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Online Issues > December 2005 > Index to volume 200 January 2005
Index to volume 200
January 2005 to December 2005
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Subject Headings in the Index
AICPA
Communities/Centers
AICPA Launches Community Web Site
for Business Valuation and Forensic & Litigation Services. January, p. 15.
AICPA Center for Public Company Audit Firms Is
Live Online. February, p. 14.
AICPA Creates Community Web Site for Personal
Financial Planning Services. February, p. 21.
Online Information Technology Resource for CPAs.
June, p. 18.
Accounting Education Center Is Open for Business.
September, p. 16.
Financial Management Web Site Opens. November, p.
16.
Auditing
(includes Audit Standards and
Internal Audit Case Study)
Jump-Start Success. Caplain,
Bruce. February, p. 34.
The New Importance of Materiality. Vorhies,
James Brady. May, p. 53.
A Standard by Any Other Name.
(Sidebar) Ethridge, Cindy. August, p. 69.
Stay Out of Trouble. Rosario, Ric R.; Holl,
Suzanne M. August, p. 67.
Business
and Industry
Will They Throw Eggs? Watkins,
Kelly J. April, p. 57.
New Horizons: Enterprise-Wide Compliance.
Sammer, Joanne. August, p. 75.
The Future Has Never Looked Brighter. Fleming,
Peter D. November, p. 66.
Business
Valuation
Get Your BV Niche Out There.
Price, Barbara Walters. November, p. 38.
Medical Practices: A BV Rx. Dietrich, Mark
O. November, p. 45.
Centennial
Accounting Education Changes
Course. (Whats Next?) Myers, Randy. October, p. 108.
Accounting for the Journals
First 100 Years: A Timeline From 1905 to 2005. Moussalli, Stephanie. October, p.
43.
The Accounting Profession: Looking Ahead.
Harrington, Cynthia. October, p. 43.
Advocate, Regulator, Network and Conscience.
(Seven Voices From the Profession) Price, J. Clarke. October, p. 36.
AICPAs Agenda: Helping in Time of Need.
October, p. 10.
Congressional Proclamation. October, p. 7.
Crossword Puzzle for Accountants. Tie,
Robert. October, p. 116.
Did You Know. Shildneck, Barbara J.
October, p. 40.
Education With Purpose. (Seven
Voices From the Profession) Previts, Gary John. October, p. 32.
Events That Shaped a Century. Dennis, Anita.
October, p. 89.
Exploring the Global
Marketplace. (Whats Next?) Jones, Susan. October, p. 100.
Happy People, Happy Clients. (Seven
Voices From the Profession) Cook, J. Michael. October, p. 38.
A History of Determination. Brotherton,
Phaedra. October, p. 71.
Its Great to Be 100. October, p. 20.
JofA Editorial Advisory Board.
October, p. 87.
Lawler Award Winners: The Journals
Literary Luminaries. October, p. 85.
Leadership in the Corporate World. (Seven
Voices From the Profession) Kirtley, Olivia F. October, p. 27.
Letter From the Editor-in-Chief. Katz,
Colleen. October, p. 124.
A Letter From Outgoing AICPA Board Chair
Robert L. Bunting and Incoming Chair Leslie Murphy. October, p. 9.
Lights, Camera, Accountants. Nolan, Vince.
October, p. 93.
Message From the AICPA President and CEO.
October, p. 11.
Not Your Grandfathers CPA Firm. Myers,
Randy. October, p. 51.
Oh, the Places Youll Go! Duffy, Maureen
Nevin. October, p. 59.
100 Years of the Journal.
Shildneck, Barbara J. October, p. 12.
Playing a Leadership Role in
International Convergence. (Whats Next?) Horstmann, Charles A. October, p. 98.
Regaining Trust. (Seven Voices From the
Profession) Kirk, Don. October, p. 30.
Responsibility to Embrace Diversity. (Seven Voices From the Profession)
Mitchell, Bert N. October, p. 28.
The State of the Accountability Profession. (Seven Voices From the Profession)
Walker, David M. October, p. 26.
Take a Seat in the Boardroom.
(Whats Next?) Beresford, Dennis R. October, p. 104.
Thirty Years at the Helm. October, p. 81.
Tooting Our Own Horn. (Sidebar) October, p. 82.
A Tour of Tomorrows Technology.
(Whats Next?) Johnston, Randolph P. October, p. 95.
Women at Full Throttle. (Sidebar)
Vigilante, Barbara. October, p. 76.
Why I Became a CPA. October, p. 79.
Centennial
Countdown
Looking Back: The Journal in 1905.
January, p. 12.
Journal of Accountancy Table of
Contents: What Month and Year? February, p. 11.
Looking Back: The Journal in 1930.
March, p. 12.
Looking Back: The Journal in World War
II. April, p. 12.
Looking Back: The Journal in 1917. May,
p. 12.
Looking Back: The Journal in 1979.
June, p. 16.
Looking Back. July, p. 14.
Looking Back. August, p. 14.
Looking Back: The Journal in 1950.
September, p. 15.
Checklist
Create a Sound Investment
Plan for Clients. January, p. 26.
Leave No Room for DoubtWrite It All Out.
February, p. 28.
Write the Right Business Plan. March, p. 22.
Hit Your Target With Effective Marketing.
April, p. 22.
Six Steps to Better Marketing. Gregory, Kip.
May, p. 24.
Manage a Virtual Team. June, p. 34.
Countdown to Your Clients Retirement. July, p.
32.
Build a Winning Portfolio. August, p. 30.
Dos and Donts at the Podium. September, p. 32
Audits That Keep Fraudsters Guessing. November,
p. 36.
Economic Indicators to Watch and Why. December, p. 26.
College
Financial Aid 101. Gujarathi,
Mahendra R.; McQuade, Ralph J. July, p. 79.
Compensation
and Benefits
LTC Insurance for Owners and
Executives. Devore, Paul S. March, p. 53.
Consulting
The Dollars and Cents of Green
Accounting. Meyerson, Andrew. May, p. 47.
Corporate
Ethics
More Talk, More Action. Kroll,
Karen M. May, p. 67.
CPA Exam
Mastering the
Technology. (Sidebar) Churyk, Natalie Tatiana; Mantzke, Katrina. July, p. 38.
A Vision Fulfilled. Holder, William W.;
Thomas, Paula B. July, p. 35.
Education
The Practitioner-Professor Link. Peterson
Kramer, Bonita K.; Johnson, Christie W.; Crain, Gil W.; Miller, Scott J. June,
p. 77.
Employee
Benefits
Class-Based Pensions. Papalia,
Mark. January, p. 51.
IRAs and 401(k)s: How to Pick the Best Plan.
Scarinci, Cynthia. March, p. 37.
Executive Compensation
New Rules Cast a Wide Net.
(Sidebar) Fleming, Peter D. July, p. 50.
Play by the Rules. Bradshaw, Barton J.; Papalia, Mark. July, p. 46.
Financial
Reporting (includes Financial
Reporting Technology)
XBRL Revisited. Hannon, Neal J.; Gold,
Robert J. February, p. 64.
No Longer an Option. Eaton, Tim V.; Prucyk,
Brian R. April, p. 63.
EBR: The Next Step. Anderson, Alan; Herring,
Paul; Pawlicki, Amy. June, p. 71.
XBRL: Its Unstoppable. Tie, Robert. August, p. 32.
Valuing IP Post-Sarbanes-Oxley. Banham, Russ.
November, p. 72.
The Change Game. Morris, Joseph L. December, p. 67.
To Consolidate or Not. Ratcliffe, Thomas A. December,
p. 75.
How to Excel at Options Valuation. Betancourt, Luis;
Baril, Charles P.; Briggs, John W. December, p. 57.
Fraud
(includes Fraud Prevention)
Dumb and Dumber. (The Fraud Beat)
Wells, Joseph T. May, p. 93.
When You Suspect Fraud. (The Fraud Beat) Wells,
Joseph T. June, p. 82.
Answer Please: Fraud-Based Interviewing. Hall,
John J. August, p. 61.
General
Interest
Golden Business Ideas. Zarowin,
Stanley. January, p. 108.
News Digest. January, p. 17.
No Rest for the Worker. (Graphic) January,
p. 17.
Welcome to the Fold. (Graphic) January, p.
18.
Women Help Corporate Performance.
(Graphic) January, p. 18.
Accountants Practice What They Preach.
(Graphic) February, p. 17.
Audit Committee Article Ranks First.
February, p. 18.
Director Pay Increasing. (Graphic)
February, p. 19.
Golden Business Ideas. Zarowin, Stanley.
February, p. 108
Look in Your Own Backyard. (Graphic)
February, p. 18.
News Digest. February, p. 17.
What Makes a Leader? (Graphic) February,
p. 19.
Accountants or Cops? (Graphic) March, p. 14.
Communication Is Key to Success. (Graphic)
March, p. 15.
Golden Business Ideas. Zarowin, Stanley. March,
p. 116.
News Digest. March, p. 14.
The Profession Loses a Trailblazer.
(Obituary) March, p. 15.
What CFOs Want. (Graphic) March, p. 16.
Golden Business Ideas. Zarowin, Stanley. April, p.
116.
Growth Drives Hiring. (Graphic) April, p.
16.
Know When to Hold Em. (Graphic) April, p.
15.
News Digest. April, p. 15.
Your Financial Future. (Graphic) April, p.
16.
Golden Business Ideas. Zarowin, Stanley. May, p.
124.
Honesty Still the Best Policy. (Graphic)
May, p. 16.
Learn Early and Save More. (Graphic) May,
p. 15.
News Digest. May, p. 15.
Back in the Saddle. (Graphic) June, p. 26.
Education Takes Backseat. (Graphic) June,
p. 24.
Golden Business Ideas. Zarowin, Stanley. June,
p. 120.
News Digest. June, p. 24.
Youve Come a Long Way Baby. (Graphic)
June, p. 26.
Compliance Is Expensive. (Graphic) July, p.
21.
Hail to the Chiefs. July, p. 25.
Here to Stay. (Graphic) July, p. 21.
The Last Word: Jeff Burnison. Rosen, Cheryl.
July, p. 104.
News Digest. July, p. 21.
Does an MBA Hold Much Sway? (Graphic) August,
p. 22.
The Last Word: Mia Thomas. Rosen, Cheryl.
August, p. 108.
News Digest. August, p. 21.
One Increase Fits All. (Graphic) August,
p. 22.
Will Boomers Ever Retire? (Graphic)
August, p. 21.
The Last Word: Grant D. Ashley. Rosen, Cheryl.
September, p. 140.
News Digest. September, p. 23.
Say Thanks With Cash. (Graphic) September,
p. 24.
Success Factors. (Graphic) September, p.
23.
E-Fraud More Than Doubles. (Graphic) November,
p. 26.
In Whom the Rich Invests. (Graphic)
November, p. 26.
The Last Word: Tonya Varner. Rosen, Cheryl.
November, p. 128.
Mind Over Money. (Graphic) November, p.
23.
Money Is the Measure. (Graphic) November,
p. 24.
News Digest. November, p. 23.
A Thing of the Past? (Graphic) November,
p. 24.
Dont Fear the Reaper. (Graphic) December, p. 17.
Instinct Over Information. (Graphic) December, p. 17.
The Last Word: Ralph Bender. Rosen, Cheryl. December, p.
104.
More Hired for 4th Quarter. (Graphic) December, p.
16.
News Digest. December, p. 16.
Off to a Good Start. (Graphic) December, p. 16.
Human
Resources
Opportunity and Balance: Is
Your Organization Ready to Provide Both? Baldiga, Nancy R. May, p. 39.
Exploding Generation X Myths. August, p. 38.
In Our Opinion
A Gap in Insurance GAAP? Thompson, James H.;
Larson, Gregory M. March, p. 83.
Inside AICPA
(includes Community and Quality
Center)
AICPAs BV/FLS Site Wins Accolade.
January, p. 89.
Four CPA/ABVs Earn Laurels. January, p.
90.
Institute Honors Beresford.
January, p. 88.
Institutes Recruitment Program
Gains Prize. January, p. 89.
Purcell Takes Tax Helm. January, p.
88.
Rosen Wins Top Tax Award. January, p.
88.
Three Enter B&I Hall of Fame. January,
p. 89.
AICPA Marketing Effort Wins Prizes.
February, p. 88.
Institute Honors Roussey. February, p. 88.
Dues Reminder to
Members. March, p. 99.
Institute Honors Brezik for PFP Service,
Enhances Web Site. March, p. 99.
Scholarship Nominees
Sought. March, p. 99.
AICPAs Financial Literacy Site Wins Laurels.
August, p. 90.
Institute Appoints Liaison for International Activities. August, p. 90.
Institutes Marketing Resource Gains
Prize. August, p. 90.
AICPA Agenda: Helping in Time of Need. November,
p. 80.
AICPA Financial Literacy Campaign Praised.
November, p. 101.
Letters
Happy Birthday, JofA.
Humphrey, Roberta. January, p. 11.
Ethics Education for Students. Herring, Mary
Lou. March, p. 11.
Ethics Education for Students. Stultz, R. Scott. March, p. 11.
Medicaid Debate Continues. Suter, John. March, p. 11.
Applause for JofA. Oliverio,
Mary Ellen. April, p. 11.
Cash Is Best. McKeown, James. April,
p. 11.
First JofA and Today. Von
Bose, Joe. April, p. 11.
From a Neighbor to the North. Stal, Albert.
May, p. 11.
In the Clients Best Interest. Schiavi,
Vincent. May, p. 11.
The Right Foot. Knowles, Jimmy Wayne.
May, p. 11.
FASB 123R Is Good News. Thrower, E. Anson.
June, p. 13.
Keep It Simple. Woods, Michael D.
June, p. 13.
Slippery Slope? Carpenter, Lorri.
June, p. 13.
What About Profit-Sharing Plans?
Jurcago, John J. June, p. 14.
More Than Verbal. Kmiec, Edward J. July,
p. 12.
A Positive Look. Zouvelekis, Ann. July,
p. 12.
Seeing Green. Cates, Robert J. July,
p. 12.
The 5% Rule and Materiality. Johnson, Steven D.
August, p. 12.
A Search for the Truth.
Sharp, Andrew D. August, p. 12.
A Blogging Fan. Ryan, Kevin T.
September, p. 12.
CBT: Too Easy? Mahecha, Carl.
September, p. 12.
The First Last Word. Simpson, Fred A.
September, p. 12.
A Reader Approves. Rosenfarb, Sam.
September, p. 12.
Former Andersen Partner Speaks Out.
Podolin, Leonard. November, p. 12.
The Right Tools. Nathan, Arthur E.
November, p. 12.
Technology Column Gets an A.
Keegan, John. November, p. 12.
What About the Micro Firm? Gardner,
Ken. November, p. 14.
Litigation
Consulting and Support
Bankruptcy Reform Is Here. Clark,
Lawrence S.; Hanson, Randall; Smith, James. November, p. 51.
No Privacy in Bankruptcy. Holt, Theresa;
Poznanski, Peter. November, p. 61.
LLPs
and LLCs
Limit Practice Liability.
Miller, Sandra K.; Tucker, James, J. III September, p. 71.
Marketing
Would You, Could You, Should You
Blog? Lang, Eva. June, p. 36.
Get Your BV Niche Out There. Price, Barbara
Walters. November, p. 38.
Official
Literature
Exposure Drafts Outstanding. January, p. 94.
Exposure Drafts Outstanding. February, p. 92.
Exposure Drafts Outstanding. March, p. 101.
Exposure Drafts Outstanding. April, p. 88.
Exposure Drafts Outstanding. May, p. 116.
Exposure Drafts Outstanding. June, p. 104.
Exposure Drafts Outstanding. July, p. 98.
Exposure Drafts Outstanding. August, p. 94.
Exposure Drafts Outstanding. September, p. 127.
Exposure Drafts Outstanding. November, p. 103.
Exposure Drafts Outstanding. December, p. 102.
Official
Releases
SOP 04-1Auditing the Statement of Social Insurance.
January, p. 97.
Ethics Rulings. February, p. 103.
FASB No. 151Inventory Costs. February, p. 95.
SOP 04-2Accounting for Real Estate Time-Sharing Transactions.
February, p. 96.
Attestation Interpretation. March, p. 111.
Auditing Interpretations. March, p. 107.
FASB No. 152Accounting for Real Time-Sharing Transactions. March, p.
103.
FASB No. 153Exchange of Nonmonetary Assets. March, p. 104.
GASB No. 46Net Assets Restricted by Enabling Legislation. March, p.
106.
Ethics Interpretation. April, p. 108.
FASB Statement no. 123 (revised 2004)Share-Based Payment. April, p.
91.
Ethics Interpretation. June, p. 107.
SFAS No. 154Accounting Changes and Error Corrections. August, p. 98.
GASB Statement no. 47, Accounting for Termination Benefits. September,
p. 129.
Auditing Interpretations. November, p. 117.
SFFAS no. 29, Heritage Assets and Stewardship Land. November, p. 105.
SFFAS no. 30, Inter-Entity Cost Implementation Amending SFFAS 4, Managerial
Cost Accounting Standards and Concepts. November, p. 108.
SSARS No. 12Omnibus Statement on Standards for Accounting and Review
Services2005. November, p. 109.
SSARS No. 13Compilation of Specified Elements, Accounts, or Items of a
Financial Statement. November, p. 113.
SSARS No. 14Compilation of Pro Forma Financial Information. November,
p. 115.
SSARS Interpretation. November, p. 117.
Ethics Interpretation and Rulings. December, p. 109.
SOP 05-1Accounting by Insurance Enterprises for Deferred Acquisition Costs
in Connection with Modifications or Exchanges of Insurance Contracts.
December, p. 104.
Personal Financial Planning
Caveats to Selling
Financial Services. (Sidebar) Siegel, Bart H. January, p. 29.
Explore the Art of Consultative Selling.
Graziano, John E.; Flanagan, Patrick J. January, p. 34.
What CPAs Need to Know About Separately
Managed Accounts. Reinhart, Len. January, p. 28.
Hedge Fund Investing. Evans, Thomas G.; Atkinson,
Stan; Cho, Charles H. February, p. 52.
To Hedge or Not to Hedge. (Sidebar) Dodson, Ken A. February, p. 56.
Build Customized Bond Portfolios. Zimmerman,
Stuart. April, p. 38.
Is Your Retirement Plan Really Safe?
Naegele, Richard A.; Altieri, Mark P. April, p. 34.
Sell It or Rent It? Witmer, Philip R.; Kelley,
Claudia L. June, p. 86.
Financial Aid 101. Gujarathi, Mahendra R.;
McQuade, Ralph J. July, p. 79.
Practice
Development
Selling to Audit Committees.
Crosley, Gale. February, p. 41.
What a Governance Referee Thinks. (Sidebar) Hayes, Michael. February, p. 43.
Payroll: A Tie That Binds. Phelan, Sarah E.;
Hayes, Michael. March, p. 29.
Practice
Management (includes Practice
Management Case Study)
Tax Season Defanged. Mendlowitz, Edward.
January, p. 39.
In Support of CPA Financial Planners.
Melancon, Barry C. February, p. 30.
Succession-Planning Dos and Donts. Dennis,
Anita. February, p. 47.
Executive Protection: Play It Safe. (Sidebar)
Zimmerman, Debbie. March, p. 47.
Frame a Travel Strategy. Tate, Will; Rosen, Cheryl. March, p. 45.
Peer Review Is Stronger and Better Now. Jentho,
David; Beddow, Dean. April, p. 44.
The Dollars and Cents of Green Accounting.
Meyerson, Andrew. May, p. 47.
Outrageous Employee Benefits. Hayes, Michael.
May, p. 32.
Outsourcing, Offshoring, Nearshoring: What to
Do? Shamis, Gary S.; Green, M. Cathryn; Sorensen, Susan M.; Kyle, Donald L.
June, p. 57.
Nothing Succeeds Like Succession. Reeb, William L.
July, p. 63.
Answer Please: Fraud-Based Interviewing. Hall,
John J. August, p. 61.
A Standard by Any Other Name.
(Sidebar) Ethridge, Cindy. August, p. 69.
Stay Out of Trouble. Rosario, Ric R.; Holl,
Suzanne M. August, p. 67.
Limit Practice Liability. Miller, Sandra K.;
Tucker, James, J. III September, p. 71.
Marketing Tips to Success. (Sidebar)
Metzler, James. September, p. 63.
Second-CPA-Firm Update. Dennis, Anita. September, p. 61.
Professional Issues
In the Public Interest, Part One.
Pickard, Geoff. January, p. 63.
In the Public Interest, Part Two. Pickard, Geoff.
February, p. 60.
Peer Review Is Stronger and Better Now. Jentho,
David; Beddow, Dean. April, p. 44.
African American Students and the CPA Exam.
Booker, Quinton. May, p. 60.
Looking Forward: A Talk With Leslie Murphy.
Baldiga, Nancy R. September, p. 34.
Retail
Allowances
Pay Now or Defer. Maples, Larry.
November, p. 91.
Retirement
Get Back on Track. Schmutter, Steven.
December, p. 81.
Reviews
Business Bookshelf. Shildneck, Barbara J.
December, p. 97.
Sarbanes-Oxley
Selling to Audit Committees.
Crosley, Gale. February, p. 41.
What a Governance Referee Thinks. (Sidebar) Hayes, Michael. February, p. 43.
Trust Services: A Better Way to Evaluate I.T.
Controls. Coe, Martin J. March, p. 69.
The New Importance of Materiality. Vorhies,
James Brady. May, p. 53.
Assessing Company-Level Controls. McNally, J.
Stephen. June, p. 65.
The Value Proposition. Harrington, Cynthia.
September, p. 77.
Small Business/Small
Firms
IRAs and 401(k)s: How to Pick
the Best Plan. Scarinci, Cynthia. March, p. 37.
Marketing Tips to Success. (Sidebar) Metzler,
James. September, p. 63.
Second-CPA-Firm Update. Dennis, Anita. September, p. 61.
Small Office/Home
Office
Feng Shui for Beginners. Weltman, Barbara;
Hayes, Michael. December, p. 36.
High Tech for the Small Office. Johnston, Randolph P.
December, p. 41.
Working Couples: Small Firm Solutions. Millner, Lyn.
December, p. 28.
Social
Security
Promises to Keep. Hayes, Michael.
July, p. 41.
Software
Tax Software Makes the Grade.
Zarowin, Stanley. September, p. 48.
Special
Report
NASBA: Focusing State Boards on
Revitalizing Public Trust. Haberman, Louise Dratler. February, p. 74.
How the AICPA Helps Members Serve Small
Business. Metzler, James C. March, p. 26.
The Case for Private Company GAAP. May, p. 27.
Volunteering For Financial Literacy. Snyder,
Adam. June, p. 21.
Staffing
Update: Issues, Trends, Initiatives
Advice From
Trailblazers and Rising Stars. Almer, Elizabeth Dreike. September, p. 97.
A Business Imperative. Baldiga, Nancy R.
September, p. 88.
Color Barriers. September, p. 93.
Growing Talent Is Everybodys
Business. Baker, Anita. September, p. 90.
Flextime to the Nth Degree.
Browne, Mai. September, p. 95.
Making Flextime Work. Bergen,
Linda. September, p. 96.
Mirror, Mirror, On the Wall: Have I
Got My Priorities Straight? Baldiga, Nancy R. September, p. 92.
Not Your Fathers CPA Firm! Heard,
Marianne. September, p. 95.
The Proof Is in the Payback. Ferraro,
John. September, p. 89.
Ready to Move Ahead? Baldiga, Nancy
R. September, p. 93.
The Style Split. Beasley, Angela L.
September, p. 91.
Women CPAs in Public Accounting.
(Graphic) September, p. 87.
Staff
Retention
Outrageous Employee Benefits.
Hayes, Michael. May, p. 32.
Tax
(includes Tax Practice)
Accumulated Earnings
Tax: Deductibility of Paid But Contested Liabilities. (Tax Case) Hiner, Ronald
R.; Pulliam, Darlene. January, p. 74.
Buying Long-Term-Care Insurance. (From The Tax
Adviser) Laffie, Lesli S. January, p. 78.
Commuting Expenses: What Is a
Metropolitan Area? (Tax Case) Navani, Vinay S. January, p. 75.
Kids Can Keep More. (Graphic) January, p.
73.
Ohio Investment Tax Credit Struck
Down. (Tax Case) Mannino, Laura Lee. January, p. 76.
Partnership Terminations. (Tax
Case) Schnee, Edward J. January, p. 73.
Save More for 2004. (Graphic) January, p.
73.
Tax Notes. January, p. 76.
Uncle Sam Rewards Knowledge. (Graphic)
January, p. 74.
Are Substitute Payments Alimony? (Tax
Case) Reichert, Charles J. February, p. 77.
Double the Trouble. (Graphic) February, p.
75.
Firm-and-Fixed-Plan Rule Reaffirmed.
(Tax Case) Schnee, Edward J. February, p. 75.
Good News for Business. (Graphic) February,
p. 76.
Is Division of an IRA a Taxable Event?
(Tax Case) Reichert, Charles J. February, p. 78.
Lottery Winnings Taxable Under
Foreign Treaties. (Tax Case) Metrejean, Cheryl. February, p. 76.
Tax Notes. February, p. 78.
Your Tax Dollars at Work. (Graphic)
February, p. 76.
Note Sale: Does It Accelerate
Related-Party Interest Deductions? (Tax Case) Reichert, Charles J. March, p. 87.
Plastic and E-Payments On the Rise.
(Graphic) March, p. 86.
Section 1341 Clarified. (Tax Case)
Schnee, Edward J. March, p. 86.
Tax Notes. March, p. 88.
Tax Shelter Can Have Business Purpose.
(Tax Case) Hiner, Ronald R.; Pulliam, Darlene. March, p. 88.
Wages and the Employer-Employee
Relationship. (From The Tax Adviser) Laffie, Lesli S. March, p. 90.
Buy-Sell Agreements. (Tax Case) Schnee,
Edward J. April, p. 76.
Does Bankruptcy Terminate S Corp
Status? (Tax Case) Reichert, Charles J. April, p. 78.
The Importance of a Valid Disclaimer. (From
The Tax Adviser) Laffie, Lesli S. April, p. 79.
Is There a Doctor in the Big House?
(Graphic) April, p. 78.
Maximize Tax Benefits Under IRC Section 165.
Siegel, Bart H. April, p. 72.
Tax Pumps Up Gas Prices. (Graphic) April,
p. 76.
We the People. (Graphic) April, p. 76.
With Integrity and Fairness: A Conversation
With the Commissioner of Internal Revenue. April, p. 27.
Contingent Attorney Fees. (Tax
Case) Schnee, Edward J. May, p. 108.
Credit Creeps Higher. (Graphic) May, p.
108.
Day Camp Counts. (Graphic) May, p. 106.
Exiting a Partnership. (Tax Case)
Schnee, Edward J. May, p. 105.
FICA Taxes For Medical Residents.
(Tax Case) Reichert, Charles J. May, p. 106.
Get Whats Coming To You. (Graphic) May, p.
105.
Substantiating Travel and Entertainment Costs.
(From The Tax Adviser) Laffie, Lesli S. May, p. 110.
The Tax Is Assessed, Not the Taxpayer.
(Tax Case) Mannino, Laura Lee. May, p. 106.
Tax Relief, Chapter 2004. Zimmermann,
Raymond A.; Eason, Pat. May, p. 99.
Expanded E-Services Access. (From The Tax Adviser)
Laffie, Lesli S. June, p. 98
Extraordinary Personal
Services Exception. (Tax Case) Reichert, Charles J. June, p. 95.
Give and Take. (Graphic) June, p. 93.
Redeeming Closely Held Stock.
(Tax Case) Schnee, Edward J. June, p. 90.
Tax Time Total. (Graphic) June, p. 90.
Uncle Sam Needs More Hands. (Graphic) June,
p. 90.
A Winning Tax Shelter Case. (Tax Case)
Jung, Do-Jin; Pulliam, Darlene. June, p. 93.
Guarding Marital Deductions. (Tax
Case) Jung, Do-Jin; Pulliam, Darlene. July, p. 86.
Joint Patent Owners and LLCs. (From The Tax
Adviser) Laffie, Lesli S. July, p. 94.
Not Legally Enforceable? Its Still
Alimony! (Tax Case) Severance, Robert L.; Metrejean, Cheryl. July, p. 89.
Related Parties and NOLs. (Tax
Case) Schnee, Edward J. July, p. 86.
Wanted: My Benefits. (Graphic) July, p. 86.
The Best of Both Worlds. Allen, William Edward
III; Foster, Mary B. August, p. 43.
Recoverable Costs. (Tax Case) Schnee,
Edward J. August, p. 57.
Tax Benefits of Royalty Trusts. (From The Tax
Adviser) Laffie, Lesli S. August, p. 58.
Uncle Sam Raises the Limit. (Graphic)
August, p. 57.
Withdraw Without Penalty. Knight, Lee G.;
Knight, Ray A. August, p. 48.
Work Longer for Uncle Sam. (Graphic)
August, p. 57.
Differentiating Debt From
Equity. (Tax Case) Reichert, Charles J. September, p. 113.
Divorce, Pensions and Community
Property. (Tax Case) Schnee, Edward J. September, p. 113.
An Honest Nation. (Graphic) September, p.
114.
New Rules for Expats. Lifson, David A.;
Bentley, Peter E. September, p. 82.
Reduced Exclusion Possible in Home Sale. (From
The Tax Adviser) Laffie, Lesli S. September, p. 118.
Uncle Sam, Pay Up. (Graphic) September, p.
114.
Wheels Deals. (Graphic) September, p. 113.
When to Write Off Bad Debt. (Tax
Case) Thompson, Steven C.; LaRue, David W. September, p. 116.
Conservation Easements. (Tax
Case) Schnee, Edward J. November, p. 95.
Dyslexia Program Tuition Is a Valid Deduction.
(From The Tax Adviser) Laffie, Lesli S. November, p. 100.
Good News From the SSA. (Graphic) November,
p. 96.
More Please. (Graphic) November, p. 95.
No Marketability Discount for Lottery
Winnings. (Tax Case) Mannino, Laura Lee. November, p. 96.
Pay Now or Defer. Maples, Larry November, p.
91.
Rate Changes Bring Record Drop. (Graphic)
November, p. 96.
What Makes It Alimony? (Tax Case)
Reichert, Charles J. November, p. 95.
Creative Capital Gains. (Tax Case) Schnee,
Edward J. December, p. 85.
Get Back on Track. Schmutter, Steven. December, p. 81.
Starting in 2006: Roth 401(k)s. (From The Tax Adviser)
Laffie, Lesli S. December, p. 91.
Taxing Workers Comp. (Tax Case) Nash, Claire
Y.; Quinn, Tina. December, p. 88.
Those Jailed Do Less Time. (Graphic) December, p. 86.
Unallocated Support Payments as Alimony.
(Tax Case) Reichert, Charles J. December, p. 86.
Uncle Sam Ups the Max. (Graphic) December, p. 88.
Taxpayers: Welcome to the Web. (Graphic) December, p.
85.
Technology
(includes Business Reporting and
Research Technology)
Smart Stops on the Web. January, p. 25.
Technology Q&A. Zarowin, Stanley. January,
p. 80.
Smart Stops on the Web. February, p. 27.
Technology Q&A. Zarowin, Stanley. February,
p. 81.
Smart Stops on the Web. March, p. 24.
Technology Q&A. Zarowin, Stanley. March, p.
94.
XBRL and Data Standardization: Transforming
the Way CPAs Work. Willis, Mike. March, p. 80.
Smart Stops on the Web. April, p. 24.
Technology Q&A. Zarowin, Stanley. April, p.
81.
XBRL: A Multitalented Tool. Cunningham,
Colleen Sayther. April, p. 70.
Smart Stops on the Web. May, p. 23.
Technology Q&A. Zarowin, Stanley. May, p.
81.
Smart Stops on the Web. June, p. 33.
Technology Q&A. Zarowin, Stanley. June, p.
53.
Time to Go Paperless. Johnston, Randolph
P.; Spencer, Robert H. June, p. 44.
Would You, Could You, Should You Blog? Lang,
Eva. June, p. 36.
You Need the Right Paperless Attitude.
(Sidebar) Mendlowitz, Edward. June, p. 48.
Smart Stops on the Web. July, p. 31.
Technology Q&A. Zarowin, Stanley. July, p.
75.
Smart Stops on the Web. August, p. 29.
Technology Q&A. Zarowin, Stanley. August,
p. 87.
Smart Stops on the Web. September, p. 31.
Technology Q&A. Zarowin, Stanley.
September, p. 121.
Smart Stops on the Web. November, p. 35.
Technology Q&A. Zarowin, Stanley. November,
p. 87.
High Tech for the Small Office. Johnston, Randolph P.
December, p. 41.
Smart Stops on the Web. December, p. 24.
Technology Q&A. Zarowin, Stanley. December, p. 92.
Technology
Workshop
Automate Excel Functions.
Lenning, Jeff. January, p. 46.
Host a Virtual Meeting. Nichols, Nancy B.;
Bryant, Stephanie M. February, p. 66.
Add Even More Muscle to What-If Analyses.
Weisel, James A. March, p. 76.
Mass Mailings Made Simple. Anderson, Bonnie
Brinton; Oprya, Larysa V.; Romney, Marshall B. April, p. 48.
Prepare Data for Excel. DeCristofaro, John.
May, p. 76.
E-Mail Express. King, John C. July, p. 70.
Emergency Rx for Windows XP. Petravick, Simon;
Troutman, Coleen S. August, p. 80.
Double-Teaming in Excel. Welch, Judith K.;
Mahoney, Lois S.; Brickner, Dan. November, p. 83.
Top Line
College Degrees. (Top Line)
July, p. 16.
The Cost of ComplyingWith Everything! (Top Line) July, p. 17.
Golden Business Ideas. (Top Line) Zarowin, Stanley. July, p. 18.
In Memoriam: Donald Skadden. (Top Line) July, p. 17.
Line Take This Job and. (Top Line) July, p. 19.
On Revamping the Tax Code. (Top Line) July, p. 16.
A Second Home in Your Future? (Top Line) July, p. 17.
Tax Dodgers Get the Boot. (Top Line) Rosen, Cheryl. July, p. 18.
Tend Your Talent. (Top Line) July, p. 19.
U.S. Workforce Ages. (Top Line) July, p. 18.
Whats My Line? (Top Line) Porter, Robert
Lester. July, p. 16.
AICPA Bestows Awards at Spring Council Meeting.
August, p. 18.
Book Marks. August, p. 16.
Golden Business Ideas. Zarowin, Stanley.
August, p. 19.
A Maine Event. Rosen, Cheryl. August, p. 16.
No Rest for the Weary. August, p. 16.
Reporting in XBRL. August, p. 17.
Survey Savvy. August, p. 19.
Wringing Out the Gray? August, p. 17.
You Said It. August, p. 19.
Contract Musts. (Golden Business Idea)
Zarowin, Stanley. September, p. 21.
Five Common Investor Errors. (Top Line)
September, p. 19.
Fear Factor. (Top Line) Newman, Glenn.
September, p. 19.
Ideals Matter. (Top Line) September, p. 18.
Intangible Asset Article Rates Tops. (Top Line) September, p. 19.
A Million Thanks. (Top Line) Rosen,
Cheryl. September, p. 21.
Put a Lid On It. (Golden Business Idea)
Zarowin, Stanley. September, p. 20.
Retire to Shangri-La. (Top Line) September, p.
20.
Seven Rules for Bargaining. (Top Line) September, p. 20.
A Thank-You to the Profession. (Top Line) September, p. 18.
Whats My Line? (Top Line) Porter, Robert
Lester. September, p. 18.
Where Do We Go Next? (Top Line) September, p.
21.
Bubbling Up. November, p. 18.
Cities for Entrepreneurs. November, p. 21.
Drucker on Motivation. November, p. 19.
Five Facts About Your Credit. November, p. 20.
An Inca 1040? Rosen, Cheryl. November, p. 18.
Move or Improve? November, p. 20.
Nothing to Fear. November, p. 21.
Telephones and Taxes. November, p. 20.
A Thief Among Us. November, p. 19.
Threats to Investors. November, p. 21.
Travel With Confidence. November, p. 19.
Whats My Line? Porter, Robert Lester.
November, p. 19.
What Would Coworkers Think? November, p. 21.
Americans Leave Vacation Days on the Table. December, p.
15.
Client Seduction. December, p. 15.
CPA Exam Top Scorers. December, p. 14.
FBI Exec Named Best Government CPA. December, p. 15.
Financial Lessons Learned This Hurricane Season. December, p. 12.
Higher Pay=Longer Commute. December, p. 13.
In the Public Interest. December, p. 14.
A Solid Pact. December, p. 14.
The Tale of the Two Accountants. Rosen, Cheryl. December, p. 14.
Tech Taboos. December, p. 12.
Whats My Line? Porter, Robert Lester. December, p.
13.
When to Be Credit Wary. Zarowin, Stanley. December, p. 12.
Who Is Responsible? December, p. 15.
Why CEOs Get Fired. December, p. 13.
Worth Repeating
Renewing a Great Profession.
Bunting, Robert L. January, p. 58.
The Virtues of Volunteering. Forbes, Kathryn A.
November, p. 81.