Journal of Accountancy 2004: Vol 197-198 Index

2004·3.6 MB·English

Cohen, Milt DoylJ.e Pe,te r Glandon, TerryAnn
Opportunities for CPAs. (Letters) January, p. 16 Deficits, Taxes and Savings. (Letters) May, p. 11 Charts Tell the Real Story. March, p. 44
Make Your Own Push-Button Database. July,
Carroll, Brian Duffy, Maureen Nevin P 78
The Mutual Fund Trading Scandals. Decem- Corporate Governance and Client Investing
ber, p. 32 January, p. 43. Gleim, Irvin N.; Buchanan, Phillip G.;
Tips for Working With Female Clients. April, Vucinic, Thomas J.; Rigos, James J.
Cenker, William J.; Bloom, Robert Pp 39 Preparing for Success on the Revised CPA
What Constitutes a Responsible Person? (Tax Section 404 Opens a Door. May, p. 55 Exam. January, p. 11
Case) October, p 101 When Investor Trust Is Shaken. December,
p. 38 Godfrey, Howard
Cieslak, David M. Avoid the Payroll Tax Trap. November, p. 67
A Shopper’s Guide to PDAs. August, p. 53 DuMars, Bert
The Future Is Here. December, p. 89 Goldwater, Paul; Mahoney, Lois S.
Cieslak, David M.; Van Winkle, Matt Collaborate on Spreadsheets. January, p. 61
Carry Your Office in the Palm of Your Hand Duncan, DebraJ .
August, p. 52 CPAJu ly,E xpa. m 10S houldn’t Be Too Easy Letters) Green, Paul M.
Costs Could Rise. (Letters) February, p. 17
Constantini, AnthonyJ .
What's Ahead in Enforcement? September, Eason, Pat; Leahey, Anne; Green, Scott
p. 72 Zimmermann, Raymond A. Another Red Flag. (Letters) March, p. 16
The Importance of IRD. April, p. 79
Coustan, Harvey; Leinicke, Linda M.; Haberman, Louise Dratler
Rexroad, W. Max; Ostrosky, Joyce A. Espelin, Sarah D. NASBA Meeting Participants Home in on
Sarbanes-Oxley: What It Means to the Mar- Hardware/Software Requirements a Must. State and Federal Regulations. (Special Re
ketplace. February, p. 43 Letters) January, p. 16 port) March, p. 21
Creagh, Richard P. Falk, Charles E.; Soled, Jay A. Harrington, Cynthia
Income, Not Dividends, Double Taxed. (Let Cost Segregation Applied. August, p. 28 The Rich Truly Are Different. April, p. 32
ters) February, p. 15 Internal Audit’s New Role. September, p. 65
Feldman, Elliott R.; Gerber, Joseph A.
Cromley, J. Timothy Work Like an Insurance Company to Save Harrison, Fred “Rick”
20 Steps for Pricing a Patent. November, p. 31 Money. Ox tober, Pp 59 A Disappointed Reader (Letters) February,
p 16
Crumbley, D. Larry; Russeli, Keith A. Feldman, James
So You Want to Be an Expert Witness. Octo- Business Bookshelf. April, p. 95 Heninger, William G.; F eterson, Bryce H.;
ber, p. 23. Give Your Skills a CAT Scan. July, p. 34 Lindstrom, Craig J.; Romney, Marshall B.
Install Your Own Wireless Network. Novem
Dancer, W. Terry Fennema, M.G.; Fretwell, Phillip Z.; ber, p. 51
Tax Deductions May Help Fight Obesity. (Tax Hillison, William; Carpenter, Tina D.
Brief) November, p. 78 A Changing Corporate Culture. March, p. 57 Hermanson, Dana R.
Deducting the Cost of Laser Eye Surgery. (Tax Audit Committee Service Precautions. (Let
Brief) December, p. 92 Fennema, M.G.; Placid, Raymond; Pacini, Cart; ters) February, Pp 16
Hillison, William
Danziger, Elizabeth Attorney-Client Privilege: CPAs and the I Hillison, William; Carpenter, Tina D.;
Off the Beaten Path. July, p. 49 Frontier. April, p. 64 Fennema, M.G.; Fretwell, Phillip Z.
A Changing Corporate Culture. March, p. 57
Davis, Harold E.; Luehifing, Michael S. Fenton, Edmund D. Jr.
Radio Frequency Identification: The Wave of Employer-Provided Education Benefits. Sep Hillison, William; Fennema, M.G.;
the Future. November, p. 43 tember, p. 49 Placid, Raymond; Pacini, Cari
Attorney-Client Privilege: CPAs and the I
Dennis, Anita Fretwell, Phillip Z.; Hillison, William; Frontier. April, p. 64
An AICPA Small Firm Champion. March, Carpenter, Tina D.; Fennema, M.G.
p. 36 A Changing Corporate Culture. March, p. 57 Hobbs, Edward L.; Hrncir, Theresa J.
Taking Account of History. May, p. 84 FSAs and Over-the-Counter Medications
Small Firms: Think Big! June, p. 22 Friske, Karyn Bybee; Pulliam, Darlene Tax Brief) January, p. 81
What's Next in Corporate Pay Practices? July, No Annual Gift Tax Exclusion for Gift of LLC
p. 97 Membership Units Tax Case) January, p Hoekstra, Chad; Burrage, Thomas F.
Get the Raise You Deserve. October, Pp 51 84 Make the Most of Buy-Sell Agreements. Ox
tober, P. 37
Dilley, Steven C.; Jacobs, Fred Gannon, D.J.; Ashwal, Alex
Optimizing Luxury-Auto Deductions. August, Financial Reporting Goes Global. September, Howell, Brian K.
p 36 p 43 Avoid the Tax Trap When Repaying Sharehold
er Loans. (Tax Practice) November, p. 75
Dillman, Paul E. Gerber, Joseph A.; Feldman, Elliott R.
CPAs and Ministers (Letters) December, Work Like an Insurance Company to Save Hrncir, Theresa J.; Hobbs, Edward L.
p. 12 Money. October, p. 59 FSAs and Over-the-Counter Medications
Tax Brief) January, p. 81
Dobler, Michael Gering, Richard 3.; Newman, Glenn
Notes From Germany on Section 404. (Let Damages Aren’t Always Patently Obvious. No Jacobs, Fred; Dilley, StevenC .
ters) March, p. 16. vember, p. 36 Cptmizing Luxury-Auto Deductions. August,
Pp 36
December 2004 JOURNAL of ACCOUNTANCY
Johnson, Vernon W. Ill; Vermeer, Thomas E. Lanz, loel; Tie, Robert McCall, John D.
To Compete or Noncompete. February, p. 56 Advise Businesses on External IT Resources. Should You Upgrade to Microsoft Office
June, p. 55. 2003? June, P 46
Jones, Roberta Ann
Make Excel an Instant Know-It-All. March, Lauber, Christine A.; Ruh, Lorraine; McCarthy, Ed
p 40 Theuri, Peter M.; Woodlock, Peter Working With a Solicitor to Get New Busi-
Road to the Future. July, p. 41 ness. January, p. 30
Jordan, Julie Che Best-Laid Plans. May, p. 46
Drag Racers Go Straight. (Letters) December, Lawrence, G. Michael; Wells, Joseph T. Tips for the Sarbanes-Oxley Learning Curve
Basic Legal Concepts. (The Fraud Beat) Octo- lune, p. 36
ber, p. 33
Kendal, Anat; Pugliese, Anthony McDonnell, Patrick J.
Support for CPAs in Post-Disaster Work. (Spe Leahey, Anne; Zimmermann, Raymond A.; The PCAOB and the Future of Oversight
ial Report) February, p. 19 Eason, Pat December, p. 98
Che Importance of IRD. April, p. 79
King, Frank L. McKee, ThomasE .
Fairness of Taxes Called Into Question. (Let Leinicke, Linda M.; Rexroad, W. Max; A Practical Guide to Complying With SAS
ters) February, p. 15 Ostrosky, Joyce A.; Coustan, Harvey No. 99's Key Requirements. (Checklist
Sarbanes-Oxley: What It Means to the Mar May, p. 24
King, ThomasG . ketplac e. February, Pp 43
Audit Committees Take Time and Talent McNair, Frances E.; Milam, Edward E.;
Letters) February, p. 16 Leizerov, Sagi Seifert, Deborah L.
E-Mail and the Law. August, p. 58 Tax Planning for Servants of God. October,
Knowles, Jimmie Wayne P 65
Companies Should Improve Internal Audit Letsch, Douglas
Policies. (Letters) July, p. 10 Questions and Answers on “In the Money?” Meyer, Michael J.; Titard, Pierre L.;
Clarification) January, p. 84 Braun, RobertL .
Kositzka, Paul H. Accounting Education: Response to Corpo
Clients Entitled to Dir ct CPA Supervision or Lewison, John rate Scandals. November, p. 59
Full Disclosure. (Letters May, Pp 1] Military Call-Up Prompts Focus on
USERRA. January, p. 76 Midkiff, Kyle Ann
Kroll, Karen M. Catch the Warning Signs of Fraud in NPOs
The Lowdown on Lean Acc ounting. (A cor Lindstrom, Craig J.; Peterson, Bryce H.; Checklist) January, p. 28
rection tor this item appears in October on Heninger, William G.; Romney, Marshall B.
’p ag - 2.,) Jultyh , p.» 6 69 Install Your Own Wireless Network. Novem- Milam, Edward E.; McNair, Frances E.;
ber, p. 51 Seifert, Deborah L.
Kuninsky, Milton Tax Planning for Servants of God. October,
CPAs and Commu: Livingston, Jack p 65
High Score for JofA. (Letters) February, p. 15
Miller, Richard |.; Anderson, Alan W.
Laffie, Lesii S. Luehifing, Michael S.; Davis, Harold E. Legal and Ethical Considerations Regarding
Excluding Over-the-Count r Drug Reim Radio Frequency Identification: The Wave of Outsourcing. March, p. 31
sursements. (From The Tax Adviser) Janu the Future. November, p. 43
P ss Morrison, Joseph E.
Costs of Household Employees Madray, J. Russell Are You Spamming Your Clients? August, p
The Tax Adviser) February, p. 82 An Update on Review Engagements. August
Audit Initiative Targets Executiy Compensa p. 69 Mueller, Jennifer M.
tion. (From The Tax Adviser) March p Amortizatioonf Certain Intangible Assets. I
Servi A grec Unmarried Parent Car Maganiello, Chuck ember Pp 7
Claim/ Waive Dependency Exemptior One Key Requirement Needs Emphasis. (Let
From The Tax Adviser) April, p. 88 ters) August, p. 11 Murphy, Leslie; Bufe, Bill
Neighbors’ Hostility Allowed Partial Gain Ex How to Keep Them Once Ye
lusion on Re 9 | len e Sale From The Tax Magill, Lawrence December, p. 57
Adviser) May, p. 102 Attest Letters Subject to Professional Standards
Time to Distribute ¢ orporate Earning Letters) May p 11 Myers, Ronald L.
From The Tax Adviser) June, p. 76 Annuities Can Be Effective Tool
Private Annuities Can Aid Medicaid Eligibili Mahoney, Lois S.; Goldwater, Paul January, p. 15
y. (From The Tax Adviser) July 1p . ds~ Collaborate on Spreadsheets. January
IRA Rollovers After 60 Days. (From The Tax Nash, Claire Y.; Quinn, Tina
Adviser) August, p. 79 Maples, Larry Departing Partner’s Debt Service Pay:
IRS Allows Statistical Sampling for M&E Divorce Agreement Language. Septet e to Partnership. (Tax Case) Febr
Costs. (From The Tax Adviser) September p. 25
», 86
ncome Includes Returned Fees; Ad
How to Apply Joint Estimated Tax Payments Mason, Eli e Litigation Costs Are Loans. (Tax
When Filing Separately. (From The Tax Myth of Double Taxation Is Politically In Case) March, p. 67
Adviser) October, p. 106 spired. (Letters) February, p. 15 QTIP Created Under State Law Not Federally
Nonindividual QTP Contributions From Binding. (Tax Brief) March, p. 65
The Tax Adviser) November, p. 82 Mastracchio, Nicholas J. Jr. Shareholder Guarantee to S Corporation
Deducting Retirement Community Fees Auditing in the Classroom Is Changing. April, Creditors Doesn't Increase Basis. (Tax Case
From The Tax Adviser) December, p. 96 p. 11 August, p. 77
Social Security Number Not Enough for EI€
Tax Brief) August, p. 76
112 JOURNAL of ACCOUNTANCY December 2004
Impact of Self-Employment Loss on Earned Pulliam, Darlene; Friske, Karyn Bybee Ruh, Lorraine; Theuri, Peter M.;
Income. (Tax Brief) September, p. 79 No Annual Gift Tax Exclusion for Gift of LLC Woodlock, Peter; Lauber, Christine A.
Court Upholds IRS Lien Against Corporate Membership Units Tax Case January, Road to the Future. July, p. 41
“Alter Ego.” (Tax Case) September, p. 83 p 84
Substantial Compliance No Substitute for Fil- Russell, Keith A.; Crumbley, D. Larry
ing Election. (Tax Brief) October, p. 98 Quinn, Tina; Nash, Ciaire Y. So You Want to Be an Expert Witness. Octo
Departing Partner's Debt Service Payment In ber, p. <2 3
Naumann, Jeffrey W. come to Partnership Tax € ase February,
Tap Into XBRL’s Power the Easy Way. May, p aU Sacks, Steven E.
p. 32 Gross Income Includes Returned Fees; Ad Fraud Risk: Are You Prepared? September,
vance Litigation Costs Are Loans Tax p 5
Newman, Glenn; Gering, Richard J. Case) March, p. 67
Damages Aren’t Always Patently Obvious. No- QI IP Created Under State Law Not Federally Saros, Carole-Lynn
vember, p. 36 Binding. (Tax Brief) March, p. 65 Recommends Variable Annuities. (Letters
Shareholder Guarantee to S Corporation March, p. 1
Noonan, Michael J. Creditors Doesn't Increase Basis. (Tax Case
CPAs Should Not Sell Investment Products August, p Scheidemann, Ernest J.
Letters) March, p. 17 Social Security Number Not Enough for EIC More Strategies for Health Care Costs (Let
Tax Briet August, p. 76 ter s) Ja nuary, p. 15
Osibodu, Josiah S.; Andreoli, Anthony L. Court Upholds IRS Lien Against Corporate
Unclaimed Property. February, p. 49 ‘Alter Ego.” (Tax Case September, p 83 Schnee, EdwardJ .
Impact of Self-Employment Loss on Earned New Alternative Minimum Tax Trap
Ostrosky, Joyce A.; Coustan, Harvey; Income. (Tax Brief) September, p. 79 Case) January, p. 83
Leinicke, Linda M.; Rexroad, W. Max Substantial Compliance No Substitute for Fil Economic Performance Tax Case) February,
Sarbanes-Oxley: What It Means to the Mar ing Election. (Tax Brief) October, p. 98 p Saf)
ketplace. February, p. 43 Corporate Acquisition Expenses Tax ase
Ramos, Michael March P 66
Pacini, Cari; Hillison, William; Fennema, M.G.; Evaluate the Control Environment. May, p. 75 Valuing a Private Annu ity. (Tax ¢ ase April
Placid, Raymond Section 404 Compliance in the Annual Re p. 8&5
r
Arrorney-Client Privileg CPAs and the fF port October, pf. 43 Deductible Education Expenses Tax Case
Frontier. April, p. 64 M 1y p 97
Reichert, Charles J. Acquiring Contingent Liabilities Tax € ase
Papalia, Mark Who Get tthn Exemption? June p 73
Small Business Insuran aH Offers in Compt romuse Tax Case) July, p. 8¢
p. 54 ™ vone 1e¢ ting Innoc ent Spouse Rules Tax
(ase August, p. 77
Paschoud, Christian Debt Allo 110N al d LI Cs Tax Case Sep
Wrong Emblem. (Letters) July, p ter nbe p. 80
Collecting Attorney | From the IRS. (Tax
Peterson, Bryce H.; Heninger, William G.; Reinecker, Kari S. (as October, p. 100
Lindstrom, Craig J.; Romney, Marshall B. Control Is the Issuc App LS Court ¢ oniirn is Treatment of As
Install Your Own Wireless Network. Novem suemiend LiabibaltBittasi es. (T7 ix Case November
ber, p. 51 Rexroad, W. Max; Ostrosky, Joyce A.;
Coustan, Harvey; Leinicke, Linda M. view of IRS Abuse of Discretior
Phelan, Sarah E. Sarbanes-Oxley: What It Means to Decembe T p y
A Tech Tools Sampler for PFP. April ketpla February, p. 43
Seifert, Deborah L.; McNair, Frances E.;
Placid, Raymond; Pacini, Cari; Hillison, William; Rigos, James J.; Gleim, Irvin N.; Milam, Edward E.
Fennema, M.G. Buchanan, Phillip G.; Vucinic, Thomas J. Tax Planning tor Servan ts of God. October,
Attorney-Client Privileg CPAs and the I Preparing for Success on the Revised CPA p 65
Frontier. Apri tE xam. Januar
Simkin, Mark G.
Platau, Steven; Wolfe, Joseph Romney, Marshall B.; Peterson, Bryce H.; Ferre t Out Spr idsheet Errors. February, p. 6 >
Marketing Materials and Malpracn Heninger, William G.; Lindstrom, Craig J.
sure. June, p. 28 Install Your Own Wirel Network. Nov Sinkin, Joel
Pri E Value
Porter, Robert
Caring tor Our Owr Rose, Jacob M.
4 Do-It-Yours
Postoak, Jennifer tem. Apri I ebru
No Feminist But an Avid Golfer
Dn Rovner, Steven E. reparing { r New
What Does GenderH a xam. Marcl p. 11
Pugliese, Anthony; Kendal, Anat July ing Transparency in Peer Review
Support for CPAs in Post-Disaster Work Spe M«e i bers Speak Out Dece mbe} r,T T p. <”<
cial Report) February, p. 19 Roybark, Helen M.
Jof(A Cover Concert Soled, Jay A.; Falk, Charles E.
Pulliam, Daricne; Burnett, Sharon l¢ (ost Segregation Applied. August, p. 28
Valid Transfers Excluded From Gross Estate
Tax (¢ ase) October p 104 Rubin, Mark B. Solomon, Jerry
Alimony Payments Must Terminate at Death CPAs As Facilitators Makes Sense. (L¢ tters Revisiting Lean Accounting Letters) Decem
Tax Case) November, p. 79 ber p 11
JOURNAI ACCOUNTANCY
Sprohge, Hans; Stump, Mitchell L. Weisel, James A. SUBJECT INDEX | ;
Independent Contractor or Not? May, p. 89 Add Muscle to “What If” Analyses. Septem-
ber, P 38
Stump, Mitchell L.; Sprohge, Hans Accounting and Review Services
Independent Contractor or Not? May, p. 89 Wells, Joseph T. An Update on Review Engagements. Madray,
New Approaches to Fraud Deterrence. (The J. Russell. August, p. 69
Telberg, Rick Fraud Beat) February, p. 72
Make Money With Basic Accounting Soft- Build an Antitraud Practice. (The Fraud Beat AICPA Alert
ware. January, p. 67 March, p. 48 Legal and Ethical Considerations Regarding
A Joint Effort to Fight Corporate Fraud. April, Foreign Advance-Fee Scams. (The Fraud Beat Outsourcing. Miller, Richard I.; Anderson,
p. 53 April, p. 58 Alan W. March, p. 31
Iwo Firms Launch New Ethics Programs. July, The Case of the Pilfering Purchasing Manager
p. 13 (The Fraud Beat) May, p. 80. Institute Launches Employee Benefit Plan Au
Che Quarter-Million-Dollar Caper. (The dit Quality Center. May, p. 13
Thompson, Margaret Gallagher Fraud Beat) November, p. 89.
The Final Split-Dollar Regulations. February, Small Business, Big Losses. December, p. 42 AICPA Update
p Increasing Transparency in Peer Review
Wells, Joseph T.; Lawrence, G. Michael Members Speak Out. Snyder, Adam. De
Theuri, Peter M.; Woodlock, Peter; Basic Legal Concepts. (The Fraud Beat) Octo- cember, p. 22
Lauber, Christine A.; Ruh, Lorraine ber, p. 33.
Road to the Future. July, p. 41 Auditing (see Compliance and Sarbanes-Oxley
Winters, Bruce I.
Tie, Robert Choose the Right Tools for Internal Control Business and Industry
Institute Spreads Financial Literacy. August Reporting. February, p. 34 Golden Business Ideas. Zarowin, Stanley. Janu
p. 14 ary, p. 112.,
Managing Change. November, p. 27 Wolfe, Joseph; Platau, Steven
Marketing Materials and Malpractice Expo Golden Business Ideas. February, p. 100
Tie, Robert; Lanz, Joel sure. June, p. 28.
Advise Businesses on External IT Resources Golden Business Ideas. Zarowin, Stanley
June, p. 55 Woodlock, Peter March, p. 104
Professional Practice Accounting. July, p. 44
Titard, Pierre L.; Braun, Robert L.; Golden Business Ideas. Zarowin, Stanley
Meyer, Michaei J. Woodlock, Peter; Lauber, Christine A.; April, p. 108
Accounting Education: Response to Corpo- Ruh, Lorraine; Theuri, Peter M.
rate Scandals. November, p. 59 Road to the Future. July, p. 41 Golden Business Ideas. Zarowin,
p 1192 0
Trone, Donald B. Zarowin, Stanley
Improve the Quality of Investment Advice Golden Business Ideas. January, p. 112 Enterprising Views of Risk Management
January, p. 37 Technology Q&A. January, p. 89 Banham, Russ. June, p. 65
Golden Business Ideas. February, p. 100 Golden Business Ideas. Zarowin, Stanley. June
Van Winkle, Matt; Cieslak, David M. Technology Q&A. February, p. 69 p. 104 .
Carry Your Office in the Palm of Your Hand Golden Business Ideas. March, p 104
August, p. 52 Technology Q&A. March, p. 72 Golden Business Ideas. Zarowin, Stanley. July,
Golden Business Ideas. April, p. 108 Pp 128
Vap, Joseph Technology Q&A. April, p. 90 The Lowdown on Lean Accounting A cor-
A Wake-Up Call for CPAs. (Letters) August, Golden Business Ideas. May, p. 120 rection for this item appears in October on
p. 11 Technology Q&A. May, p. 41 page 12.) Kroll, Karen M. July, p. 69
Top Tools for CPAs. May, p. 26
Vermeer, Thomas E.; Johnson, Vernon W. Ill Golden Business Ideas. June, p. 104 E-Mail and the Law. Leizerov, Sagi. August
To Compete or Noncompete. February, p. 56 Technology Q&A. June, p. 79 ) 58
Golden Business Ideas. July, p. 128 Golden Business Ideas. Zarowin, Stanley. Au
Voynich, S. Scott Tec hnology Q&A. July, p. 92. gust, p. 108
Integrity in Action. January, p. 72 Golden Business Ideas. August, p. 108
Technology Q&A. August, p. 82 Golden Business Ideas. Zarowin, Stanley. Sep
Vucinic, Thomas J.; Rigos, James J.; Golden Business Ideas. September, p. 108 tember, p. 108
Gleim, Irvin N.; Buchanan, Phillip G. Technology Q&A. September, p. 88
Preparing for Success on the Revised CPA Golden Business Ideas. October, p. 144 Get the Raise You Deserve. Dennis, Anita
Exam. January, p. 11 Technology Q&A. October, p. 110. Oc tober, P. 51
Users Size Up Tax Software. October, p. 70 Golden Business Ideas. Zarowin, Stanley. Ox
Walker, David M. Golden Business Ideas. November, p. 108 tober, Pp 144
Truth and Transparency: The Federal Govern- Technology Q&A. November, p. 84 Work Like an Insurance Company to Save
ment’s Financial Condition and Fiscal Out The Best of Technology Q&A. December, Money. Gerber, Joseph A.; Feldman, Elliott
look April, P. 26 5» 83 R.. October, P 59
Golden Business Ideas. December, p. 124
Wallace, Albert L. Golden Business Ideas. Zarowin, Stanley. No-
Sarbanes-Oxley More Than Bureaucracy. (Let- Zimmermann, Raymond A.; Eason, Pat; vember, p. 108
ters) July, p. 10 Leahey, Anne
The Importance of IRD. April, p 9 Golden Business Ideas. Zarowin, Stanley. De-
Weinstein, Stephen cember, p. 124
Who Will Take the Reins? August, p. 45
114 JOURNAL of ACCOUNTANCY De« ember 2004
Business Valuation
20 Steps for Pricing a Patent. Cromley, J. Tim 20 Steps for Pricing a Patent. Cromley, J. Tim Few Spend Money on SOX Graphic) Febru
othy. November,p . 31 othy. November, p. 31 ITy, p »2 4
Damages Aren’t Always Patently Obvious Golden Business Ideas. February, p. 100
Newman, Gienn; Gering, Richard J. No Disaster Preparedness News Digest. February, p. 23
vember, p. 36 Support for CPAs in Post-Disaster Work. (Spe hree Times the Charm Graphic) February
cial Report) Pugliese, Anthony; Kendal p 23
Price Equals Value Plus Terms. Sinkin, Joel Anat. February, p. 19
Decem’: or, p. 67 Companies Plan for Continuity. (Graphic
The Best-Laid Plans. McCarthy, Ed. May, p. 46 March, p. 20
Careers Golden Business Ideas. Zarowin, Stanley
Off the Beaten Path. Danziger, Elizabeth. July Education March,p . 104
p. 49 Accounting Education: Response to Corporate More People Log On to Pay Bills Graphic
Scandals. Titard, Pierre L.; Braun, Robert March, p. 18
Checklist L.; Meyer, Michael J. November, p. 59 NASBA Meeting Participants Home in on
Catch the Warning Signs of Fraud in NPOs State ind Feder il Regulations Special Re
Midkiff, Kyle Anne. January, p. 28 Employee Benefits port Haberman, Louise ] Yratler March,
Military Call-Up Prompts Focus on p. 21
es That Mirror Your Worth. Fet USERRA. Lewison, John. January News Digest. March, p. 18
A Pioneer Is Gone. (Obituary) March, p. 18
Employer-Provided Education Ben Spirits Don’t Soar As Before. (Graphic) March
Help ¢ lients Create a Positive ton, Edmund D. Jr. Septemb
March, p. 28 ivhest ¢ ompli ink Requirements
Financial Reporting srapnic Mar h p
Maintain Contact With Client Unclaimed Property. Andreoli
April, p. 24 bodu, JosiahS . Februar 10 1b eas. Zarowin, Stanley
April, p
A Practical Guide to Complyn Let Them Handle It Graphic
No. 99's Key Requirements News Digest April |
Thomas E. May, p. 24 Sarbanes-Orxle\ .
Help Companies Assess Their Intert
Needs June, p. 22 0 Zarowin, Stanley. May
Create in Effective Dir Mail Campaig In Favor of Reforn Graphic) May, p
July, p. 32 News Digest May, p. 15
Perks a Thing of th Past May, p. 1¢
It’s a Matter of Priva
Golden Business Ideas. Zarowin, Stanley. June
Encourage General Le p 104
Steven. September Good Relations Breed Contentment. (Graph
June, p. 11
Fine- Tune Your (¢ News Digest. June, p. 11
Steven October Not-for-Profits Say Not for Us Graphi
Jur
Sharpen Your BV Re Rise in Number of Female Execs. (Graphi
», 24 June, p. 12
JOS ph |
Famous for 4 Joint Efftoo rFitgh t Corporate Fraud. Tel Business Ideas. Zarowin, Stanley. July
berg, Rick April, p. 53
Graphic) July
Compensation and Benefits (ase of the Piltering Manager
What's Next in Corporate Pay Prac tices? Der Che Fraud Beat Wells, Joseph T May, p. 8
nis, Anita. July, p. 59
oncept The Fraud Beat Golden Business ideas Zarowin, Stanley. Au
1 Deserve. Dennis, Anita e,G Michael Wells Jose } an I
Rewarded. August, t p. 18
r
Compliance The Quarter-Million-Dollar Caper Tech Gets Most Bucks Graphi August,
Choose the Right Tools for Internal Control Beat) Wells, Joseph T. November, p p. 17
Reporting. Winters, Bruce I. February, p. 34
Wells, Joseph T
Small Business, Big Loss A Former AICPA President Is Dead at 88
Consulting December, p $2 September, p. 12
Make Money With Basix Accounting Soft Golden Business Ideas. Zarowin, Stanley. Sep
ware Telbe 2g Rick January, p. 6 General Interest tember, p. 108
Golden Business Ideas Zarowin, Stank I'll Be Suing You Graphic) September, p. 11
Make the Most of Buy-Sell Agreements. Bur ry, p. 1 > News Digest. September, p. 11
rage, Thomas F; Hoekstra, Chad. October, News Digest. January, p. 19
p. 37 Stanley Person 1934-2003 Obituary Janu The Age of the E-Solicitor. (Graphic) Octo
So You Want to Be an Expert Witness. Crum iry, p 19 ber, p. 11
bley, D. Larry; Russell, Keith A. October, What Drives Policy Purchases? (Graphic) Janu Golden Business Ideas. Zarowin, Stanley. Oc
Pp 23 ary, p. 20 tober, p 144
2004 JOURNAL of ACCOUNTANCY
r—
News Digest. October, p. 11 Florida Candidate Tops Field on CPA Exam Fairness of Taxes Called Into Question. King,
July, p. 98 Frank L. February, p. 15
Golden Business Ideas. Zarowin, Stanley. No High Score for JofA. Livingston, Jack. Febru
vember, p. 108 AICPA Lauded for Disaster Advice and Public ary, p. 15
Good News for College Grads Graphic) No Service. August, p. 86 Income, Not Dividends, Double-Taxed
vember, p. 15 Institute Honors Thomas as Outstanding Edu Creagh, Richard P. February, p. 15
Move L p or Move Out Graphic) November cator. August, p. 86 Myth of Double Taxation Is Politically In
p. 15 Robertson Cited for Volunteer Work. August, spired. Mason, Eli. February, p. 15
News Digest. November, p. 15 p. 86
Sarbanes-Oxley Spurs Focus on Directors Another Red Flag. Green, Scott. March, p. 16
Graphic) November, p. 16 Accounting Educator Steps Up for Olympi CPAs Should Not Sell Investment Products
Ceremony. November, p. 95 Noonan, Michael J. March, p. 17
Golden Business Ideas. Zarowin, Stanley. De Institute Earns Triple Honors. November JofA Cover Concerns Reader. Roybark, Helen
ember, p. 124 p. 94 M. March, p. 16
More Women Welcome Web Use Graphic Lone Star State Auditor Names Best Govern Notes From Germany on Section 404. Dobler,
December, p. 19 nent CPA. November, p. 94 Michael. March,p . 16
News Digest. Dex Students Win Aid for Graduate Studies in Ac Recommends Variable Annuities. Saros, Car
Net Has Graphic) Dece counting November, Pp 94 in. March, p. 17
ber, p. "2 ) Undergraduate Accounting Students Win
What Managers Want. (Graphic) December Competition. November, p. 95 Artest Letters. Magill, Lawrence. May, p. 11
p. 2 Clients Entitled to Full Disclosure. Kositzka,
Insurance Issues Paul H. May, p. 11
Glimofp tshe ePa st The Final Split-Dollar Regulations. Thomp Deficits, Taxes and Savings. Doyle, |]. Peter
Taking Account of History. Dennis on, Margaret Gallagher. February, p
May, p. 84
Small Business Insurance Checkup. Papalia ympanies Should Improve Internal Audit
Human Resources Case Study Mark. March,p . 54 es. Knowles, Jimmie Wayne. July
How to Keep Them Or You'v p 1(
Bufe, Bill; Murphy i international CPA Exam Shouldn't Be Too Easy Duncan
Financial Reporting Goes Global. Gannon DebraJ . July, p. 10
In My Opinion D.J.; Ashwal, Alex. September, p. 43 CPAs As Facilitators Makes Sense. Rubi
What's Ahead in Enforce Mark B. July, p. 10
Anthony J. September, p Internships No Fen inist But an Avid Golfer. Postoak, Jen
Professional Practice Accounting. Woodlock nifer. July, p
The PCAOB and the Futuofr Oever s Peter. July, p. 44 Objects to Distinction. Auer, O. Nelson. July
McDonnell, Patrick |. December Roatdo t he Future. Lauber, Christine A p. 10
Ruh, Lorraine Theuri, Peter M Wood Sarbanes-Oxley More Than Bureaucracy. Wal
Inside AICPA lock, Peter. July, p. 41 lace, Albert L. July, p. 10
Calling Aspiring Committee Membe What Does Gender Have to Do With It?
ary, p. 95 investments Rovner, Steven E. July, p. 11
CPA2Biz Financial Results Improve Corporate Governance and Client Investing Wrong Emblem. Paschoud, Christian. July,
p 95 Dutfty, Maureen Nevin. January, p. 43
Education Award Nominees Sought. Januar Improve the Quality of Investment Advice
p 95 Trone, Donald B. january, p. 37 rol Is the Issue. Reinecker, Karl S. Au
Government Agency Needs CPAs Working With a Solicitor to Get New Busi gust, p. 12
ness. McCarthy, Ed. January. p. 30 No Attorney-Client Privilege for Expert Wit
Pp ‘>
Institute Honors Kessler. January, p. 95 nesses. Caron, John M. August, p. 11
MAP Survey Highlights Staffing Worries. Jan EE Vs. I Bonds: Which Are Better? Boes One Key Requirement Needs Emphasis. Mag
uary, p. 94 Richard F; Bezik, Mark. September, p iniello, Chuck. August, p. 11
Purcell Fills N« 2 Spot on Tax Committee A Wake-| p ¢ ill for CPA Vap Joseph. Au
January, p. 94 Letters gust, p. 11
Three Enter Business & Industry Hall of Fame Annuities Can Be Effective Tools. Myers
January, p. 94 Ronald I January, p. 15 4 Different Perspective on Internships. Biddle,
Tool Facilitates Course Design. January, p. 95 CPAs and Community Colleges. Kuninsky Robert, E. Jr. November,p . 13
ITA Now on CD. January, p. 95 Milton. January, p. 16 Rethinking Annuities for Medicaid Eligibility
Hardware/Software Requirements a Must. Es Brown, Cecil. November, p. 13
Caring for Our Own. Porter, Robert. Febru pelin, Sarah D. January, p. 16
ary, p. 54 More Strategies for Health Care Costs. Schei CPAs and Ministers. Dillman, Paul E. Decem
demann, Ernest J. January, p. 15 ber, p. 12
Institute Lauds Goldberg for PFP Service Opportunities for CPAs. Cohen, Milt January, Drag Racers Go Straight Jordan, Julie De
Launches Web Site. March, p. 77 Pp 16 cember, p. 12
Minority Education Funds Bestowed. March Implementing a New Audit Function
78 Article Should Be Directed to Partners. Bonar, Caplain, Bruce. December, p. 11
Ochsenschlager Chosen to Head Tax Division Adele. February, P 16 Revisiting Lean Accounting. Solomon, Jerry
March, p. 78 Audit Committee Service Precautions. Her December, p. 11
Iwo ABVs Win Awards. March, p. 77 manson, Dana R. February, p. 16
Walker Wins Top Tax Award. March, p. 78 Audit Committees Take Time and Talent Litigation Issues (includes Litigation
King, Thomas G. February, p. 16 Consulting and Litigation Services
Two Win New Award for Volunteer Efforts Costs Could Rise. Green, Paul M. February, [o Compete or Noncompete. Vermeer,
May, p. 104 p. 17 Thomas E.; Johnson, Vernon W. III. Febru
A Disappointed Reader. Harrison, Fred iry, p. 56
AICPA Honors a CPA/( ITP. July p. 98 “Rick.” February, p. 16
116 JOURNAL of ACCOUNTANCY December 2004
Attorney-Client Privilege: CPAs and the I Postemployment Benefit Plans Other Than Pen- Who Will Take the Reins? Weinstein,
Frontier. Pacini, Carl; Hillison, William; sion Plans. July, p. 102 Stephen. August, p. 45
Fennema, M.G.; Placid, Raymond. April,
P 64 Auditing Interpretations. August, p. 103 Professional Development
GASB Statement no. 44, Economic Condition Give Your Skills a CAT Scan. Feldman, James
So You Want to Be an Expert Witness. Crum Reporting: The Statistical Section. August, July, p. 34
bley, D. Larry; Russell, Keith A. October, p. 92
p. 23 SSARS No. 10, Performance of Review Engage- Professional Issues
ments. August, p. 97 Preparing for Success on the Revised CPA
Darnages Aren’t Always Patently Obvious SSARS No. 11, Standards for Accounting and Re Exam. Buchanan, Phillip G.; Vucinic,
Newman, Glenn; Gering, Richard J. No view Services. August, p. 101 Thomas J.; Rigos, James J.; Gleim, Irvin N
vember, p. 36 SSARS Interpretation. August, p. 102 January, p. 11
Niche Development Ethics Interpretation. October, p. 138 Pilot Test Reveals Dramatic Changes. Snyder,
Facilitate Your Way to New Business. C: GASB Statement no. 45, Accounting and Finan- Adam. February, p. 11
Christopher B. January, p. 53 ial Reporting by Employers for Postemployment Sarbanes-Oxley What It Means to the Mar
Benefits Other Than Pensions. October, ketplace. Coustan, Harvey; Leinicke, Linda
Official Literature p. 119 M.; Rexroad, W. Max; Ostrosky, Joyce A
Exposure Drafts Outstanding. January, p. 98 February, p. 43
Revisions to AICPA Council Resolutions Support for CPAs in Post-Disaster Work. (Spe
Exposure Drafts Outstanding. February, p. 87 November, p. 102 cial Report) Pugliese, Anthony; Kendal
Anat. February,p . 19
Exposure afts Outstanding. March, p. 80 Personal Financial Planning
The Rich Truly Are Different. Harrington lips on Preparing Employees for the New
I cael afts Outstanding. April, p. 100 Cynthia. April, p. 32 CPA Exam. Snyder, Adam. March, p. 11
A Tech Tools Sampler f w PFP. Phelan, Sarah
hens ire afts Outstanding. May, p. 109 E. April, p. 45 Auditing in the Classroom Is Changing. Mas
Tips for Working With Female Client Duffy tracchio, NicholasJ . Jr. April, p. 11
I iia Drafts Outstanding. June, 1 Maureen Nevin. April, p. 39
[wo Firms Launch New Ethics Programs. Tel
Eaxipo sure rafts Outstanding EE Vs. | Bonds: Which Are berg, Rick. July, p. 13
hard fF Bezik, Mark
Exposure afts Outstandi Fraud Risk: Are You Prepared? Sacks, Steven
Trading Scandals. Carroll E. September, p. 57
Exposure nber, p. 32
vestor Trust Is Shaken. Duffy, Mau Managing Change. Tie, Robert. November,
Exposure ber, p. 38 pp.. 2 27
Exposure Practice Development Recruiting
Make Money With Basi Accounting Soft Professional Practice Accounting. Woodlock,
Exposure lelberg, Rick. January, p. 6 Peter. July, p. 44
p 108 Road to the Future. Lauber, Christine A.;
Section 404 Opens a Door. Duffy, Maureen Ruh, Lorrain Theuri, Peter M.; Wood
Official Releases Nevin. May, p. 55 1| ock, Peter. July, p. 41
SOP 03-3, Accounting for Certain Loans or Debt
1 quire 1 in a Transf January, Small Firms: Think Big! Dennis, Anita. June Report From the IRS
The Future Is Here. DuMars, Bert. December
P 89
GASB Statement no. 42 Practice Management
ial Reporting for Impairment Military Call-( p rr yMpts Focus on Reviews
rd for Insurance Recoverie USERRA. Lewison, John. January, p. 76 Business Bookshelf. Feldman, Ja nes. April,
Working With a Solicitor to Get New Busi Pp 95
FASB no. 132 (rev. 2003 Employers’ Disclo- ness. Mc( urthy, Ed. January, p. 30
sures about Pensions and Other Postretirement Risk Management
senefit March, p. 82 To ¢ ompete 2 Noncompete. Vermeer Advise Businesses on External IT Resources
SOP 03-4, Reporting Financial Highlights and Thomas I Johnson, Vernon W. III. Febru Lanz, Joel; Tie, Robert. June, p. 55
Schedule of Investments by Nonregistered Invest- ary, p. 56 Enterprising Views of Risk Management
ment Partnership in imendment to the Audit 3Janham. Russ June, Pp 65
ind Accounting Guide Auditso f Investment The Best-Laid Plans. McCarthy, Ed. May,
Companies and AICPA SOP 95-2, Finan Pp 46 Sarbanes-Oxley (includes Sarbanes-Oxley
cial Reporting by Nonpublic Investment 404 Compliance
Partnerships. March, p. 8¢ Marketing Materials and Malpractice Expo Choose the Right Tools for Internal Control
SOP 03-5, Financial Highlights of Separate Ac- sure. Platau, Steven; Wolfe, Joseph. June, Reporting. Winters, Bruce I. February
counts: An Amendment to the {udit and A p. 28 p. 34
ounting Guide Audits of Investment Tips for the Sarbanes-Oxley Learning Curve Sarbanes-Oxley: What It Means to the Mar
Companies. March, p. 95 McCarthy, Ed. June, p. 36 ketplace. Coustan, Harvey; Leinicke, Linda
M.; Pexroad, W. Max; Ostrosky, Joyce A
Ethics Interpretation. April, p. 104 Give Your Skills a CAT Scan. Feldman, James. February, p. 43
July, p. 34
Revisions to Council Resolutions. June, p. 89 A Changing Corporate Culture. Carpenter,
Are You Spamming Your Clients? Morrison, Tina D.; Fennema, M.G.; Fretwell, Phillip
GASB Statement no. 43, Financial Reporting for Joseph E. August, p. 63 Z.; Hillison, William. March, p. 57
December 2004 JOURNAL of ACCOUNTANCY
Longer Terins, Fewer Jailed. (Graphic) July,
_ Environment. Ramos, The The CosTtas x ofA dHviosuesr)e hoLladff ie, EmLpeslloiy eeS.s . Febr(uFraormy , Offepr s 56 in Compromise. (Tax Case) Schnee
1 Door. I p OL > Edward J. July, p. 86
Departing Partner’s Debt Service Payment In Private Annuities Can Aid Medicaid Eligibili
come to Partnership. (Tax Case) Nash, ty. (From The Tax Adviser) Laffie, Lesh S
Claire Y.; Quinn, Tina. February, p. 80 July, p. 88
Tax Notes. July, p. 86
Economic Performance. (Tax Case) Schnee,
Edward J. February, p. 80
Harrington, Cyn Few Deduct Health-Related Costs Graphic 1. Soled, Jay A.; Falk
February, p. 81 Charles E. August, p. 28
Time to Play But Not to Pay Graphic) Feb IRA Rollovers After 60 Days From The
in the Annual Re ruary, p. 5U Adviser) Laffie, Lesli S. August, p. 79
October p 43 Medical and LTC Breaks for Small Biz
Audit Initiative Targets Executive Compensa Graphic) August, p. 78
Small Business tion. (From The Tax Adviser) Laffie, Lesli S More Tax Pros Go High-Tech Graphic) Au
An AICPA Sr March, p. 70 gust, p. 77
Anita. Ma Corporate Acquisition Expenses Tax Case Nonelecting Innocent Spouse Rules. (Tax
harts Tell the Schnee, Edward J. March, p. 66 Case) Schnee, Edward J. August, p. 77
rvAnn. Mar EITC Helps Lower-Income Earners Graph Optimizing Luxury-Auto Deductions. Dilley
ic) March, p. 67 Steven C.; Jacobs, Fred. August, p. 36
Gift Returns to Grow Graphic March, p. 65 Shareholder Guarantee to S Corporation
Gross Income Includes Returned Fees; Ad Creditors Doesn't Increase Basis. (Tax Case
nk Big! Dennis, Anita. June vance Litigation Costs Are Loans. (Tax re Y.; Quinn, Tina. Augus
Case) Nash, Claire Y.; Quinn, Tina. March,
p. © ial Security Number Not Enough for EI¢
IRS, States Unite Against Tax Abuse Graph Tax Brief) Nash, Claire Y.; Quinn, Tina
With John ic) March, p. 66 August, p. 76
Q TIP Created Under State Law Not Feder ally Makes All the Difference. (Graphic) Au
Binding. (Tax Brief) Nash, Claire Y
Institute Spreads Fin Quinn, Tina. March, p. 65 [ouch It. (Graphic) August,
Robert. August
Educators: Save Your Receipts. (Graphic
CPA2Biz Delivers Update AICPA Council April, p. 85 Court Upholds IRS Lien Against Corporate
The Importance of IRD. Zimmermann, Ray “Alter Ego.” (Tax Case) Nash, Claire Y
mond A.; Eason, Pat; Leahey, Anne. April, Quinn, Tina. September, p. 83
p. 79 Debt Allocation and LLCs. (Tax Case Schnee,
Who Will Take the nstein Xeminder About Tuition Breaks Graphic Edward J. September, p. 80
April, p. 85 Divorce Agreement Language Maple: I irry
Service Agrees—Unmarried Parent Can September, p. 25
the Most of Buy-Sell eements. Bur Claim/ Waive Dependency Exemption Free at Last Graphic September, p
Thomas FE; Hoekstra, Chad. October, From The Tax Adviser) Laffie, Lesli S Impact of Self-Employment Loss o1
April, p. 88 Income Tax Brief) Nash, ¢
[ax Notes April, p. 56 Quinn, Tina. September, p. 79
Price Equals Ph rm Sinkin, Joel Valuing a Private Annuity Tax Case) Schnee, IRS Allows Statistical Sampling for M&I
December Edward J. April, p. 85 (Costs From The Tax Adviser) Laffie, Lesli
S. September, p. 86
Tax (includes Business Taxation and Bills Leave Uncle Sam Wanting (Graphi Self-Service on the Rise ¢ raphic Septe mbDer,
Estate/Income Tax May, p. 97 p 9g
Drive and Save. (Graphic Jan'u ary, pn . 3 83 Contingent Fee Awards—A Different Ap- Some Industries Pay Less Than Others
Excluding Over-the-Counter Drug Reim proach. (Tax Case Reichert, Charles J. May Graphic) September, p. 80
bursements. (From The Tax Adviser Laffie, p. 98
Lesli S. January, p. 88 Deductible Education Expenses. (Tax Case ting Attorney Fees From the IRS
Fly the Expensive Skies. (Graphic January, Schnee, Edward J. May, p. 97 ase) Schnee, Edward J. October, p
p. 83 Independent Contractor or Not? Stump, Deemed Substantiation of Business Travel Ex
FSAs and Over-the-Counter Medications Mitchell L.; Sprohge, Hans. May, p. 89 Tax Case) Reichert,
Tax Brief) Hobbs, Edward I Hrncir, IRS Narrows ITIN Criteria Graphic May, p. 102
Cheresa J. January, p. 81 p 97 E-Filing Is Here to Stay. (Graphic
New Alternative Minimum Tax Trap. (Tax Neighbors’ Hostility Allowed Partial Gain Ex p. 102
Case) Schnee, Edward J. January, p. 83 clusion on Residence Sale. (From The Tax An Expensive Mailing List Graphic) October,
No Annual Gift Tax Exclusion for Gift of LL( Adviser) Laffie, Lesli S. May, p 102 P OR
Membership Units Tax Case Friske, How to Apply Joint Estimated Tax DPp.a ymn ents
Karyn Bybee; Pulliam, Darlene. January Acquiring Contingent Liabilities. (Tax Case When Filing Separately. (From The Tax
Pp 4 Schnee, Edward J. June, p. 73 Adviser) Laffie, Lesli S. October, p. 106
Questions and Answers on “In the Money? No Light Matter. (Graphic) June, p Let Uncle Sam Do Your Banking Graphic
(Clarification) Letsch, Douglas. January Tax Notes. June, p. 73 October, p. 100
p 84 Time to Distribute Corporate Earnings? More Caught, But Fewer Punished. (Graphic
Sorry State of Affairs Graphic) January, p. 81 From The Tax Adviser) Laffie, Lesli S October, p. 102
Uncle Sam Generous to a Fault Literally June, p. 76 More Income, Less Tax Graphic) October,
(Graphic) January, p. 81 p OS
Who Gets the Exemption? Tax Case) Re Good News for Honda Buyers. (Graphic) July
ichert, CharlesJ .J anuary, p. 86 p.8
118 JOURNAL of ACCOUNTANCY December 2004
Substantial Compliance No Substitute for Fil-
ing Election. (Tax Brief) Nash, Claire Y.;
Quinn, Tina. October, p. 98.
Tax Planning for Servants of God. McNair,
Frances E.; Milam, Edward E.; Seifert,
Deborah L. October, p. 65
Valid Transfers Excluded From Gross Estate.
Tax Case) Burnett, Sharon; Pulliam, Dar-
lene. October, p. 104.
What Constitutes a Responsible Person? (Tax
Case) Cenker, WilliamJ. ; Bloom, Robert.
October, p. 101
Alimony Payments Must Terminate at Death.
Tax Case) Burnett, Sharon; Pulliam, Dar-
lene. November, p. 79
Appeals Court Confirms Treatment of As
sumed Liabilities. (Tax Case) Schnee, Ed
ward J. November, p. 78.
Avoid the Payroll Tax Trap. Godfrey, Howard
November, p. 67
Avoid the Tax Trap When Repaying Share-
holder Loans. (Tax Practice) Howell, Brian
K. November, p. 75
Bank on Uncle Sam. (Graphic) November,
P 78
Nonindividual QTP Contributions. (From we’re looking pretty strong and getting
The Tax Adviser) Laffie, Lesli S. November,
p. 82 stronger. Tl odar ys AIACFA ICPA isic |b ett‘ er t|h an —eev er an"d we re.
s) \ | VVC If
Rate Changes Bring Hikes. (Graphic) Novem-
ber, p. 79 2 f[ or our members than ever b| eto[ re. MeA eting
Tax Deductions May Help Fight Obesity. (Tax
Brief) Dancer, W. Terry. November, p. 78
Telephone Excise Tax: Does “And” Mean
“Both” or “Either”? (Tax Case) Brown,
Michael H. November, p. 80
raud and Corpor
Court Review of IRS Abuse of Discretion
Tax Case) Schnee, Edward J. December,
p 93
Deducting Retirement Community Fees
From The Tax Adviser) Laffie, Lesli S. De Join today and benefit from
cember, p. 96
Deducting the Cost of Laser Eye Surgery. (Tax over 100 years of knowing what
Brief) Dancer, W. Terry. December, p. 92.
E-Filing Gains Favor. (Graphic) December, CPAs need to succeed.
Pp 94
Interest Paid as an Administrative Expense
Tax Case) Brown, Michael H. December, > of a wide variety of old, new
». 95
Is “Equitable Remedy” Settlement Excludable oroved benefits, including
From Gross Income? (Tax Case) Brown,
Michael H. December, p. 94 * InfoBytes * reSOURCE * Specialized
Opt to Adopt. (Graphic) December, p. 92.
Steer Clear of the Dirty Dozen. (Graphic) De- Membership Sections * Specialty Credentials
cember, p. 92
Uncle Sam Raises the Limit. (Graphic) De- ° Access to www.cpa2biz.com * Group Study
cember, p. 94
* Elite Values * Free Publications » Networking
Technology
Smart Stops on the Web. January, p. 27
Technology Q&A. Zarowin, Stanley. January,
p. 89. cauusat 1-888-777-7077
Choose the Right Tools for Internal Control
Reporting. Winters, Bruce I. February, FOR MORE INFORMATION VISIT US AT
p. 34. www.aicpa.org/about/membapp.htm
Smart Stops on the Web. February, p. 31.
Technology Q&A. Zarowin, Stanley. February,
p. 69. TAICPA,
6809-002
December 2004 JOURNAL of ACCOUNTANCY
Smart Stops on the Web. March, p. 27. Carry Your Office in the Palm of Your Hand. Technology Workshop
Technology Q&A. Zarowin, Stanley. March, Cieslak, David M.; Van Winkle, Matt. Au- Collaborate on Spreadsheets. Goldwater, Paul;
p. 72 gust, p. 52 Mahoney, Lois S. January, p. 61
E-Mail and the Law. Leizerov, Sagi. August,
Smart Stops on the Web. April, p. 23 p. 58. Ferret Out Spreadsheet Errors. Simkin, Mark
Technology Q&A. Zarowin, Stanley. April, A Shopper's Guide to PDAs. Cieslak, David G. February, p. 62.
p 90) M. August, p. 53.
A Tech Tools Sampler for PFP. Phelan, Sarah Smart Stops on the Web. August, p. 25 Charts Tell the Real Story. Glandon,
E. April, p. 45 Technology Q&A. Zarowin, Stanley. August, ferryAnn. March, p. 44
p. 82 Make Excel an Instant Know-It-All. Jones,
Smart Stops on the Web. May, p. 23 Roberta Ann. March, p. 40
Tap Into XBRL’s Power the Easy Way. Nau- Smart Stops on the Web. September, p. 21
mann, Jeffrey W. May, p. 32 Technology Q&A. Zarowin, Stanley. Septem A Do-It-Yourself Automated Invoicing Sys-
Technology Q&A. Zarowin, Stanley. May, ber,p .8 8 tem. Rose, Jacob M. April, p. 73
p- 41
Top Tools for CPAs. Zarowin, Stanley. May, Smart Stops on the Web. October, p. 19. Make Your Own Push-Button Database
Pp 26 Technology Q&A. Zarowin, Stanley. October, Glandon, TerryAnn. July, p. 78
p. 110
Advise Businesses on External IT Resources Users Size Up Tax Software. Zarowin, Stanley Add Muscle to “What If” Analyses. Weisel,
Lanz, Joel Tie, Robert June, PF 55 October, p 70 James A. September, p. 38
Should You Upgrade to Microsoft Office
2003? McCall, John D. June, p. 46 Radio Frequency Identification: The Wave of Install Your Own Wireless Network. Peterson,
Smart Stops on the Web. June, p. 19 the Future. Davis, Harold E.; Luehlfing, Bryce H.; Heninger, William G.; Lind-
Technology Q&A. Zarowin, Stanley. June, Michael S. November, p. 43 strom, CraigJ .; Romney, Marshall B. No
P 79 Smart Stops on the Web. November, p. 23 vember, p. 51
Technology Q&A. Zarowin, Stanley. Novem-
Smart Stops on the Web. July, p. 31 ber, p. 84 Worth Repeating
Technology Q&A. Zarowin, Stanley. July, Integrity in Action. Voynich, S. Scott. January,
p. 92 The Best of Technology Q&A. Zarowin, Stan p. 72
ley. December, p. 83
Are You Spamming Your Clients? Morrison, Smart Stops on the Web. December, p. 29 Truth and Transparency: The Federal Govern-
Joseph E. August, p. 63 ment’s Financial Condition and Fiscal Out-
look. Walker, David M. April, p. 26
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