Colleagues:
The following items are not available to me locally. If anyone can
provide me with copies, I will be happy to reimburse. Thanks!
1. Gattegno & Bar; "Personal Holding Companies: How They're Taxed and
How to Plan for Them," 11 Prac. Acct. 20 (Dec. 1978)
2. Horvitz; "How to Avoid a Penalty When a Corporation is Used Primarily
as an Investment Tool," 21 Tax. for Acct. 104 (1978)
3. Cliff; "How to Use a Personal Holding Company as an Estate Planning
Tool," 13 Prac. Acct. 25 (Sept 1980)
4. Appel & Harris; "The Personal Service Company -- A Tax Planning
Tool," 33 U.S.C. Tax Inst. 10-1 (1981)
5. Carter & Bagwell; "How to Use Pesonal Holding Comapnies in Tax
Planning," 14 Pract. Acct. No.3,27 (1981)
6. Baumann; "Deficiency Dividends and Other Solutions to Avoiding
Personal Holding Company Tax," 59 J. Tax 202 (1983)
7. Auster; "Liquidation vs. Retention: The Personal Holding Company
Alternative," 37 Nat'l Pub. Acct 24 (1992)
Cheryl L. Wolfe
Law Librarian
Mackenzie Smith Lewis Michell & Hughes, LLP
600 Onbank Bldg.
P. O. Box 4967
Syracuse, NY 13221-4967
(315) 474-7571 (voice)
(315) 474-6409 (fax)
wolfec@emi.com
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