YEAR OF,ESTATE,SPECIAL,RULES,ESTATE PLANNING,COLUMN,JOURNAL,ONLINE SEARCH,SOFTWARE,PERSONAL,HELP,APRIL 1989,ABSTRACT,MERIT,ATTENTION,DEDUCTIBLE,TAX BASIS,INCOME,INCOME TAX,CAPITAL LOSSES,BENEFICIARIES,DISPOSAL,ACTIVITY,SHORT YEAR,ACCELERATION,PASS,BENEFITS,OBSERVATION,IT AINT OVER TIL ITS OVER,TRUE,AS IT,BASEBALL,CATEGORIES OF,UNIQUE,PLANNING,OPPORTUNITIES,FEES,EXECUTORS,DETERMINING,TAXABLE ESTATE,ESTATE TAX,PRINCIPAL,DEDUCTION,WAIVER,THE RIGHT,RETURN,SHOULD,FILED,INCOME TAX RETURN,DESIRABLE,EXAMPLE,MARITAL DEDUCTION,CREDIT,THE 2,FLOOR,ITEMIZED DEDUCTIONS,APPLY,COSTS,PAID,CONNECTION,ADMINISTRATION OF,TRUST,THE PROPERTY,TAKEN,INCOME TAX DEDUCTION,DECISION,MUST,WHETHER,OFFSET,FIDUCIARY,OPTION,AVAILABLE,RESIDUARY,THE YEAR,LESS THAN,EXECUTOR,IN EXCESS,TURN,PERSONAL INCOME TAX,RETURNS,APPEARS,SUBJECT TO,INCOME TAX RETURNS,ABILITY,MAXIMIZATION,YEAR 1,YEAR 2,THE LOSS,RISING,TAX RATES,MIGHT BE,DEFER,REPORT,RATE,BENEFIT,HIGHER,TAX RATE,CAPITAL GAINS,DISTINCTION,ORDINARY INCOME,STILL REMAINS,AREA,TAX,GENERALLY,ACCOUNTING,NET INCOME,MEASURE,BENEFICIARY,REPORTS,ADMINISTRATION,CASE,CAPITAL GAIN,THE EVENT,FUTURE,CARRY,FORWARD,PRO RATA,SHARE,LIFETIMES,AVAILABILITY,THE ESTATES,LOSS,SELL,PROPERTY,REDUCED,COST,GENERAL,RULE,TERMINATION,TAX YEAR,PURPOSE,DETERMINING THE NUMBER OF,SEPTEMBER 30,THE LAST YEAR,MANNER,NET OPERATING LOSS,EXTENT,PRIOR,SUSPENDED,PREVIOUSLY,EVENT,THE CASE,AMENDMENT,THE CODE,SEEMS,THE FACTS,ASSET,SOLD,NEED,MONTH,ASSETS,OPPORTUNITY,ACCELERATE,THE PASS,TERMINATED,FACES,POST MORTEM,CHOICES,IMPACT,CONTACT,ADVERTISE,ARCHIVES,TECHNICAL,PUBLICATION,PUBLIC,MANAGEMENT,EDUCATORS,PROFESSIONALS,EDITED,GOAL,THE INFORMATION,MANAGERS,PRACTICE,ENVIRONMENTS 2,NEW YORK STATE,SOCIETY OF,LEGAL,NOTICES,VISIT,