id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-380	Shepard, Ira B.	Recent Developments in Federal Income Taxation: The Year 2005	2022	146	.pdf	application/pdf	62897	2700	52	New proposed amendments, which differ from the 1/12/01 proposed amendments in several ways: (1) § 10.33 prescribes best practices for all tax advisors; (2) § 10.35 combines and modifies the standards 20061 Florida Tax Review applicable to marketed and more likely than not tax shelter opinions from former §§ 10.33 and 10.35; (3) § 10.36 contains the revised procedures for ensuring compliance with §§ 10.33 and 10.35; and (4) new § 10.37 contains provisions relating to advisory committees to the Office of Professional Responsibility. Exclusion of gain under §§ 121 and 1031 when a single property is both a personal residence and a business or investment property, either sequentially or simultaneously.	cache/ftr-380.pdf	txt/ftr-380.txt