Table Of Content

AUTHORS INDEX [References are to pages in Volume 48] A Adusei, Edward What Factors Motivate the Debt Decision for Rural Electric Cooperative Utilities? Apostolou, Nicholas Shell Loses Its Tar—Baby Credit in the Third Circuit Bacon, Frank What Factors Motivate the Debt Decision for Rural Electric Cooperative Utilities? Bechtel, Terry W. Information Content of Tax Accruals Under the Deferred and Liability Methods: An Empirical Berry, Kevin T. Forecasting Cash Flow from Operations: Evidence from the Oil and Gas Industry Breaux, Kevin T. IRS and Taxpayers Battle Over Excessive Compensation: Home-Court Advantage Wins Briscoe, Nat R. Information Content of Tax Accruals Under the Deferred and Liability Methods: An Empirical Buchanan William Municipal Intervention in Natural Gas Supply: The Quest for Better Weather Based Gas Consumption Models in West Texas Burchel, Daryl V. Timber Sales and Form 1099 Requirements Byington, Ralph J. Tax Savings and Inventory Shrinkage Matthew Bender & Co., Inc.) 237 (Vol.49, No.i—8/00 Pub.520) Oil, Gas & Energy Quarterly Cc Campbell, Luther L. Recent Cases, Regulations, and Rulings Recent Cases, Regulations, and Rulings Recent Cases, Regulations, and Rulings Recent Cases, Regulations, and Rulings .. . . Carlos S. de Agostini, Antonio Petrobras: An Integrated Company Carnes, Gregory A. Cancellation of Indebtedness Rules for Pass-Through Entities: New Decisions, Challenges, and Opportunities Casey, Michael K. Information Technology Spending in the Energy and Utility Sectors A Note on Financial Management and the Book to Market Ratio In the Petroleum Industry The Federal Income Tax Rules for Environmental Fines and Related Expenses Cash, Steven L. Nature of the Loss From Abandoning an Interest in an Oil or Gas Activity Cecil, Wayne H. The Federal Income Tax Rules for Environmental Fines and Related Expenses Crook, Clyde T. Recent Cases, Regulations, and Rulings Crumbley, Larry D. Shell Loses Its Tar—Baby Credit in the Third Circuit Daughtrey, Zoel Timber Sales and Form 1099 Requirements .... 459 Dickens, Thomas L. (Matthew Bender & Co., Inc.) (Vol.49, No.1—8/00 Pub.520) Authors Index Nature of the Loss From Abandoning an Interest in an Oil or Gas Activity Dismukes, David E. Electric Power Points Electric Power Points Electric Power Points Electric Power Points Duangploy, Orapin Adoption of SFAS 133: Implications for Management of Foreign Exchange Risk E Ellis, Selwyn T. Information Technology Spending in the Energy and Utility Sectors Fay, Jack R. World-Wide Comparisons of Capital Gains and Net Operating Losses Fischer, Mary L. Intellectual Capital: An Operational Value Flinn, Ronald Environmental Corner Environmental Corner Environmental Corner . Environmental Corner Gardner, Stephen Recent Cases, Regulations, and Rulings Gullet, Ray C. Intellectual Capital: An Operational Value H Hardin, Russell J. Matthew Bender & Co., Inc.) (Vol.49, No.1—8/00 Pub.520) Oil, Gas & Energy Quarterly World-Wide Comparisons of Capital Gains and Net Operating Losses Hodges, Paul Municipal Intervention in Natural Gas Supply: The Quest for Better Weather Based Gas Consumption Models in West Texas Howard, Kelly M. The Federal Income Tax Rules for Environmental Fines and Related Expenses Hughes Il, K. E. Electric Power Points Electric Power Points Electric Power Points Electric Power Points Ingraham, Laura R. Valuation of Eligible Timber under Section 631 (a): An End to the Raging Debate J Jakubowski, Stephen Tax Incentive Credits: Do They Work Joyce, William B. On Oil and Gas, Risk Management, and Derivatives Optimal Tree Harvesting as an Example of Capital Budgeting King, Darwin L. Timber Accounting and Tax Considerations: Part 1—The Basics Lavely, Joe (Matthew Bender & Co., Inc.) Pub.520) Authors Index What Factors Motivate the Debt Decision for Rural Electric Cooperative Utilities? Leavins, John R. Revenue Procedure 97-27 Simplifies Rules for Changing Accounting Method Licata, Michael P. lax Court Depreciation Rulings Focus On Pipeline Activities: Production v. Transportation Lickey, JeAnna Recent Cases, Regulations, and Rulings Lowenthal, Franklin The Timing of Capital Gains and Losses M Martin, Jill Lockwood M. Planning Options for Corporate Redemptions Mason, David J. Attempts to Deny Debt Treatment for ‘Century Bonds’: Implications for Issuers in the Energy Industry Michelson, Stuart Forbes Honor Roll: An Analysis and Evaluation of Mutual Fund Performance N Nichols, Linda Financial Performance Reporting Changes Suggested Fuel Trends in Texas Needed: Tax Relief for Independent Producers Noland, Thomas G. A Comparison of Per Capita Growth Rates Between States with No Individual Income Tax and States with an Individual Income Tax O Bryan, David (Matthew Bender & Co., Inc.) (Vol.49, No.1—8/00 Pub.520) Oil, Gas & Energy Quarterly Forecasting Cash Flow from Operations: from the Oil and Gas Industry Orbach, Kenneth N. Continuing Professional Education Continuing Professional Education Continuing Professional Education Continuing Professional Education P Powers, Sharon Recent Cases, Regulations, and Rulings Q Quirin, Jeffrey J. Forecasting Cash Flow from Operations: Evidence from the Oil and Gas Industry R Riordan, Diane A. Limiting NOL’s: Does the Long-Term Tax-Exempt Rate Reflect Sufficient Risk? Rushinek, Dr. Avi Correlating Investors’ Preferences to Stock Characteristics: An Algorithm for Internet Software Decision Support System Development in the Crude Oil and Refining Industry Oil & Gas Market, Sector & Company Relative Strength Congruity Trading Theory (MSCRSCTT): An Internet Automation Approach Applied to Chevron Corporation’s Stocks Rushinek, Dr. Sara Correlating Investors’ Preferences to Stock Characteristics: An Algorithm for Internet Software Decision Support System Development in the Crude Oil and Refining Industry 87 Oil & Gas Market, Sector & Company Relative Strength Congruity Trading Theory (MSCRSCTT): An (Matthew Bender & Co., Inc.) Vol.49, N 8/00 Pub.520) Authors Index Internet Automation Approach Applied to Chevron Corporation’s Stocks Saunders, Gary Tax Incentive Credits: Do They Work... . Schneider, Douglas K. Attempts to Deny Debt Treatment for ‘Century Bonds’: Implications for Issuers in the Energy Industry Simmons, Matthew R. Why Oil Prices Need to Rise: The Illusions of Oilfield Costs and Technology Storrer, Philip The Timing of Capital Gains and Losses Strawser, Joyce A. Proposed Changes in Consolidations Policy—How Will Oil, Gas, and Energy Companies be Affected Sullivan, Cathy M. Limiting NOL’s: Does the Long-Term Tax-Exempt Rate Reflect Sufficient Risk? Sutton, Giles Cancellation of Indebtedness Rules for Pass-Through Entities: New Decisions, Challenges, and Opportunities ......... ie CRP in hr aig Theis, John Municipal Intervention in Natural Gas Supply: The Quest for Better Weather Based Gas Consumption pees tee WE Th i ie Ss woe ee BM A Note on Financial Management and the Book to Market Ratio In the Petroleum Industry ....... 641 Vv Vaughn, Virginia Ward (Matthew Bender & Co.., Inc (Vol.49, No.1—8/00 Pub.520 Oil, Gas & Energy Quarterly Nature of the Loss From Abandoning an Interest in an Oil or Gas Activity Wadhwa, Darshan L. Revenue Procedure 97-27 Simplifies Rules for Changing Accounting Method Walsh, Michael G. Tax Court Depreciation Rulings Focus On Pipeline Activities: Production v. Transportation Watson, Stephanie F. Precedent Emerges in Pipeline Asset Class Determination: Two Strikes Against the IRS IRS and Taxpayers Battle Over Excessive Compensation: Home-Court Advantage Wins Waters, Mike P. Timber Sales and Form 1099 Requirements Williams, Marvin J. Revenue Procedure 97-27 Simplifies Rules for Changing Accounting Method Williamson, James E. Timber Taxation: Twenty Percent Tax Rate Makes Timber More Attractive Wise, Spence Tax Savings and Inventory Shrinkage Wright, Charlotte J. Accounting for Site Closure and Environmental Costs: A New Maze of Standards and Requirements Wright, Lorraine M. Valuation of Eligible Timber under Section 631 (a): An End to the Raging Debate Wright, Steven T. Accounting for Site Closure and Environmental Costs: A New Maze of Standards and Requirements (Matthew Bender & Co., Inc.) (Vol.49, No.1—8/00 Pub.520) SUBJECT INDEX [References are to pages in Volume 48] A Abandonment Loss Abandonment Abandonment Losses Capital Asset . Corporate Ownership Limited Liability Companies Loss Oil and Gas Ordinary Loss Partnership Liabilities Partnership Ownership Sale Security Shareholder Taxpayer Worthlessness Accrual Accounting Commission Definition Nonconventional Fuel Credit Ontario Mining Tax Qualified Fuel Amortization Corporate Tax Shelter . Cost Benefit Analysis a as gs sig Ss 9k i te ne eee Ge “eee Cee PTC ee er / MIN iS ~ 5un ea chat Ss ot hlS ock nang aa aia ee ee ee eeee (Matthew Bender & Co., Inc.) (Vol.49, No.1—8/00 Pub.520) Oil, Gas & Energy Quarterly Analysis of Variance Asset Abandonment Loss Foreign Exchange Risk MSCRSCTT Site Closure Tax Court Depreciation Rulings Valuation of Eligible Timber Bankruptcy Barrels of Equivalent Book to Market Ratio Brazil Break Even Cost Brown Outs Capital Gain / Loss Capital Gain and Losses Capital Gain Tax Corporate Redemptions Excessive Compensation Net Operating Loss Timber Sales Timber Taxation Timing Wash Sales Cash Flow Century Bonds Oil Prices Petroleum Industry Century Bonds (Matthew Bender & Co., Inc.) ) Pub.520)