Tax Executive 2002: Vol 54 Index

9 Pages·2002·1.5 MB·English

2002 The Tax Executive Index _
Articles by Author
ANDREOLI, ANTHONY L.: What Corporate America DURST, MICHAEL C.: How Much is Enough? Lessons on
Needs to Know About Unclaimed Property: A Primer for Transfer Pricing Documentation from the Recent IRS Re-
the Business Holder (with Stephanie Cutler and G. Sam- port (with Robert E. Culbertson)
uel Schaunaman, II) September-October 2002, p. 419
July-August 2002, p. 335
: What Is Really Important for Tax Ex-
CAMPBELL, GLENN C.: What Is Really Important for ecutives in Sarbanes-Oxley? (with Glenn C. Campbell and
Tax Executives in Sarbanes-Oxley? (with Michael C. Durst James D. Miller)
and James D. Miller) November-December 2002, p. 522
November-December 2002, p. 522
ELY, MARK H.: The Carrot and the Stick: IRS’s New
CULBERTSON, ROBERT E.: How Much is Enough? Les- Disclosure Initiative and Guidelines for Imposing the Sec-
sons on Transfer Pricing Documentation from the Recent tion 6662 Accuracy-Related Penalty
IRS Report (with Michael C. Durst) January-February 2002, p. 44
September-October 2002, p. 419
FAUST, RONA M.: The New Approach to Settlement Au-
CUTLER, STEPHANIE: What Corporate America Needs thority in Appeals (with James A. Dougherty)
to Know About Unclaimed Property: A Primer for the May-June 2002, p. 255
Business Holder (with Anthony L. Andreoli and G. Samuel
Schaunaman, II) FIELMAN, TRACERY A.: Large and Mid-Size Business Di-
July-August 2002, p. 335 vision Fast Track Dispute Resolution Pilot Program (with
James A. Dougherty)
DOUGHERTY, JAMES A.: Large and Mid-Size Business January-February 2002, p. 54
Division Fast Track Dispute Resolution Pilot Program (with
Tracey A. Fielman) GOELZER, DANIEL L.: Auditor Independence, Sarbanes-
January-February 2002, p. 54 Oxley, and Tax Services (with Mark A. Oates)
September-October 2002, p. 404
: The New Approach to Settlement Au-
thority in Appeals (with Rona M. Faust) GOLDBAS, MICHAEL: The Right Direction: Treasury
May-June 2002, p. 255 Proposes New Research Tax Credit Regulations
January-February 2002, p. 22
THE Tax EXECUTIVE
2002 The Tax Executive Index _
Articles by Author
ANDREOLI, ANTHONY L.: What Corporate America DURST, MICHAEL C.: How Much is Enough? Lessons on
Needs to Know About Unclaimed Property: A Primer for Transfer Pricing Documentation from the Recent IRS Re-
the Business Holder (with Stephanie Cutler and G. Sam- port (with Robert E. Culbertson)
uel Schaunaman, II) September-October 2002, p. 419
July-August 2002, p. 335
: What Is Really Important for Tax Ex-
CAMPBELL, GLENN C.: What Is Really Important for ecutives in Sarbanes-Oxley? (with Glenn C. Campbell and
Tax Executives in Sarbanes-Oxley? (with Michael C. Durst James D. Miller)
and James D. Miller) November-December 2002, p. 522
November-December 2002, p. 522
ELY, MARK H.: The Carrot and the Stick: IRS’s New
CULBERTSON, ROBERT E.: How Much is Enough? Les- Disclosure Initiative and Guidelines for Imposing the Sec-
sons on Transfer Pricing Documentation from the Recent tion 6662 Accuracy-Related Penalty
IRS Report (with Michael C. Durst) January-February 2002, p. 44
September-October 2002, p. 419
FAUST, RONA M.: The New Approach to Settlement Au-
CUTLER, STEPHANIE: What Corporate America Needs thority in Appeals (with James A. Dougherty)
to Know About Unclaimed Property: A Primer for the May-June 2002, p. 255
Business Holder (with Anthony L. Andreoli and G. Samuel
Schaunaman, II) FIELMAN, TRACERY A.: Large and Mid-Size Business Di-
July-August 2002, p. 335 vision Fast Track Dispute Resolution Pilot Program (with
James A. Dougherty)
DOUGHERTY, JAMES A.: Large and Mid-Size Business January-February 2002, p. 54
Division Fast Track Dispute Resolution Pilot Program (with
Tracey A. Fielman) GOELZER, DANIEL L.: Auditor Independence, Sarbanes-
January-February 2002, p. 54 Oxley, and Tax Services (with Mark A. Oates)
September-October 2002, p. 404
: The New Approach to Settlement Au-
thority in Appeals (with Rona M. Faust) GOLDBAS, MICHAEL: The Right Direction: Treasury
May-June 2002, p. 255 Proposes New Research Tax Credit Regulations
January-February 2002, p. 22
THE Tax EXECUTIVE
Articles by Author
LEWIS, PATRICIA GIMBEL: Second First??? Transfer ROBERTS, RICHARD Y.: The Sarbanes-Oxley Act of 2002
Pricing Issues in Secondment of Personnel Does Not Prohibit Auditors From Offering Tax Services to
July-August 2002, p. 320 Audit Clients
September-October 2002, p. 416
LOHMAN, JANETTE M.: Real and Personal Property Tax
Incentives — The Often-Overlooked Tax Benefits (with Fred SALEM, IRVING: Rite Aid: Potentially Historic
H. Montgomery) March-April 2002, p. 149
July-August 2002, p. 326
SCHAUNAMAN, II, G.S AMUEL: What Corporate Amer-
McCORMALLY, TIMOTHY J.: Of Newton, Heisenberg, ica Needs to Know About Unclaimed Property: A Primer
and Sarbanes-Oxley — Corporate Accountability and the for the Business Holder (with Anthony L. Andreoli and
Provision of Tax Services Stephanie Cutler)
September-October 2002, p. 402 July-August 2002, p. 335
MILER, JAMES D.: What Is Really Important for Tax SILVERMAN, MARK J.: The Fourth Time’s a Charm -
Executives in Sarbanes-Oxley? (with Michael C. Durst New Temporary Section 355(e) Regulations Provide
Glenn C. Campbell) Helpful Guidance to Taxpayers (with Lisa M. Zarlenga)
November-December 2002, p. 522 May-June 2002, p. 238
MONTGOMERY, FRED H.: Real and Personal Property WILLIAMS, B. JOHN: The Office of Chief Counsel — A
Tax Incentives — The Often-Overlooked Tax Benefits (with Renewed Commitment to Guidance
Janette M. Lohman) March-April 2002, p. 135
July-August 2002, p. 326
ZARLENGA, LISA M.: The Fourth Time’s a Charm-New
MURRAY, FRED F:: TEI Meets with IRS Commissioner Temporary Section 355(e) Regulations Provide Helpful
Rossotti Guidance to Taxpayers (with Mark J. Silverman)
March-April 2002, p. 147 May-June 2002, p. 238
OATES, MARK A.: Auditor Independence, Sarbanes-Ox-
ley, and Tax Services (with Daniel L. Goelzer)
September-October 2002, p. 404
NoOVEMBER-DECEMBER 2002
__2002 The Tax Executive Index | aie := ‘
Articles by Title
Auditor Independence, Sarbanes-Oxley, and Tax Services Real and Personal Property Tax Incentives ~The Often-
Oates, Mark A., and Daniel L. Goelzer Overlooked Tax Benefits
September-October 2002, p. 404 Lohman, Janette M., and Fred H. Montgomery
July-August 2002, p. 326
The Carrot and the Stick: IRS’s New Disclosure Initiative
and Guidelines for Imposing the Section 6662 Accuracy- The Right Direction: Treasury Proposes New Research Tax
Related Penalty Credit Regulations
Ely, Mark H. Goldbas, Michael
January-February 2002, p. 44 January-February 2002, p. 32
The Fourth Time’s a Charm-New Temporary Section 355(e) Rite Aid: Potentially Historic
Regulations Provide Helpful Guidance to Taxpayers Salem, Irving
Silverman, Mark J., and Lisa M. Zarlenga March-April 2002, p. 149
May-June 2002, p. 238
The Sarbanes-Oxley Act of 2002 Does Not Prohibit Audi-
How Much is Enough? Lessons on Transfer Pricing Docu- tors From Offering Tax Services to Audit Clients
meniation from the Recent IRS Report Roberts, Richard Y.
Durst, Michael C., and Robert E. Culbertson September-October 2002, p. 416
September-October 2002, p. 419
Second First??? Transfer Pricing Issues in Secondment of
Large and Mid-Size Business Division Fast Track Dispute Personnel
Resolution Pilot Program Lewis, Patricia Gimbel
Dougherty, James A., and Tracey A. Fielman July-August 2002, p. 320
January-February 2002, p. 41
TEI Meets with IRS Commissioner Rossotti
The New Approach to Settlement Authority in Appeals Murray, Fred F.
Dougherty, James A., and Rona M. Faust March-April 2002, p. 147
May-June 2002, p. 255
What Corporate America Needs to Know About Unclaimed
Of Newton, Heisenberg, and Sarbanes-Oxley — Corporate Property: A Primer for the Business Holder
Accountability and the Provision of Tax Services Cutler, Stephanie, Anthony L. Andreoli, and
McCormally, Timothy J. G. Samuel Schaunaman, II
September-October 2002, p. 402 July-August 2002, p. 335
The Office of Chief Counsel - A Renewed Commitment to What Is Really Important for Tax Executives in Sarbanes-
Guidance Oxley?
Williams, B. John Campbell, Glenn C., Michael C. Durst, and
March-April 2002, p. 135 James D. Miller
November-December 2002, p. 522
THe Tax EXECUTIVE
200T2h e Tax Executive Index
Articles by Subject
Administrative Procedure Large and Mid-Size Business Division Fast Track Dispute
Resolution Pilot Program
The Carrot and the Stick: IRS’s New Disclosure Initiative DOUGHERTY, JAMES A., and TRACEY A. FIELMAN
and Guidelines for Imposing the Section 6662 Accuracy- January-February 2002, p. 41
Related Penalty
ELY, MARK H. The New Approach to Settlement Authority in Appeals
January-February 2002, p. 44 DOUGHERTY, JAMES A., and RONA M. FAUST
May-June 2002, p. 255
How Much is Enough? Lessons on Transfer Pricing Docu-
mentation from the Recent IRS Report Of Newton, Heisenberg, and Sarbanes-Oxley — Corporate
DURST, MICHAEL C., and ROBERT E. CULBERTSON Accountability and the Provision of Tax Services
September-October 2002, p. 419 McCORMALLY, TIMOTHY J.
September-October 2002, p. 402
Large and Mid-Size Business Division Fast Track Dispute
Resolution Pilot Program The Sarbanes-Oxley Act of 2002 Does Not Prohibit Audi-
DOUGHERTY, JAMES A., and TRACEY A. FIELMAN tors From Offering Tax Services to Audit Clients
January-February 2002, p. 41 ROBERTS, RICHARD Y.
September-October 2002, p. 416
The New Approach to Settlement Authority in Appeals
DOUGHERTY, JAMES A., and RONA M. FAUST TEI Meets with IRS Commissioner Rossotti
May-June 2002, p. 255 MURRAY, FRED F.
March-April 2002, p. 147
The Office of Chief Counsel - A Renewed Commitment to
Guidance What Is Really Important for Tax Executives in Sarbanes-
WILLIAMS, B. JOHN Oxley?
March-April 2002, p. 135 CAMPBELL, GLENN C., MICHAEL C. DURST, and
JAMES D. MILLER
TEI Meets with IRS Commissioner Rossotti November-December 2002, p. 522
MURRAY, FRED F.
March-April 2002, p. 147 Consolidated Returns
Audits & Appeals Rite Aid: Potentially Historic
SALEM, IRVING
Auditor Independence, Sarbanes-Oxley, and Tax Services March-April 2002, p. 149
OATES, MARK A., and DANIEL L. GOELZER
September-October 2002, p. 404 Corporate Tax
The Carrot and the Stick: IRS’s New Disclosure Initiative The Carrot and the Stick: IRS’s New Disclosure Initiative
and Guidelines for Imposing the Section 6662 Accuracy- and Guidelines for Imposing the Section 6662 Accuracy-
Related Penalty Related Penalty
ELY, MARK H. ELY, MARK H.
January-February 2002, p. 44 January-February 2002, p. 44
How Much is Enough? Lessons on Transfer Pricing Docu- The Fourth Time’s a Charm-New Temporary Section 355(e)
mentation from the Recent IRS Report Regulations Provide Helpful Guidance to Taxpayers
DURST, MICHAEL C., and ROBERT E. SILVERMAN, MARK J., and LISA M. ZARLENGA
CULBERTSON May-June 2002, p.238
September-October 2002, p. 419
NOVEMBER-DECEMBER 2002
2002 The Tax Executive Index
Articles by Subject
Rite Aid: Potentially Historic The Office of Chief Counsel -A Renewed Commitment to
SALEM, IRVING Guidance
March-April 2002, p. 149 WILLIAMS, B. JOHN
March-April 2002, p. 135
TEI Meets with IRS Commissioner Rossotti The Right Direction: Treasury Proposes New Research Tax
MURRAY, FRED F. Credit Regulations
March-April 2002, p. 147 GOLDBAS, MICHAEL
January-February 2002, p. 32
Corporate Tax Management
TEI Meets with IRS Commissioner Rossotti
Auditor Independence, Sarbanes-Oxley, and Tax Services MURRAY, FRED F.
OATES, MARK A., and DANIEL L. GOELZER March-April 2002, p. 147
September-October 2002, p. 404
International
Of Newton, Heisenberg, and Sarbanes-Oxley — Corporate
Accountability and the Provision of Tax Services How Much is Enough? Lessons on Transfer Pricing Docu-
McCORMALLY, TIMOTHY J. mentation from the Recent IRS Report
September-October 2002, p. 402 DURST, MICHAEL C., and ROBERT E.
CULBERTSON
The Sarbanes-Oxley Act of 2002 Does Not Prohibit Audi- September-October 2002, p. 419
tors From Offering Tax Services to Audit Clients
ROBERTS, RICHARD Y. Second First??? Transfer Pricing Issues in Secondment of
September-October 2002, p. 416 Personnel
LEWIS, PATRICIA GIMBEL
Second First??? Transfer Pricing Issues in Secondment of July-August 2002, p. 320
Personnel
LEWIS, PATRICIA GIMBEL Legislation
July-August 2002, p. 320
Auditor Independence, Sarbanes-Oxley, and Tax Services
What Corporate America Needs to Know About Unclaimed OATES, MARK A., and DANIEL L. GOELZER
Property: A Primer for the Business Holder September-October 2002, p. 404
CUTLER, STEPHANIE, ANTHONY L. ANDREOLI,
and G. SAMUEL SCHAUNAMAN, II Of Newton, Heisenberg, and Sarbanes-Oxley — Corporate
July-August 2002, p. 335 Accountability and the Provision of Tax Services
McCORMALLY, TIMOTHY J.
What Is Really Important for Tax Executives in Sarbanes- September-October 2002, p. 402
Oxley?
CAMPBELL, GLENN C., MICHAEL C. DURST, and The Sarbanes-Oxley Act of 2002 Does Not Prohibit Audi-
JAMES D. MILLER tors From Offering Tax Services to Audit Clients
November-December 2002, p. 522 ROBERTS, RICHARD Y.
September-October 2002, p. 416
Federal Tax
What Is Really Important for Tax Executives in Sarbanes-
Large and Mid-Size Business Division Fast Track Dispute Oxley?
Resolution Pilot Program CAMPBELL, GLENN C., MICHAEL C. DURST, and
DOUGHERTY, JAMES A., and TRACEY A. FIELMAN JAMES D. MILLER
January-February 2002, p. 41 November-December 2002, p. 522
The New Approach to Settlement Authority in Appeals
DOUGHERTY, JAMES A., and RONA M. FAUST
May-June 2002, p. 255
THE Tax EXECUTIVE
2002 The Tax Executive Index
Articles by Subject
Litigation The Sarbanes-Oxley Act of 2002 Does Not Prohibit Audi-
tors From Offering Tax Services to Audit Clients
Rite Aid: Potentially Historic ROBERTS, RICHARD Y.
SALEM, IRVING September-October 2002, p. 416
March-April 2002, p. 149
What Is Really Important for Tax Executives in Sarbanes-
Mergers, Acquisitions & Liquidations Oxley?
CAMPBELL, GLENN C., MICHAEL C. DURST, and
The Fourth Time’s a Charm-New Temporary Section 355(e) JAMES D. MILLER
Regulations Provide Helpful Guidance to Taxpayers November-December 2002, p. 522
SILVERMAN, MARK J., and LISA M. ZARLENGA
May-June 2002, p. 238 State & Local
Penalties Real and Personal Property Tax Incentives -The Often-
Overlooked Tax Benefits
The Carrot and the Stick: IRS’s New Disclosure Initiative LOHMAN, JANETTE M., and FRED H.
and Guidelines for Imposing the Section 6662 Accuracy- MONTGOMERY
Related Penalty July-August 2002, p. 326
ELY, MARK H.
January-February 2002, p. 44 What Corporate America Needs to Know About Unclaimed
Property: A Primer for the Business Holder
How Much is Enough? Lessons on Transfer Pricing Docu- CUTLER, STEPHANIE, ANTHONY L. ANDREOLIT,
mentation from the Recent IRS Report and G. SAMUEL SCHAUNAMAN, II
DURST, MICHAEL C., and ROBERT E. July-August 2002, p. 335
CULBERTSON
September-October 2002, p. 419 Tax Shelters
The Carrot and the Stick: IRS’s New Disclosure Initiative
Real Estate Taxation and Guidelines for Imposing the Section 6662 Accuracy-
Related Penalty
Real and Personal Property Tax Incentives -The Often- ELY, MARK H.
Overlooked Tax Benefits January-February 2002, p. 44
LOHMAN, JANETTE M., and FRED H.
MONTGOMERY Transfer Pricing
July-August 2002, p. 326
How Much is Enough? Lessons on Transfer Pricing Docu-
Research Tax Credit mentation from the Recent IRS Report
DURST, MICHAEL C., and ROBERT E.
The Right Direction: Treasury Proposes New Research Tax CULBERTSON
Credit Regulations September-October 2002, p. 419
GOLDBAS, MICHAEL
January-February 2002, p. 32 Second First??? Transfer Pricing Issues in Secondment of
Personnel
Sarbanes-Oxley LEWIS, PATRICIA GIMBEL
July-August 2002, p. 320
Auditor Independence, Sarbanes-Oxley, and Tax Services
OATES, MARK A., and DANIEL L. GOELZER Unclaimed Property
September-October 2002, p. 404
What Corporate America Needs to Know About Unclaimed
Of Newton, Heisenberg, and Sarbanes-Oxley —Corporate Property: A Primer for the Business Holder
Accountability and the Provision of Tax Services CUTLER, STEPHANIE, ANTHONY L. ANDREOLI,
McCORMALLY, TIMOTHY J. and G. SAMUEL SCHAUNAMAN, II
September-October 2002, p. 402 July-August 2002, p. 335
NOVEMBER-DECEMBER 2002
2002 The Tax Executive Index
TEI Technical Submissions
Liaison Meetings Federal Tax
Canada Customs and Revenue Agency: Announcement 2001-92: Code V Reporting on Nonstatuto-
Pending Excise Tax Issues ry Stock Options
2001 Meeting—January-February 2002, p. 66 January-February 2002, p. 58
2002 Meeting—November-December 2002, p. 542
Pending Income Tax Issues Announcement 2002-9: Capitalization of Expenditures
2002 Meeting—November-December 2002, p. 534 May-June 2002, p. 262
Canadian Department of Finance: Announcement 2002-63: IRS Requests for Tax Accrual
Pending Excise Tax Issues Workpapers
2001 Meeting— January-February 2002, p. 78 July-August 2002, p. 350
2002 Meeting—November-December 2002, p. 562
Pending Income Tax Issues Circular 230
2002 Meeting— November-December 2002, p. 550 March-April 2002, p. 175
Internal Revenue Service (Large and Mid-Size Business Division) Disclosure of Corporate Tax Returns
Agenda—January-February 2002, p. 84 July-August 2002, p. 353
Minutes—March-April 2002, p. 178
H.R. 5095: Codification of the Economic Substance Doctrine
U.S. Department of Treasury September-October 2002, p. 432
Agenda—January-February 2002, p. 81
Minutes—May-June 2002, p. 257 IRS Budget
January-February 2002, p. 62
Canadian May-June 2002, p. 274
November-December, 2002, p. 569
Ontario Retail Sales Tax on Software
January-February 2002, p. 63 Limited Issue-Focused Examinations: Streamlining the
September-October 2002, p. 454 Process
May-June 2002, p. 277
Regulation 105: Withholding Tax on Non-Resident Service September-October 2002, p. 439
Providers
May-June 2002, p. 270
TEI Testimony on Pre-Budget Discussions
November-December 2002, p. 567
THE Tax EXECUTIVE
2002 The Tax Executive Index
TEI Technical Submissions
Operation of National Taxpayer Advocate’s Office (filed Pacific Association of Tax Administrators’ Transfer Pricing
with IRS Oversight Board) Documentation Package
May-June 2002, p. 261 September-October 2002, p. 464
Reducing Taxpayer Burden (filed with IRS Oversight Board) TEI Comments on Form 5471
January-February 2002, p. 60 November-December 2002, p. 528
S. 1971: CEO Signature on Corporate Tax Returns State & Local
September-October 2002, p. 458
Conn. H.B. 5666: Calculation of Interest on Refunds
S. 2498: Tax Shelter Transparency Act March-April 2002, p. 192
July-August 2002, p. 342
District of Columbia: Notice on Withdrawal of Letter Rulings
Section 41: Research Tax Credit September-October 2002, p. 470
Processing of Claims—January-February 2002, p. 89
Proposed Regulations—March-April 2002, p. 156 Factor Presence Nexus Standard for Apportioned Income
and Franchise Taxes
Use of Private Debt Collection Agencies September-October 2002, p. 462
May-June 2002, p. 275
Pennzoil Company v. Department of Revenue (Amicus Brief
International filed in U.S. Supreme Court)
March-April 200, p. 193
Microsoft Corporation v. Commissioner (Amicus Brief filed
in Ninth Circuit) Programmed Land v. Patrick O'Connor (Amicus Brief filed
January-February 2002, p. 52 in U.S. Supreme Court)
March-April 2002, p. 199
Boeing Company and Consolidated Subsidiaries v. United
States of America (Amicus Brief filed in U.S. Supreme Court)
In Support of Petition—March-April 2002, p. 186
On the Merits—September-October 2002, p. 444
NoOvEMBER-DECEMBER 2002