THE TAX ADVISER, AUGUST 1978
2
Tax Adviser, Vol. 9 [1978], Iss. 8, Art. 10
https://egrove.olemiss.edu/tax_adviser/vol9/iss8/10


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Working Mothers Support Network

Bands

Foreclosure, abandonment, and settlement: the tax effects on mortgagors

Estate Planning: Significant recent developments concerning estate planning (part II)

Tax planning for Irish operations (part I)

Merits of incorporating the athlete

Author index, 12 months ended July 1978

tax trends

Washington Report: In good form: comments of the Tax Forms Subcommittee

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