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Online Issues > December 2003 > 2003 JofA Index Jan-Dec
Index to
volume 195 and 196
January 2003 to December 2003
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To search by subject, select a subject from below.
Subject Headings in the Index
Auditing
Auditors’
Responsibility for Fraud Detection. Ramos, Michael. January, p.
28.
Audit Redux. McConnell,
Donald K. Jr.; Banks, George Y. January, p. 39.
——
The Auditor’s Approach to
Fair Value. Menelaides, Susan L.; Graham, Lynford E.; Fischbach,
Gretchen. June, p. 73.
——
How Sarbanes-Oxley Will Change
the Audit Process. McConnell, Donald K. Jr.; Banks, George Y.
September, p. 49.
——
AICPA Issues Nonattest Services Independence
Rules. (For the Practicing Auditor) Allen, Catherine R. December,
p. 81.
A Primer for Brainstorming Fraud Risks.
Beasley, Mark S.; Jenkins, J. Gregory. December, p. 32.
Business
and Industry
Auditors’
Responsibility for Fraud Detection. Ramos, Michael. January, p.
28.
Golden Business Ideas. January,
p. 124.
A Napster for Financial
Data? Zarowin, Stanley. January, p. 66.
——
Ensuring Ethical Effectiveness.
Myers, Randy. February, p. 28.
Golden Business Ideas. February, p.
104.
——
Businesses in Transition.
Zunitch, Victoria M. March, p. 43.
Golden Business Ideas. March, p.
104.
Nail a Construction Niche.
Phelan, Sarah. March, p. 35.
Protect Small Business. Wells,
Joseph T. March, p. 26.
The Single-Participant
401(k). Fairley, Juliette; Fleming, Peter D. March, p. 49.
——
CFOs for Hire. Myers, Randy.
April, p. 35.
Golden Business Ideas. April, p.
108.
Management Is Responsible,
Too. Thomas, Arleen R.; Gibson, Kim M. April, p. 53.
Maximize Your Global IP.
Hardgrove, Michael W.; Voloshko, Alex. April, p. 43.
——
Golden Business Ideas. May, p. 92.
Health Care Costs on the
Rise. Harrington, Cynthia. May, p. 59.
How to Profit by Safeguarding
Privacy. Parker, Robert G. May, p. 47.
Taxation of Pending Claims.
Maples, Larry. May, p. 31.
——
The Auditor’s Approach to
Fair Value. Menelaides, Susan L.; Graham, Lynford E.; Fischbach,
Gretchen. June, p. 73.
Golden Business Ideas. June, p. 124.
Regulation FD—Coping
in the Trenches. McCarthy, Ed. June, p. 53.
——
Golden Business Ideas. July, p. 108.
——
Golden Business Ideas. August, p.
108.
The New Accounting
Environment. Harrington, Cynthia. August, p. 28.
——
CPAs as Audit Committee
Members. Scarpati, Stephen A. September, p. 32.
Golden Business Ideas.
September, p. 116.
A Strategy for Finding the
Right Accounting Software. Johnston, Randolph P. September, p.
39.
——
Golden Business Ideas. October, p.
104.
——
Golden Business Ideas. November, p.
120.
——
Golden Business Ideas. December, p. 120.
Business
Valuation
Start a BV
Engagement the Right Way. York, Timothy W. August, p. 35.
——
A Good Deal Depends on
Preparation. Burkert, Rod P. November, p. 47.
——
The ABV Credential: Leading the Way. Beaton,
Neil J.; Mard, Michael J. December, p. 41.
Career
Development
The Fraud
Examiners. (The Fraud Beat) Wells, Joseph T. October, p. 76.
——
Follow the Greenback Road. (The
Fraud Beat) Wells, Joseph T. November, p. 84.
Checklist
Fine-Tune
Your Marketing Know-How. January, p. 26.
——
Insist on the BV Data That
Matter. February, p. 26.
——
Treat Them Right on the
Telephone. March, p. 24.
——
Mind Your E-Mail Manners. April,
p. 26.
——
Reach Out—to Get That Job.
May, p. 24.
——
Help Middle-Market Companies Get
Funding. July, p. 26.
——
Hold a Memorable Miniconference.
August, p. 26.
——
Sarbanes-Oxley Software: Ten
Questions to Ask. September, p. 30.
——
Plan an Effective Retreat.
October, p. 28.
——
Help Clients Keep 401(k) Plans
Up to Date. November, p. 30.
——
Tips to Track Deliveries. December, p. 30.
Compliance
How to Profit by
Safeguarding Privacy. Parker, Robert G. May, p. 47.
——
Investment Adviser Advertising.
Carroll, Brian. November, p. 39.
Consulting
Niche Development Tips.
Hayes, Michael. December, p. 45.
Corporate
Finance
Regulation
FD—Coping in the Trenches. McCarthy, Ed. June, p. 53.
Corporate
Governance
Ensuring Ethical Effectiveness.
Myers, Randy. February, p. 28.
Disaster
Planning
Before the Deluge—and After.
Phelan, Sarah; Hayes, Michael. April, p. 57.
Divorce
Consulting
Starting Over.
Burrage, Thomas F. October, p. 50.
Education
Practitioners as Mentors.
Weinstein, Gerald P.; Schuele, Karen. June, p. 39.
——
Online CPE—Getting Easier All
the Time. Seay, Robert A.; Rudolph, Holly R.; Boldt, Margaret N.
July, p. 63.
——
Jump-Starting Financial Literacy. Breitbard,
Stanley H. December, p. 56.
Employee
Benefits
The
Single-Participant 401(k). Fairley, Juliette; Fleming, Peter D.
March, p. 49.
——
Health Care Costs on the Rise.
Harrington, Cynthia. May, p. 59.
Estate
Planning
Death and
Taxes. Kevles, Barbara. April, p. 71.
Financial
Reporting
Regulation
FD—Coping in the Trenches. McCarthy, Ed. June, p. 53.
——
OCBOA Financial Statements.
Ratcliffe, Thomas A. October, p. 71.
Fraud (includes
Fraud Prevention)
Auditors’
Responsibility for Fraud Detection. Ramos, Michael. January, p.
28.
——
The Padding That Hurts. (The Fraud
Beat) Wells, Joseph T. February, p. 67.
——
Protect Small Business. Wells,
Joseph T. March, p. 26.
——
Corruption: Causes and Cures. (The
Fraud Beat) Wells, Joseph T. April, p. 49.
Management Is Responsible,
Too. Thomas, Arleen R.; Gibson, Kim M. April, p. 53.
——
The World’s Dumbest
Fraudsters. (The Fraud Beat) Wells, Joseph T. May, p. 55.
——
Money Laundering: Ring Around the
White Collar. (The Fraud Beat) Wells, Joseph T. June, p. 49.
——
Sherlock Holmes, CPA, Part 1. (The
Fraud Beat) Wells, Joseph T. August, p. 86.
Turn Excel Into a Financial
Sleuth. Rose, Anna M.; Rose, Jacob M. August, p. 58.
——
Sherlock Holmes, CPA, Part 2. (The
Fraud Beat) Wells, Joseph T. September, p. 70.
——
The Fraud Examiners. (The Fraud
Beat) Wells, Joseph T. October, p. 76.
——
Follow the Greenback Road. (The
Fraud Beat) Wells, Joseph T. November, p. 84.
——
A Primer for Brainstorming Fraud Risks.
Beasley, Mark S.; Jenkins, J. Gregory. December, p. 32.
Rules for the Written Record. Wells,
Joseph T. December, p. 75.
General
Interest
Golden Business
Ideas. January, p. 124.
Go With the Flow. (Graphic)
January, p. 17.
News Digest. January, p. 17.
——
Family Comes First. (Graphic)
February, p. 16.
Golden Business Ideas. February,
p. 104.
News Digest. February, p. 15.
Test the Waters. (Graphic)
February, p. 15.
——
Golden Business Ideas. March, p.
104.
Lease to Save Most.
(Graphic) March, p. 16.
Lose the Attitude.
(Graphic) March, p. 16.
News Digest. March, p. 15.
RSVP ASAP. (Graphic) March,
p. 15.
Seven-Year Switch.
(Graphic) March, p. 15.
——
Golden Business Ideas. April, p.
108.
Hiding Behind E-Mail?
(Graphic) April, p. 18.
News Digest. April, p. 17.
Timing Is Everything.
(Graphic) April, p. 17.
——
CEOs Take Steps to Rebuild
Trust. (Graphic) May, p. 15.
E-Tools of the Trade.
(Graphic) May, p. 16.
Golden Business Ideas. May, p.
92.
News Digest. May, p. 15.
A Sign of the Times.
(Graphic) May, p. 16.
——
Customers’ Interest in
Online Services Rises. (Graphic) June, p. 12.
Golden Business Ideas. June, p.
124.
The New
Entrepreneurs—Minority Men. (Graphic) June, p. 12.
News Digest. June, p. 11.
Reach Out and Annoy
Someone. (Graphic) June, p. 11.
——
Golden Business Ideas. July, p. 108.
JofA
Recognizes Top Authors, Including 2002’s Best. (News Digest)
July, p. 18.
News Digest. July, p. 17.
Once Usually Is Enough.
(Graphic) July, p. 17.
Private Companies React to
Sarbanes-Oxley. (Graphic) July, p. 19.
——
Golden Business Ideas. August, p.
108.
Growth Spurs Hiring.
(Graphic) August, p. 17.
News Digest. August, p. 17.
Raise Salaries and Your
Firm’s Competitive Edge. (Graphic) August, p. 18.
——
Golden Business Ideas. September, p.
116.
Management’s Top
Concerns. (Graphic) September, p. 22.
News Digest. September, p. 21.
Starting Pay Rises for New
Accountants. (Graphic) September, p. 21.
——
Golden Business Ideas. October, p.
104.
News Digest. October, p. 19.
Top 10 Reasons People Seek
Financial Advisers. (Graphic) October, p. 19.
——
Employed Job Seekers Find the
Time. (Graphic) November, p. 21.
Golden Business Ideas. November,
p. 120.
News Digest. November, p. 21.
They’re Covered.
(Graphic) November, p. 22.
——
Execs Feeling Less Ambitious. (Graphic)
December, p. 19.
Golden Business Ideas. December, p. 120.
News Digest. December, p. 19.
One on One: The PCAOB Chairman and the JofA.
(Special Report) December, p. 16.
The Well-Rounded CFO. (Graphic)
December, p. 20.
In
My Opinion
Fear, Greed and the Madness of
Markets. Landberg, William. April, p. 79.
——
Dear Mr. Chairman. Walker, David
M. June, p. 46.
Inside
AICPA
AICPA Educates
Women About PFS Value. January, p. 100.
Four
Enter Hall of Fame. January, p. 100.
Hunnicutt
Lauded for Career Contributions. January, p. 101.
Institute
Honors Kirtley and Williams. January, p. 100.
Institute
Seeks Top Achievers in Accounting Education. January, p. 100.
Padwe
Wins Top Tax Award. January, p. 101.
——
Accounting Education Aid
Available. March, p. 81.
Framson Named Top PFP
Contributor. March, p. 81.
Frequency of the CPA
Letter to Increase; Full Edition Goes Online. March, p. 81.
Two ABVs Honored. March,
p. 81.
——
Accounting Educators
Honored. April, p. 94.
Committee
Application Deadline Extended. April, p. 94.
Frequency of CPA
Letter to Increase; Full Edition to Be Available Online.
April, p. 94.
Trust Services
Principles, Criteria Added to Professional Literature. April, p.
94. (A clarification for this item appears in May on page
16.)
——
Holder Cited as
Outstanding Educator. July, p. 88.
Montoya Recognized
for Volunteer Work. July, p. 88.
——
Institute Names Metzler
Small Firm Liaison. October, p. 94.
Kess Cited for Service
to the Profession. October, p. 95.
Maiman Chosen to Head
AICPA Communications. October, p. 94.
Virginian Earns Top
Honors on CPA Exam. October, p. 95.
——
Accounting Students
Win Competition. November, p. 93.
AICPA Comments on IRS
Currency Transaction Proposal. November, p. 93.
California
Municipal Official Named Best Government CPA. November, p. 93.
Institute Proposes
Auditing Standards Changes to PCAOB. November, p. 93.
——
AICPA Software Gives CPAs Career
Edge. December, p. 97.
AICPA Updates Summary of State
Reform Issues. December, p. 96.
AICPA Urges End to Abusive Tax
Shelters. December, p. 96.
Chicago Candidate Tops Field on
CPA Exam. December, p. 97.
CPAs Helping One Another.
December, p. 97.
Faster CPE Results. December, p.
96.
Institute Names Becton Chief Press
Officer. December, p. 96.
Institute Proposes Taxpayer
Advocacy Improvements. December, p. 96.
Institute Supports Women in
Business. December, p. 97.
Insurance
Issues
Understanding
Life Insurance Illustrations. Alexander, Neil. February, p. 70.
——
Split-Dollar Redux. Alexander,
Neil; Brody, Lawrence. June, p. 95.
——
How to Tame Health Care Costs.
Siegel, Stanley B. August, p. 83.
Internal
Controls
How
Sarbanes-Oxley Will Change the Audit Process. McConnell, Donald
K. Jr.; Banks, George Y. September, p. 49.
International Intellectual Property
Management
Maximize Your
Global IP. Hardgrove, Michael W.; Voloshko, Alex. April, p. 43.
Investments
Socially
Responsible Investing. Harrington, Cynthia. January, p. 52.
——
Fear, Greed and the Madness of
Markets. Landberg, William. April, p. 79.
——
Investing After 50. Bernstein,
Phyllis J. June, p. 20.
Letters
Auditors
Should Work Together. Holdegraver, Donald. January, p. 12.
Ethics
More Than Rules Compliance. Siegel, Arthur. January, p. 12.
In
Favor of Regulation. Sengstock, Daniel J. January, p. 12.
Watch
Your Appearance. Hollister, David J. January, p. 12.
——
About Technology Advice.
Yudkowsky, Chaim. February, p. 11.
An
Excellent Learning Tool. Erickson, Russ. February, p. 12.
Lottery
System Would Help. Owens, William E. February, p. 11.
Preparer
Approach Lacking in Accounting Education. Buckley, C. James Jr.
February, p. 11.
A
Principle to Live By. Steenwyk, Laura. February, p. 12.
——
Bribing the Messenger.
Hodes, Stephen. March, p. 12.
Prefers Paper
Filing. Fawls, James G. March, p. 11.
System Needs More
Than Band-Aids. Wilson, Peter H. March, p. 11.
Time for CPAs to Take a
Stand. Noble, Gilbert F. March, p. 11.
Treatment of
Earnings. Dole, Stanley F. March, p. 12.
——
Auditor Should Resign.
Jeter, John A. April, p. 13.
JofA Taken to
Task. Lichtenthal, David. April, p. 13.
More About Payroll
Fraud. Wood, Joy S. April, p. 13.
Takes Issue With
Report Cited. Mulva, Patrick T. April, p. 13.
——
Accounting History
Relevant to the Present? Sharp, Andrew D. May, p. 12.
Another Resource for
Ethics Programs. Madison, Roland L. May, p. 11.
Corporate Culture
and Ethical Behavior. Jones, George P. May, p. 11.
E-Mail Blues. Kmiec,
Edward J. May, p. 12.
In Favor of Electronic
Filing. Ellis, Doug. May, p. 12.
Regaining Public
Trust Our First Priority. Haugh, F. G. May, p. 11.
——
Active Management vs.
Indexing. Preston, Robert. July, p. 13.
Auditors Don’t
Create Corporate Environment. Coogan, James L. July, p. 13.
Revisiting
Temporary CFOs. McDonald, Paul C. July, p. 13.
A Student
Member’s Views on the Profession. Cangemi, Marc. July, p.
14.
——
A Future CPA Wants to
Know. Jones, Barth. August, p. 14.
E-Mail’s a Great
Communication Tool. Harbison, Oliver W. Jr. August, p. 13.
Ongoing Debate Over
Electronic Filing. Josephs, Stuart R. August, p. 13.
An Opinion on
Dividend’s Taxation. McNairn, William N. August, p. 13.
Retention of CPA
Employees. Woodard, Linda. August, p. 14.
——
Business Aircraft and
Depreciation. Berger, Ben. September, p. 17.
CPAs and Incidental
Investment Advice. Stenzel, Tom. September, p. 17.
Finds DCA Strategy
Lacking. Knepper, Dean. September, p. 17.
Maintaining
Independence. Louderback, Tom. September, p. 17.
On U.S. Health Care.
Beenham, Kathleen. September, p. 18.
——
Another Choice. Bills,
Daniel A. October, p. 17.
A Burning Question. Frank,
Arnold. October, p. 17.
Tax Ruling—Not
Procedure. Krausse, Lynn. October, p. 17.
Misidentification
Noted. Edwards, William. October, p. 17.
The Most Misunderstood
Investments. Raskin, Barbara Jean. October, p.17.
——
Don’t Overlook
Government Accounting. James, Teri-Ann. November, p. 18.
Evaluating
Alternative Investments. Jones, Daryl D. November, p. 17.
Proud of Public
Accounting Background. Moffitt, Kenneth J. November, p. 17.
A Simpler Approach
to Keeping Employees. Schwartzenhauer, Dale. November, p. 18.
A
Whistle-Blower’s Statement Needed. Porter, Grover L.
November, p. 17.
Litigation
Issues
Don’t
Volunteer for Trouble. Sompayrac, Joan. January, p. 81.
——
Starting Over. Burrage, Thomas
F. October, p. 50.
Marketing
Period of
Adjustment. Banham, Russ. February, p. 43.
——
Tell Us More. Nitterhouse,
Denise; Berstell, Gerald. July, p. 35.
Official
Literature
Exposure Drafts Outstanding. January, p. 103.
——
Exposure Drafts Outstanding. February, p. 82.
——
Exposure Drafts Outstanding. March, p. 84.
——
Exposure Drafts Outstanding. April, p. 99.
——
Exposure Drafts Outstanding. May, p. 84.
——
Exposure Drafts Outstanding. June, p. 98.
——
Exposure Drafts Outstanding. July, p. 91.
——
Exposure Drafts Outstanding. August, p. 92.
——
Exposure Drafts Outstanding. September, p. 90.
——
Exposure Drafts Outstanding. October, p. 97.
——
Exposure Drafts Outstanding. November, p. 96.
——
Exposure Drafts Outstanding. December, p. 99.
Official
Releases
SAS No. 99—Consideration of Fraud in a
Financial Statement Audit. January, p. 105.
——
SAS No. 100—Interim Financial Information. February,
p. 86.
SSARS No. 9—Omnibus Statement on Standards for
Accounting and Review Services—2002. February, p. 96.
——
Ethics Interpretations and Rulings. March, p. 97.
Statement of Financial Accounting Standards No. 148—Accounting
for Stock-Based Compensation—Transition and Disclosure. March,
p. 86.
SOP 02-2—Accounting for Derivative Instruments and
Hedging Activities by Not-for-Profit Health Care Organizations,
and Clarification of the Performance Indicator. March, p.
88.
——
Ethics Interpretations and Ruling. April, p. 101.
——
GASB Statement no. 40—Deposit and Investment Risk
Disclosures. June, p. 101.
SAS No. 101—Auditing Fair Value Measurement and
Disclosures. June, p. 101.
Auditing Interpretations. June, p. 101.
——
FASB no. 149—Amendment of Statement 133 on Derivative
Instruments and Hedging Activities. July, p. 93.
Revisions to AICPA Council Resolutions. July, p. 104.
——
FASB no. 150—Accounting for Certain Financial
Instruments with Characteristics of both Liabilities and Equity. August,
p. 94.
GASB Statement no. 41—Budgetary Comparison
Schedules—Perspective Differences. August, p. 101.
SSARS Interpretation. August, p. 104.
——
Ethics Interpretations and Rulings. September, p. 101.
SOP 03-1—Accounting and Reporting by Insurance
Enterprises for Certain Nontraditional Long-Duration Contracts
and for Separate Accounts. September, p. 93.
——
Attestation Interpretations. November, p. 112.
SSARS Interpretations. November, p. 113.
SOP 03-2—Attest Engagements on Greenhouse Gas Emissions
Information. November, p. 99.
——
Revisions to Bylaws and Council Resolutions. December, p. 103.
SSTS Interpretation. December, p. 105.
Performance
Measurement
Accountability by
Numbers. Kerr, Deborah L. June, p. 61.
Personal Financial Planning (includes Financial Planning Trends)
What’s
Hot, What’s Not. Bernstein, Phyllis J. January, p. 58.
——
Mutual Fund Redemptions. Knight,
Lee G.; Knight, Ray A. March, p. 55.
——
Real Estate Is Hot…Don’t
Get Burned. Duffy, Maureen Nevin. July, p. 28.
——
Investment Tax Planning for
Retirement. Chesser, Delton L.; Harrison, Walter T. Jr.;
Reichenstein, William R. August, p. 63.
——
Investment Adviser Advertising.
Carroll, Brian. November, p. 39.
Practice
Development
Nail a
Construction Niche. Phelan, Sarah. March, p. 35.
——
Meyners Pays for Performance.
Brotherton, Phaedra. July, p. 41.
Mom-and-Pop Shops. Telberg,
Rick. July, p. 49.
Practice
Management
Audit Redux.
McConnell, Donald K. Jr.; Banks, George Y. January, p. 39.
Don’t Volunteer for
Trouble. Sompayrac, Joan. January, p. 81.
It Works for Them. January,
p. 63.
Maintain Excellence, Cut
Risk. McDonnell, Patrick J. January, p. 75.
——
Period of Adjustment. Banham,
Russ. February, p. 43.
——
The A to Z of Keeping Staff.
Satava, David. April, p. 67.
Before the Deluge—and
After. Phelan, Sarah; Hayes, Michael. April, p. 57.
——
Get the Most Out of Training
Day. McDonald, Kerry A. May, p. 39.
——
Online CPE—Getting Easier All
the Time. Seay, Robert A.; Rudolph, Holly R.; Boldt, Margaret N.
July, p. 63.
Tell Us More. Nitterhouse,
Denise; Berstell, Gerald. July, p. 35.
——
Add a New Owner to Your Firm.
Weinstein, Stephen. August, p. 43.
——
Have a Fallback Plan. Telberg,
Rick. September, p. 57.
To Your Health.
Johnson-Moreno, Heather. September, p. 65.
——
A Paperless Success Story. (Case
Study) Phelan, Sarah. October, p. 59.
——
Tax Services After
Sarbanes-Oxley. Purcell, Thomas J.; Lifson, David. November, p.
32.
Professional
Ethics
Streamlining
Ethics Enforcement. Snyder, Lisa A. August, p. 51.
Professional
Issues
Sarbanes-Oxley
Act Tops NASBA Meeting Agenda. (Special Report) Haberman, Louise
Dratler. February, p. 22.
——
Your EQ Skills: Got What It Takes?
Akers, Michael D.; Porter, Grover L. March, p. 65.
——
Computerized CPA Exam Only
Months Away. (Special Report) Johnson, Gregory. September, p. 11.
——
An Insider’s View of the
New, Computerized CPA Exam. (Special Report) Snyder, Adam.
October, p. 11.
——
How to Take the Revised CPA
Exam. (Special Report) Babuin, Diane. November, p. 11.
The Profession’s Roots.
Tie, Robert. November, p. 57.
——
Jump-Starting Financial Literacy. Breitbard,
Stanley H. December, p. 56.
The New CPA Exam—Meeting
Today’s Challenges. Snyder, Adam. December, p. 11.
One on One: The PCAOB Chairman and the JofA.
(Special Report) December, p. 16.
Reviews
Business
Bookshelf. Person, Stanley. May, p. 78.
Small
Business
Businesses in Transition.
Zunitch, Victoria M. March, p. 43.
Nail a Construction Niche.
Phelan, Sarah. March, p. 35.
Protect Small Business. Wells,
Joseph T. March, p. 26.
The Single-Participant
401(k). Fairley, Juliette; Fleming, Peter D. March, p. 49.
——
Mom-and-Pop Shops. Telberg,
Rick. July, p. 49.
Software
Users Rank Tax
Software. Zarowin, Stanley. October, p. 30.
State/Local Government Audits
Materiality
Considerations. Holder, William W.; Schermann, Kenneth R.;
Whittington, Ray. November, p. 61.
Succession
Planning
Businesses
in Transition. Zunitch, Victoria M. March, p. 43.
——
Add a New Owner to Your Firm.
Weinstein, Stephen. August, p. 43.
——
Have a Fallback Plan. Telberg,
Rick. September, p. 57.
Tax (includes
Corporate Tax and Tax Practice Management)
Intentionally Defective
Irrevocable Trusts. (From The Tax Adviser) Laffie, Lesli S.
January, p. 94.
An
IRA Distribution or Not? (Tax Case) Reichert, Charles J. January,
p. 90.
More Bang! Bang! for Our
Bucks. (Graphic) January, p. 89.
Tax Notes. January, p. 90.
Timely Refund Claims. (Tax
Case) Schnee, Edward J. January, p. 89.
Uncle Sam Wants (to Get)
You. (Graphic) January, p. 90. (A correction for this graphic
appears in April on page 18.)
U.S. Government Plays Favorites.
(Graphic) January, p. 89.
When Are ERP Costs
Deductible? (Tax Brief) Maples, Larry. January, p. 91.
——
Computer Software and
the Research Credit. (Tax Case) Schnee, Edward J. February, p.
61.
Is the Tax Court Becoming a
Divorce Court? Cozort, Larry A. February, p. 35.
Loan
Guaranties and Tax-Free Transfers to Controlled Corporations.
(Tax Case) Reichert, Charles J. February, p. 62.
Payroll Taxes on Terminated
Employees. (From The Tax Adviser) Laffie, Lesli S. February, p.
64.
Social Security Lags for
Ladies. (Graphic) February, p. 61.
Tax Notes. February, p. 62.
——
Contributing Appreciated
Property. (Tax Case) Schnee, Edward J. March, p. 75.
Payments to the Needy Rise.
(Graphic) March, p. 75.
When Is a Wage Not a Wage?
(From The Tax Adviser) Laffie, Lesli S. March, p. 76.
——
Amnesty for Offshore Tax Evasion.
(From The Tax Adviser) Laffie, Lesli S. April, p. 86.
Are Education Appropriation
Levels Appropriate? (Graphic) April, p. 83.
Eighth Circuit
Shifts Burden of Proof to IRS. (Tax Case) Friske, Karyn Bybee;
Smith, Darlene Pulliam. April, p. 84.
Shareholder
Legal Fees. (Tax Case) Schnee, Edward J. April, p. 83.
Tax Notes. April, p. 85.
Treasury Clarifies
Third-Party Transfers. (Tax Brief) Quinn, Tina; Carr, Rebecca.
April, p. 83.
Uncle Sam Empties His
Pockets. (Graphic) April, p. 84.
——
ESAs vs. QTPs. (From The Tax
Adviser) Laffie, Lesli S. May, p. 70.
Invalid
Partnership. (Tax Case) Schnee, Edward J. May, p. 67.
MACRS
Reclassification Not Change in Accounting Method. (Tax Case)
Burnett, Sharon; Smith, Darlene Pulliam. May, p. 67.
Taxation of Pending Claims.
Maples, Larry. May, p. 31.
Taxes Play Smaller Part in
the GDP. (Graphic) May, p. 67.
Uncle Sam Gives Retirees a
Raise. (Graphic) May, p. 68.
——
AMT Filers to Multiply.
(Graphic) June, p. 83.
Asbestos Removal
Costs Deductible. (Tax Case) Reichert, Charles J. June, p. 85.
E-Filing Here to Stay.
(Graphic) June, p. 83.
Filings to Rise Steadily.
(Graphic) June, p. 84.
Maybe It’s Time to
Quit. (Graphic) June, p. 84.
More Clarification on 1031
Exchanges. (Tax Brief) Raitz, Ronald L. June, p. 83.
Partnership
Items. (Tax Case) Schnee, Edward, J. June, p. 84.
When Are Advance Payments
Includible in Income? (From The Tax Adviser) Laffie, Lesli S.
June, p. 88.
——
Deductibility of Business
Aircraft. Miller, Karen C.; Flesher, Tonya K. July, p. 57.
Deductions for Bonus Plans.
(From The Tax Adviser) Laffie, Leslie S. July, p. 82.
Divorce Decree No
Substitute for Form 8332. (Tax Brief) Quinn, Tina; Nash, Claire
Y. July, p. 78.
Same Time, This Year.
(Graphic) July, p. 78.
Taxing the Sale of a
Business. (Tax Case) Schnee, Edward J. July, p. 79.
——
Dumping the AMT Would Be Costly.
(Graphic) August, p. 73.
Employer Benevolent Funds.
(From The Tax Adviser) Laffie, Lesli S. August, p. 76.
How Low Can It Go? (Graphic)
August, p. 72.
SCIN Between Family
Members Is Bona Fide Transaction. (Tax Case) Nash, Claire Y.;
Quinn, Tina. August, p. 73.
Tax Notes. August, p. 73.
Taxpayer Precluded
From Itemizing Deductions for AMT. (Tax Case) August, p. 72.
——
Bonuses and Accumulated
Earnings Prove Troublesome. (Tax Case) Burnett, Sharon; Smith,
Darlene Pulliam. September, p. 78.
For Richer, For
Poorer—But Mostly Poorer. (Graphic) September, p. 77.
IRC Section 1341—A
Reversal. (Tax Case) Schnee, Edward J. September, p. 77.
More Deductions, Higher
Cost. (Graphic) September, p. 77.
The Section 412(i) Retirement
Alternative. (From The Tax Adviser) Laffie, Lesli S. September,
p. 80.
Small Income, Big Tax.
(Graphic) September, p. 78.
——
Don’t Take It Personally.
(Graphic) October, p. 81.
E-Filing Increases This
Year. (Graphic) October, p. 82.
More Self-Filers Go
Electronic. (Graphic) October, p. 81.
Pass-Through Entities’ Tax
Payments for Nonresident Owners. (From The Tax Adviser) Laffie,
Lesli S. October, p. 86.
Principal
Residence—Which Home Is It? (Tax Case) Reichert, Charles J.
October, p. 84.
Reasonable
Inquiry Required to Avoid Tax-Preparer Penalties. (Tax Case)
October, p. 82.
Step Transaction
Doctrine Thwarts Attempt to Exclude Gift Taxes. (Tax Case) Nash,
Claire Y.; Quinn, Tina. October, p. 83.
Tax Relief—Chapter 2003.
Carr, Rebecca; Quinn, Tina. October, p. 41.
Trust Investment Fees
Revisited. (Tax Case) Schnee, Edward J. October, p. 81.
Uncle Sam Lends a Hand.
(Graphic) October, p. 84.
——
Bankruptcy and S
Corporation Pass-Through. (Tax Case) Schnee, Edward J. November,
p. 77.
Court Says Unallocated
Support Payments Are Alimony. (Tax Brief) Nash, Claire Y.; Quinn,
Tina. November, p. 80.
Fewer Returns Filed by
Phone. (Graphic) November, p. 79.
Funding Medical Expenses. (From
The Tax Adviser) Laffie, Lesli S. November, p. 82.
In the Money? Letsch,
Douglas. November, p. 73.
Losses Trust
Deducted Were Not From Passive Activity. (Tax Case) Nash, Claire
Y.; Quinn, Tina. November, p. 79.
Reasonable
Compensation. (Tax Case) Cenker, William J.; Bloom, Robert.
November, p. 78.
Tax Notes. November, p. 78.
Tax Services After
Sarbanes-Oxley. Purcell, Thomas J.; Lifson, David. November, p.
32.
They’ve Made Your Bed,
Now Pay for It. (Graphic) November, p. 80.
What Uncle Sam Got.
(Graphic) November, p. 77.
——
Deducting Compensation Paid With Property.
(Tax Case) Schnee, Edward J. December, p. 84.
Tax-Planning Services for Clients or
Employers. Karl, Edward. December, p. 69.
Royalties or Wages? (From The Tax Adviser)
Laffie, Leslie S. December, p. 86.
What a Relief! (Graphic) December, p.
84.
Technology
A Napster for
Financial Data? Zarowin, Stanley. January, p. 66.
Smart Stops on the Web.
January, p. 25.
Technology Q&A. January,
p. 96.
Web Sites Worth a Visit.
January, p. 73.
——
Smart Stops on the Web.
February, p. 25.
Technology Q&A.
February, p. 73.
——
Smart Stops on the Web. March,
p. 23.
Technology Q&A. March,
p. 78.
——
Hot Stuff: What You Need and
What You Don’t. Zarowin, Stanley. April, p. 28.
Smart Stops on the Web.
April, p. 24.
Technology Q&A. April,
p. 88.
——
Smart Stops on the Web. May, p.
23.
Technology Q&A. May, p.
72.
——
Smart Stops on the Web. June,
p. 19.
Technology Q&A. June, p.
90.
——
Smart Stops on the Web. July,
p. 25.
Technology Q&A. July, p.
84.
——
Smart Stops on the Web. August,
p. 25.
Technology Q&A. August,
p. 79.
——
Smart Stops on the Web.
September, p. 29.
A Strategy for Finding the
Right Accounting Software. Johnston, Randolph P. September, p.
39.
Technology Q&A.
September, p. 82.
——
Smart Stops on the Web.
October, p. 27.
Technology Q&A. October,
p. 88.
——
Smart Stops on the Web.
November, p. 29.
Technology Q&A.
November, p. 89.
——
Smart Stops on the Web. December, p. 29.
Technology Q&A. December, p. 89.
Technology
Workshop
Spreadsheets
With Something Extra. Mahoney, Lois S.; Welch, Judith K.
February, p. 52.
——
Collaboration Without Headaches.
Brandon, Duane; Crabtree, Aaron. March, p. 71.
——
Data Menus at Your Fingertips.
Hayes, David C.; Hunton, James E.; Slater, Robert D. June, p. 30.
——
Make Excel a Little Smarter.
Mahoney, Lois S.; Kelliher, Charles. July, p. 73.
——
Turn Excel Into a Financial Sleuth.
Rose, Anna M.; Rose, Jacob M. August, p. 58.
——
In Excel, Cell Names Spell Speed,
Safety. Bewig, Philip L. November, p. 68.
——
Boost Profits With Excel. Weisel, James A.
December, p. 62.
Worth
Repeating
Standing Up for
What We Stand For. Ezzell, William F. February, p. 57.