AuthorIndex
Twelve Months Ending December 2007
ADKINS, G. EDGAR, JR.
□ Suggestions for Complying with Sec. 409A Deferred Compensation Plan Rules. Nov 07:688.
ALTIERI, MARK P.
□ Closely Held Employers and Sec. 409A. Mar 07:158.
BAKKE, DON W.
□ Corporations & Shareholders: Significant Recent Developments. Jan 07:26.
BATSON, TED R.
□ Teaching an Old Dog New Tricks: CRTs and UBTI. Jul 07:386.
BEAVERS, JAMES
□ For “Tax Trends” (Sep–Dec 07), see the cover of each issue.
BERTOLINI, MICHELLE
□ Service-Warranty Companies—the Hybrid of the Insurance Industry. Jul 07:402.
BOUCHER, KAREN J.
□ State & Local Taxes: Current Corporate Income Tax Developments. (Part I) Mar 07:164. (Part II) Apr 07:218.
BURTON, HUGHLENE A.
□ Current Developments in S Corporations. (Part I) Oct 07:596. (Part II)
Nov 07:674.
□ Partners & Partnerships: Current Developments. Feb 07:90.
CALIANNO, JOSEPH
□ The Impact of Sec. 897 on an NRA or Foreign Corporation’s Sale of Domestic Stock. Nov 07:662.
CANTRELL, CAROL A.
□ Did the Second Circuit Err in Rudkin Testamentary Trust? Apr 07:206.
□ Rudkin Files Supreme Court Petition. Jun 07:308.
CATHEY, JACK M.
□ Choice of Entity for Expansion of Operations into a Foreign Country. Jul 07:394.
CLARK, JIM
□ Tax Section Survey Results. Jan 07:24.
COOK, ELLEN D.
□ PPA ’06 Makes Sec. 529 Tax Incentives Permanent. Mar 07:146.
COWAN, MARK J.
□ A Tax Primer for CPAs Volunteering at Nonprofit Organizations. Mar 07:150.
ELLENTUCK, ALBERT B.
□ For “Case Study,” see the cover of each issue.
ENGLISH, DENISE
□ A Tax Primer for CPAs Volunteering at Nonprofit Organizations. Mar 07:150.
FIORE, NICHOLAS J.
□ Tax Trends. Aug 07:484.
GARRISON, LARRY R.
□ Tax Incentives for Businesses in Distressed Communities. May 07:276.
GODFREY, HOWARD
□ Choice of Entity for Expansion of Operations into a Foreign Country. Jul 07:394.
HABERMAN, MICHAEL A.
□ Current Developments in Employee Benefits and Pensions. (Part I) Nov 07:682.
HARMON, MICHAEL R.
□ S Corporations and Disregarded Entities—Qualification as Shareholders. Jun 07:324.
JACOBS, KAREN
□ Final Regulations on Dual Consolidated Losses: A Practical Guide. (Part I) Sep 07:526. (Part II) Oct 07:606.
JAMISON, ROBERT W., JR.
□ S Corporations and Disregarded Entities—Qualification as Shareholders. Jun 07:324.
KARLINSKY, STEWART S.
□ Current Developments in S Corporations. (Part I) Oct 07:596. (Part II) Nov 07:674.
LADY, TODD C.
□ Individuals’ Use of Offshore Holding Companies. (Part I) Aug 07:462. (Part II) Sep 07:536.
LAFFIE, LESLI S.
□ For “News Notes” (Jan–Jul 07), see the cover of each issue.
LaGARDE, STEPHEN
□ Employee Benefits & Pensions: Current Developments. (Part I) Jan 07:40. (Part II) Feb 07:106.
LASSAR, SHARON S.
□ Service-Warranty Companies—the Hybrid of the Insurance Industry. Jul 07:402.
LYNCH, MICHAEL
□ Advisers Beware: The Cost of Being Sued Is Going Up. Dec 07:732.
LYNCH, NICHOLAS C.
□ Advisers Beware: The Cost of Being Sued Is Going Up. Dec 07:732.
McNAMARA, LAWRENCE H.
□ New Foreign Trust Tax Form Project: 1041NR. Sep 07:516.
MALONEY, DAVID M.
□ Distribution Options for Defined-Contribution Plans. (Part I) May 07:268. (Part II) Jun 07:339.
MORRIS, DONALD
□ Establishing Basis for Gambling Losses. Jun 07:330.
NEILIO, MARK
□ Current Developments in Employee
Benefits and Pensions. (Part II) Dec 07:738.
NELLEN, ANNETTE
□ Prop. Regs. on Dependency Exemption for Noncustodial Parent. Nov 07:637.
□ Treatment of Legal Fees Incurred by Individuals. Oct 07:588.
NEVIUS, ALISTAIR M.
□ For “News Notes” (Aug–Dec 07), see the cover of each issue.
O’CONNOR, PEG
□ Final Regulations on Dual Consolidated Losses: A Practical Guide. (Part I) Sep 07:526. (Part II) Oct 07:606.
O’DRISCOLL, DAVID
□ For “Tax Trends” (Jan–Jul 07), see the cover of each issue.
PACE, RYAN H.
□ The Rising Popularity of SMLLCs in Tax and Business Planning. Aug 07:466.
PETERSEN, KAGNEY
□ The Impact of Sec. 897 on an NRA or Foreign Corporation’s Sale of Domestic Stock. Nov 07:662.
PONDA, SHONA
□ State & Local Taxes: Current Corporate Income Tax Developments. (Part I) Mar 07:164. (Part II) Apr 07:218.
RANSOME, JUSTIN P.
□ Allocating Partnership Depreciation Between Trusts and Beneficiaries. Jul 07:388.
□ Patenting Tax Ideas. Aug 07:456.
□ Significant Recent Developments in Estate Planning. Sep 07:518.
REINSTEIN, TODD B.
□ Biomass and Notice 2006-88. May 07:267.
ROLLINSON, MARGIE
□ Final Regulations on Dual Consolidated Losses: A Practical Guide. (Part I) Sep 07:526. (Part II) Oct 07:606.
SATCHIT, VINU
□ McCord: Defined-Value Gifts at the
Crossroads. Feb 07:86.
□ Significant Recent Developments in Estate Planning. Sep 07:518.
SCHMIDT, PAUL M.
□ Individuals’ Use of Offshore Holding Companies. (Part I) Aug 07:462. (Part II) Sep 07:536.
SHERR, EILEEN
□ AICPA Position on Patents for Tax Strategies. May 07:253.
□ IRS Releases Draft Form 1120-F and Schedule M-3 and Instructions. Sep 07:493.
□ Patenting Tax Ideas. Aug 07:456.
□ Private Annuity Transactions Shut Down. Jan 07:5.
SMITH, JAMES E.
□ Distribution Options for Defined Contribution Plans. (Part I) May 07:268. (Part II) Jun 07:339.
TOOLSON, RICHARD B.
□ Tax Planning for the Use of TIPS at Retirement. Nov 07:666.
VEAL, TOM
□ Current Developments in Employee Benefits and Pensions. (Part II) Dec 07:738.
VERZI, ROBERT
□ Choice of Entity for Expansion of Operations into a Foreign Country. Jul 07:394.
WALKER, DEBORAH
□ Current Developments in Employee Benefits and Pensions. (Part I)
Nov 07:682. (Part II) Dec 07:738.
□ Employee Benefits & Pensions: Current Developments. (Part I) Jan 07:40. (Part II) Feb 07:106.
WALSH, KEVIN J.
□ Interaction of the AMT and S Corporation Basis Rules. (Part I) Jan 07:32. (Part II) Feb 07:98.
WINTON, LISA
□ Beware These 10 Common Tax Filing Mistakes. Mar 07:133.
□ Filing Season Tax Minimization Ideas.
Feb 07:69.
□ Recordkeeping Requirements for Charitable Contributions by Payroll Deduction. Mar 07:132.
WITNER, LARRY
□ Treatment of Capitalized Costs of Intangible Assets. (Part I) Apr 07:212. (Part II) May 07:284.
Wood, Robert W.
□ IRS Cracking Down on Government Settlements. Dec 07:726.
□ Structured Settlements: Are Factoring and Commuting Different? Apr 07:204.
ZAITZEFF, ELIZABETH
□ Corporations & Shareholders: Significant Recent Developments. Jan 07:26.
Campus to Clients
NELLEN, ANNETTE
□ Feb 07:118.
□ May 07:294.
□ Aug 07:474.
□ Nov 07:692.
KOCAKULAH, MEHMET C.
□ Vita, the MTC and the Modern Accounting Curriculum. (Part I) Aug 07:474. (Part II) Nov 07:692.
LONG, BRETT J.
□ Vita, the MTC and the Modern Accounting Curriculum. (Part I) Aug 07:474. (Part II) Nov 07:692.
McGILL, GARY A.
□ The GAAP in Tax Education: Integrating Tax and Financial Accounting in the Tax Curriculum. Feb 07:118.
MONSOUR, EDWARD
□ Teaching Ethics to Accounting Majors. May 07:294.
OUTSLAY, EDMUND
□ The GAAP in Tax Education: Integrating Tax and Financial Accounting in the Tax Curriculum. Feb 07:118.
DC Currents
HOOPS, JEFFREY R.
□ AICPA Tax Division Relies on Volunteers. Nov 07:690.
□ Preparer Penalties; Tax Gap. Aug 07:472.
□ Tax-Strategy Patents and the Tax Gap. May 07:290.
□ TEC Initiatives. Feb 07:114.
On the Bookshelf
FINK, PHILIP R.
□ Mar 07:174.
□ Jun 07:354.
□ Sep 07:550.
□ Dec 07:753.
Personal Financial Planning
SCHULMAN, MICHAEL DAVID
□ Jan 07:48.
□ Apr 07:228.
□ Jul 07:408.
□ Oct 07:612.
DeCANDIDO, FRANK J.
□ The Funding Dilemma: Retirement or College? Apr 07:228.
FREEDMAN, MITCHELL
□ The Growing Epidemic of Financial Elder Abuse (and What CPAs Can Do About It). Oct 07:612.
SARENKSI, THEODORE J.
□ When to Begin Receiving Social Security Benefits. Jul 07:408.
SUMUTKA, ALAN R.
□ The Expanded “Kiddie Tax” and the Financial Aid Trap. Jan 07:48.
State & Local Taxes
SALMON, SCOTT
□ Jun 07:347.
□ Sep 07:546.
□ Dec 07:750.
KWIATEK, HARLAN J.
□ FIN 48 and State and Local Income Taxes. Sep 07:546.
ROOD, DEBORAH
□ Sourcing Service Receipts. Jun 07:347.
SALMON, SCOTT
□ Sourcing Service Receipts. Jun 07:347.
WRIGHT, CHARLES T.
□ Michigan Business Tax: Overview and Issues to Consider. Dec 07:750.
Tax Clinic
ACKERMAN, JOEL E.
□ Oct 07:566.
BAKALE, ANTHONY S.
□ Aug 07:434.
FAIRBANKS, GREG A.
□ Feb 07:70.
GARAY, MARK
□ Mar 07:134.
GRUIDL, NICK
□ Apr 07:190.
KAUTTER, DAVID J.
□ Jan 07:6.
KELLY, TERENCE E.
□ May 07:254.
KOPPEL, MICHAEL D.
□ Dec 07:708.
METZ, MICHAEL
□ Apr 07:190.
O’CONNELL, FRANK J., JR.
□ Sep 07:494.
REILLY, KEVIN
□ Nov 07:638.
SMITH, ANNETTE B.
□ Jul 07:370.
VAN LEUVEN, MARY
□ Jun 07:310.
Tax Practice & Procedures
MILLER, JOHN L.
□ Jan 07:51.
□ Apr 07:234.
□ Jul 07:410.
□ Oct 07:616.
BRENNAN, JAMES E.
□ IRS Launches New Industry Issue Focus Strategy. Jul 07:410.
CARLTON, LAWRENCE H.
□ Do E-Services Work? Jan 07:53.
□ IRS Announces New Approach to the National Research Program. Oct 07:616.
DOLAN, MICHAEL P.
□ New Requirements for Business Filers’ 2006 Returns. Apr 07:234.
HODES, ROCHELLE
□ Identifying Conflicts of Interest When Providing Tax Compliance Services.
Jan 07:52.
□ Some Schedule K-1 Recipients Get Reportable Transaction Disclosure Relief. Jul 07:412.
KEENAN, JOHN
□ Superseding Return Filed on Extended Due Date Starts SOL. Apr 07:236.
MARKMAN, CAROL
□ Innocent Spouse Relief. Apr 07:237.
POWERS, SCOTT E.
□ IRS Launches New Industry Issue Focus Strategy. Jul 07:410.
SNOW, DANNY R.
□ IRS Increases Correspondence Exam Coverage. Jul 07:414.
STARKMAN, JAY
□ Advantages of a C Corporation. Oct. 07:617.
TIERNEY, THOMAS G.
□ The Power of Gifting. Jul 07:415.
YUSKEWICH, J. MATTHEW
□ Fast Track Settlement Program Extended to Small Businesses. Jan 07:51.
ZWICK, MARC
□ Installment Agreements: An Alternative to Offers in Compromise. Oct 07: 618.
Tax Practice Management
HOLUB, STEVEN F.
□ Mar 07:170.
□ Jun 07:344.
□ Sep 07:543.
□ Dec 07:748.
PORTER, JEFFREY A.
□ Mar 07:170.
□ Jun 07:344.
□ Sep 07:543.
□ Dec 07:748.
GREEN, MARY C.
□ The Office of the Future. Sep 07:543.
KAUFMAN, PERRY
□ Attracting Young People to the Profession: What Can CPAs Learn from Doctors? Dec 07:748.
MENDLOWITZ, EDWARD
□ Assisting with Tax Audits. Mar 07:170.
RUBIN, JANE TZINBERG
□ AICPA Tax Section Benefits and Resources. Jul 07:344.
VALENTI, STEPHEN P.
□ The Office of the Future. Sep 07:543.
WEBrowsing
SCHMIDT, DENNIS, and WILL YANCEY
□ Jan 07:54.
□ Apr 07:241.
□ Jul 07:418.
□ Oct 07:620.
