Aggregating Activities to Avoid the Hobby Loss Rules

By Michael R. Harmon and William N. Kulsrud

Current Developments in Employee Benefits and Pensions (Part I)

By Deborah Walker and Mark Neilio

Determining Basis in Tax-Free Acquisitions

By Dave N. Stewart and Steven C. Thompson

Current Developments in S Corporations (Part II)

By Stewart S. Karlinsky and Hughlene Burton

News Notes

Tax Clinic

DC Currents

Campus To Clients

Case Study

Tax Trends