id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-413	Shepard, Ira B.; McMahon, Jr., Martin J.	Recent Developments in Federal Income Taxation: The Year 2004	2022	94	.pdf	application/pdf	41227	1987	55	New proposed amendments 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 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.	cache/ftr-413.pdf	txt/ftr-413.txt