Table Of Content

2005 THe Tax Executive INDEX Articles by Author Atkinson, James L.: Some Assembly Required: Treasury Giles, John J.: New Regulations Would Permit Cross-Bor- Provides First Round of Guidance on the Domestic Manu- der “A” Reorganizatiuns for the First Time in 70 Years (with facturers’ Deduction Mark J. Silverman and Lisa M. Zarlenga) March-April 2005, p. 138 January-February 2005, p. 58 Atkinson, Kathryn Cameron: The Foreign Corrupt Prac- Haas, June Summers: Update on Michigan Supreme Court tices Act: Compliance Issues in the Tax and Customs Arena Sales Tax Decision for Catalina Marketing (with Patrick R. (with James G. Tillen) Van Tiflin) September-October 2005, p. 446 July-August 2005, p. 337 Bailey, Arthur L.: New Circular 230 Regulations Im- Hare, Jonathan: Marks & Spencer: EU Claims for Cross- pose Strict Standards for Tax Practitioners (with Alexis A. Border Loss Relief Maclvor) July-August 2005, p. 340 January-February 2005, p. 28 Hummel, Rona Faust: Lessons Learned about Reportable Bernier, Jacques: Canada’s Supreme Court Sets the Stan- Transactions and Implications for the 2004 Filing Seasons dards for Permissive Tax Avoidance (with Howard Berman and John Keenan) November-December 2005, p. 616 March-April 2005, p. 168 Berman, Howard: Lessons Learned about Reportable Keenan, John: Lessons Learned about Reportable Trans- Transactions and Implications for the 2004 Filing Seasons actions and Implications for the 2004 Filing Seasons (with (with Rona Faust Hummel and John Keenan) Howard Berman and Rona Faust Hummel) March-April 2005, p. 168 March-April 2005, p. 168 Carlberg, Russell L.: The Perfect Storm Gathers: Recent Kidder, Gregory N.: Assessing the Value of the Proposed Announcements by the IRS Coupled with the Climate of “No Net Value” Regulations (with Mark J. Silverman and Increased Law Enforcement Call into Question Continuing Lisa M. Zarlenga) Vitality of Announcement 2002-63 Regarding Tax Accrual May-June 2605, p. 270 Workpapers (with Thomas F. Carlucci and Isaac J. Morris) November-December 2005, p. 588 Lainoff, Steven R.: Bringing It Home: Summary and Analysis of the Repatriation Provision of the American Jobs Carlucci, Thomas F.: The Perfect Storm Gathers: Recent Creation Act (with Elizabeth Satkoski and Philip A. Stof- Announcements by the IRS Coupled with the Climate of fregen) Increased Law Enforcement Call into Question Continuing January-February 2005, p. 45 Vitality of Announcement 2002-63 Regarding Tax Accrual Workpapers (with Russell L. Carlberg and Isaac J. Morris) Levine, Howard: Compensation Trends for In-House Tax November-December 2005, p. 588 Professionals September-October 2005, p. 473 Chapman, Robert T.: Tax Cosourcing: The Flexible Al- ternative to Tax Outsourcing Lewis, Patricia Gimbel: The Law of Unintended Conse- January-February 2005, p. 66 quences: International Implications of Section 409A (with Michael G. Pfeifer) Dyson, Marianna G.: Notice 2005-45: The IRS Takes Aim March-April 2005, p. 157 at Executives’ Entertainment Use of Company Aircraft (with C. Frederick Oliphant ITT) Maclvor, Alexis A.: New Circular 230 Regulations Im- July-August 2005, p. 346 pose Strict Standards for Tax Practitioners (with Arthur L. Bailey) Engel, Mark A.: Decoding the New Ohio Commercial Activ- January-February 2005, p. 28 ity Tax: What CAT Means to Business Taxpayers September-October 2005, p. 454 McKay, Neville: New U.K Pensions Regulator Affects U.S. Corporate Activity Gibbs, Lawrence B.: Reflections on Practicing Tax in November-December 2005, p. 615 Teday’s World November-December 2005, p. 600 NOVEMBER-DECEMBER 2005 2005 THe Tax Executive INDEX Articles by Author Morris, Isaac J.: The Perfect Storm Gathers: Recent Stoffregen, Philip A.: Bringing It Home: Summary and Announcements by the IRS Coupled with the Climate of Analysis of the Repatriation Provision of the American Increased Law Enforcement Call into Question Continuing Jobs Creation Act (with Steven R. Lainoff and Elizabeth Vitality of Announcement 2002-63 Regarding Tax Accrual Satkoski) Workpapers (with Russell L. Carlberg and Thomas J. Car- January-February 2005, p. 45 lucci) November-December 2005, p. 588 Notice 2005-64 Completes the IRS’s Section 965 Trilogy Murphy, Michael J.: Book Review: Corporate Tax Audit September-October 2005, p. 463 Survival by Cliff Jernigan May-June 2005, p. 224 : Repatriation Guidance — Part 2: Notice 2005-38 Clarifies Critical Issues (with Elizabeth Satkoski) Namorato, Cono: Update on the IRS’s Office of Professional May-June 2005, p. 252 Responsibility: The Importance of Firm Responsibility January-February 2005, p. 43 Sutton, Giles: The Ins and Outs of Related Party Add- Backs (with Todd Zoelick) Oliphant, Frederick C. III: Notice 2005-45: The IRS May-June 2005, p. 238 Takes Aim at Executives’ Entertainment Use of Company Aircraft (with Marianna G. Dyson) Tillen, James G: The Foreign Corrupt Practices Act: Com- July-August 2005, p. 346 pliance Issues in the Tax and Customs Arena (with Kathryn Cameron Atkinson) Pfeifer, Michael G.: The Law of Unintended Consequences: September-October 2005, p. 446 International Implications of Section 409A (with Patricia Gimbel Lewis) Van Tiffin, Patrick R.: Update on Michigan Supreme March-April 2005, p. 157 Court Sales Tax Decision for Catalina Marketing (with June Summers Haas) Prow, Greg: Corporate Tax Professionals Need Better Tools July-August 2005, p. 337 to Manage Data in Post-Sarbanes Environments September-October 2005, p. 460 Wilson, Margaret C.: Apportionment Apoplexy: Throw- back, Throwout, or Just Throw Up Your Hands Satkoski, Elizabeth: July-August 2005, p. 357 Bringing It Home: Summary and Analysis of the Repa- triation Provision of the American Jobs Creation Act (with Zarlenga, Lisa M.: Assessing the Value of the Proposed Steven R. Lainoff and Philip A. Stroffegen) “No Net Value” Regulations (with Gregory N. Kidder and January-February 2005, p. 45 Mark J. Silverman) May-June 2005, p. 270 : Repatriation Guidance — Part 2: Notice 2005-38 Clarifies Critical Issues (with Philip A. Stoffregen) : Final Section 355(e) Plan Regulations: The Final May-June 2005, p. 252 Chapter in the Saga (with Mark J. Silverman) November-December 2005, p. 604 Silverman, Mark J.: Assessing the Value of the Proposed “No Net Value” Regula- : New Regulations would Permit Cross-Border “A” tions (with Gregory N. Kidder and Lisa M. Zarlenga) Reorganizations for the First Time in 70 Years (with John May-June 2005, p. 270 J. Giles and Mark J. Silverman) January-February 2005, p. 58 : Final Section 355(e) Plan Regulations: The Final Chapter in the Saga (with Lisa M. Zarlenga) Zoelick, Todd: The Ins and Outs of Related Party Add- November-December 2005, p. 604 Backs (with Giles Sutton) May-June 2005, p. 238 : New Regulations Would Permit Cross-Border “A” Reorganizations for the First Time in 70 Years (with John J. Giles and Lisa M. Zarlenga) January-February 2005, p. 58 THE Tax EXECUTIVE 2005 Tue Tax Executive INDEX Articles by Title Apportionment Apoplexy: Throwback, Throwout, or Just Decoding the New Ohio Commercial Activity Tax: What Throw Up Your Hands CAT Means to Business Taxpayers Wilson, Margaret C. Engel, Mark A. July-August 2005, p. 357 September-October 2005, p. 454 Assessing the Value of the Proposed “No Net Value” Regula- Final Section 355(e) Plan Regulations: The Final Chapter tions in the Saga Kidder, Gregory N., Mark J. Silverman, and Silverman, Mark J., and Lisa M. Zarlenga Lisa M. Zarlenga November-December 2005, p. 604 May-June 2005, p. 270 The Foreign Corrupt Practices Act: Compliance Issues in Book Review: Corporate Tax Audit Survival by Cliff Jerni- the Tax and Customs Arena gan Atkinson, Kathryn Cameron, and James G. Tillen Murphy, Michael J. September-October 2005, p. 446 May-June 2005, p. 224 The Ins and Outs of Related Party Add-Backs Bringing It Home: Summary and Analysis of the Repatria- Sutton, Giles, and Todd Zoelick tion Provision of the American Jobs Creation Act May-June 2005, p. 238 Lainoff, Steven R., Philip A. Stoffregen, and Elizabeth Satkoski The Law of Unintended Consequences: International Impli- January-February 2005, p. 45 cations of Section 409A Lewis, Patricia Gimbel, and Michael G. Pfeifer Canada’s Supreme Court Sets the Standards for Permissive March-April 2005, p. 157 Tax Avoidance Bernier, Jacques Lessons Learned about Reportable Transactions and Impli- November-December 2005, p. 616 cations for the 2004 Filing Seasons Berman, Howard, Rona Faust Hummel, and Compensation Trends for In-House Tax Professionals John Keenan Levine, Howard March-April 2005, p. 168 September-October 2005, p. 473 Marks & Spencer: EU Claims for Cross-Border Loss Relief Corporate Tax Professionals Need Better Tools to Manage Jonathan Hare Data in Post-Sarbanes Environments July-August 2005, p. 340 Prow, Greg September-October 2005, p. 460 NOVEMBER-DECEMBER 2005 2005 THe Tax Executive INDEX Articles by Title New Circular 230 Regulations Impose Strict Standards for Reflections on Practicing Tax in Today’s World Tax Practitioners Gibbs, Lawrence B. Bailey, Arthur L., and Alexis A. Maclvor November-December 2005, p. 600 January-February 2005, p. 28 Repatriation Guidance — Part 2: Notice 2005-38 Clarifies New U.K Pensions Regulator Affects U.S. Corporate Activity Critical Issues McKay, Neville Satkoski, Elizabeth, and Philip A. Stoffregen November-December 2005, p. 615 May-June 2005, p. 252 New Regulations Would Permit Cross-Border “A” Reorgani- Some Assembly Required: Treasury Provides First Round of zations for the First Time in 70 Years Guidance on the Domestic Manufacturers’ Deduction Giles, John J., Mark J. Silverman, and Atkinson, James L. Lisa M. Zarlenga March-April 2005, p. 138 January-February 2005, p. 58 Tax Cosourcing: The Flexible Alternative to Tax Outsourc- Notice 2005-45: The IRS Takes Aim at Executives’ Enter- ing tainment Use of Company Aircraft Chapman, Robert T. Dyson, Marianna G., and C. Frederick Oliphant III January-February 2005, p. 66 July-August 2005, p. 346 Update on the IRS’s Office of Professional Responsibility: Notice 2005-64 Completes the IRS’s Section 965 Trilogy The Importance of Firm Responsibility Stoffregen, Philip A. Namorato, Cono September-October 2005, p.4 63 January-February 2005, p. 43 The Perfect Storm Gathers: Recent Announcements by the Update on Michigan Supreme Court Sales Tax Decision for IRS Coupled with the Climate of Increased Law Enforcement Catalina Marketing Call into Question Continuing Vitality of Announcement Haas, June Summers, and Patrick R. Van Tiflin 2002-63 Regarding Tax Accrual Workpapers July-August 2005, p. 337 Carlucci, Thomas F., Russell L. Carlberg, and Isaac J. Morris November-December 2005, p. 588 VPIS1TtaARTIE EEEROEaEE O R THE Tax EXECUTIVE 2005 THe Tax Executive INDEX Articles by Subject Acquisitions, Liquidations, and Reorganizations Final Section 355(e) Plan Regulations: The Final Chapter Assessing the Value of the Proposed “No Net Value” Regula- in the Saga tions Silverman, Mark J., and Lisa M. Zarlenga Kidder, Gregory N., Mark J. Silverman, and November-December 2005, p. 604 Lisa M. Zarlenga May-June 2005, p. 270 Lessons Learned about Reportable Transactions and Impli- cations for the 2004 Filing Seasons Final Section 355(e) Plan Regulations: The Final Chapter Berman, Howard, Rona Faust Hummel, and in the Saga John Keenan Silverman, Mark J., and Lisa M. Zarlenga March-April 2005, p. 168 November-December 2005, p. 604 New U.K Pensions Regulator Affects U.S. Corporate Activity New Regulations Would Permit Cross-Border “A” Reorgani- McKay, Neville zations for the First Time in 70 Years November-December 2005, p. 615 Giles, John J., Mark J. Silverman, and Lisa M. Zarlenga Notice 2005-45: The IRS Takes Aim at Executives’ Enter- January-February 2005, p. 58 tainment Use of Company Aircraft Dyson, Marianna G., and C. Frederick Oliphant III Allocation and Apportionment July-August 2005, p. 346 Apportionment Apoplexy: Throwback, Throwout, or Just Throw Up Your Hands Some Assembly Required: Treasury Provides First Round of Wilson, Margaret C. Guidance on the Domestic Manufacturers’ Deduction July-August 2005, p. 357 Atkinson, James L. March-April 2005, p. 138 Audits and Appeals Book Review: Corporate Tax Audit Survival by Cliff Jernigan Update on the IRS’s Office of Professional Responsibility: Murphy, Michael J. The Importance of Firm Responsibility May-June 2005, p. 224 Namorato, Cono January-February 2005, p. 43 Notice 2005-45: The IRS Takes Aim at Executives’ Enter- tainment Use of Company Aircraft Corporate Tax Management Dyson, Marianna G., and C. Frederick Oliphant III Book Review: Corporate Tax Audit Survival by Cliff Jernigan July-August 2005, p. 346 Murphy, Michael J. May-June 2005, p. 224 The Perfect Storm Gathers: Recent Announcements by the IRS Coupled with the Climate of Increased Law Enforcement Compensation Trends for In-House Tax Professionals Call into Question Continuing Vitality of Announcement Levine, Howard 2002-63 Regarding Tax Accrual Workpapers September-October 2005, p. 473 Carlucci, Thomas F., Russell L. Carlberg, and Isaac J. Morris Corporate Tax Professionals Need Better Tools to Manage November-December 2005, p. 588 Data in Post-Sarbanes Environments Prow, Greg Bankruptcy September-October 2005, p. 460 Assessing the Value of the Proposed “No Net Value” Regula- tions New Circular 230 Regulations Impose Strict Standards for Kidder, Gregory N., Mark J. Silverman, and Tax Practitioners Lisa M. Zarlenga Bailey, Arthur L., and Alexis A. Maclvor May-June 2005, p. 270 January-February 2005, p. 28 Corporate Tax New Regulations Would Permit Cross-Border “A” Reorgani- Assessing the Value of the Proposed “No Net Value” Regulations zations for the First Time in 70 Years Kidder, Gregory N., Mark J. Silverman, and Giles, John J., Mark J. Silverman, and Lisa M. Zarlenga Lisa M. Zarlenga May-June 2005, p. 270 January-February 2005, p. 58 NOVEMBER-DECEMBER 2005 2005 THe Tax Executive INDEX Articles by Subject Reflections on Practicing Tax in Today’s World Federal Gibbs, Lawrence B. Assessing the Value of the Proposed “No Net Value” Regula- November-December 2005, p. 600 tions Kidder, Gregory N., Mark J. Silverman, and Tax Cosourcing: The Flexible Alternative to Tax Outsourcing Lisa M. Zarlenga Chapman, Robert T. May-June 2005, p. 270 January-February 2005, p. 66 Final Section 355(e) Plan Regulations: The Final Chapter Update on the IRS’s Office of Professional Responsibility: in the Saga The Importance of Firm Responsibility Silverman, Mark .J., and Lisa M. Zarlenga Namorato, Cono November-December 2005, p. 604 January-February 2005, p. 43 New Regulations Would Permit Cross-Border “A” Reorgani- Customs zations for the First Time in 70 Years The Foreign Corrupt Practices Act: Compliance Issues in Giles, John J., Mark J. Silverman, and the Tax and Customs Arena Lisa M. Zarlenga Atkinson, Kathryn Cameron, and James G. Tillen January-February 2005, p. 58 September-October 2005, p. 446 Notice 2005-45: The IRS Takes Aim at Executives’ Enter- Deferred Compensation tainment Use of Company Aircraft The Law of Unintended Consequences: International Impli- Dyson, Marianna G., and C. Frederick Oliphant III cations of Section 409A July-August 2005, p. 346 Lewis, Patricia Gimbel, and Michael G. Pfeifer March-April 2005, p. 157 Some Assembly Required: Treasury Provides First Round of Guidance on the Domestic Manufacturers’ Deduction Employee Benefits Atkinson, James L. The Law of Unintended Consequences: International Impli- March-April 2005, p. 138 cations of Section 409A Lewis, Patricia Gimbel, and Michael G. Pfeifer Financial Reporting March-April 2005, p. 157 Corporate Tax Professionals Need Better Tools to Manage Data in Post-Sarbanes Environments New U.K Pensions Regulator Affects U.S. Corporate Activity Prow, Greg McKay, Neville September-October 2005, p. 460 November-December 2005, p. 615 The Perfect Storm Gathers: Recent Announcements by the Notice 2005-45: The IRS Takes Aim at Executives’ Enter- IRS Coupled with the Climate of Increased Law Enforcement tainment Use of Company Aircraft Call into Question Continuing Vitality of Announcement Dyson, Marianna G., and C. Frederick Oliphant III 2002-63 Regarding Tax Accrual Workpapers July-August 2005, p. 346 Carlucci, Thomas F., Russell L. Carlberg, and Isaac J. Morris Ethics November-December 2005, p. 588 ‘New Circular 230 Regulations Impose Strict Standards for Tax Practitioners Intangible Property Bailey, Arthur L., and Alexis A. Maclvor The Ins and Outs of Related Party Add-Backs January-February 2005, p. 28 Sutton, Giles, and Todd Zoelick May-June 2005, p. 238 Reflections on Practicing Tax in Today’s World Gibbs, Lawrence B. International November-December 2005, p. 600 Bringing It Home: Summary and Analysis of the Repatria- tion Provision of the American Jobs Creation Act Update on the IRS’s Office of Professional Responsibility: Lainoff, Steven R., Philip A. Stoffregen, and The Importance of Firm Responsibility Elizabeth Satkoski Namorato, Cono January-February 2005, p. 45 January-February 2005, p. 43 THe Tax EXECUTIVE 2005 Tre Tax Executive INDEX Articles by Subject International Decoding the New Ohio Commercial Activity Tax: Canada’s Supreme Court Sets the Standards for Permissive CAT Means to Business Taxpayers Tax Avoidance Engel, Mark A. Bernier, Jacques September-October 2005, p. 454 November-December 2005, p. 616 The Foreign Corrupt Practices Act: Compliance Issues in The Foreign Corrupt Practices Act: Compliance Issues in the Tax and Customs Arena the Tax and Customs Arena Atkinson, Kathryn Cameron, and James G. Tillen Atkinson, Kathryn Cameron, and James G. Tillen September-October 2005, p. 446 September-October 2005, p. 446 The Law of Unintended Consequences: International Impli- The Law of Unintended Consequences: International Impli- cations of Section 409A cations of Section 409A Lewis, Patricia Gimbel, and Michael G. Pfeifer Lewis, Patricia Gimbel, and Michael G. Pfeifer March-April 2005, p. 157 March-April 2005, p. 157 Lessons Learned about Reportable Transactions and Impli- Lessons Learned about Reportable Transactions and Impli- cations for the 2004 Filing Seasons cations for the 2004 Filing Seasons Berman, Howard, Rona Faust Hummel, and Berman, Howard, Rona Faust Hummel, and John Keenan John Keenan March-April 2005, p. 168 March-April 2005, p. 168 New U.K Pensions Regulator Affects U.S. Corporate Activity Marks & Spencer: EU Claims for Cross-Border Loss Relief McKay, Neville Jonathan Hare November-December 2005, p. 615 July-August 2005, p. 340 Notice 2005-64 Completes the IRS’s Section 965 Trilogy New Regulations Would Permit Cross-Border “A” Reorgani- Stoffregen, Philip A. zations for the First Time in 70 Years September-October 2005, p. 463 Giles, John J., Mark J. Silverman, and Lisa M. Zarlenga Repatriation Guidance — Part 2: Notice 2005-38 Clarifies January-February 2005, p. 58 Critical Issues Satkoski, Elizabeth, and Philip A. Stoffregen New U.K Pensions Regulator Affects U.S. Corporate Activity May-June 2005, p. 252 McKay, Neville November-December 2005, p. 615 Some Assembly Required: Treasury Provides First Round of Guidance on the Domestic Manufacturers’ Deduction Notice 2005-64 Completes the IRS’s Section 965 Trilogy Atkinson, James L. Stoffregen, Philip A. March-April 2005, p. 138 September-October 2005, p. 463 Litigation Repatriation Guidance — Part 2: Notice 2005-38 Clarifies Canada’s Supreme Court Sets the Standards for Permissive Critical Issues Tax Avoidance Satkoski, Elizabeth, and Philip A. Stoffregen Bernier, Jacques May-June 2005, p. 252 November-December 2005, p. 616 Legislation Marks & Spencer: EU Claims for Cross-Border Loss Relief Bringing It Home: Summary and Analysis of the Repatria- Jonathan Hare tion Provision of the American Jobs Creation Act July-August 2005, p. 340 Lainoff, Steven R., Philip A. Stoffregen, and Elizabeth Satkoski Update on Michigan Supreme Court Sales Tax Decision for January-February 2005, p. 45 Catalina Marketing Haas, June Summers, and Patrick R. Van Tiflin Corporate Tax Professionals Need Better Tools to Manage July-August 2005, p. 337 Data in Post-Sarbanes Environments Prow, Greg September-October 2005, p. 460 NOVEMBER-DECEMBER 2005 2005 THe Tax Executive INDEX Articles by Subject Meals and Entertainment Decoding the New Ohio Commercial Activity Tax: What Notice 2005-45: The IRS Takes Aim at Executives’ Enter- CAT Means to Business Taxpayers tainment Use of Company Aircraft Engel, Mark A. Dyson, Marianna G., and C. Frederick Oliphant III September-October 2005, p. 454 July August 2005, p. 346 The Ins and Outs of Related Party Add-Backs Non-U.S. Law Sutton, Giles, and Todd Zoelick Canada’s Supreme Court Sets the Standards for Permissive May-June 2005, p. 238 Tax Avoidance . Bernier, Jacques Update on Michigan Supreme Court Sales Tax Decision for November-December 2005, p. 616 Catalina Marketing Haas, June Summers, and Patrick R. Van Tiflin Marks & Spencer: EU Claims for Cross-Border Loss Relief July-August 2005, p. 337 Jonathan Hare July-August 2005, p. 340 Tax Administration and Policy Book Review: Corporate Tax Audit Survival by Cliff Jerni- New U.K Pensions Regulator Affects U.S. Corporate Activity gan McKay, Neville Murphy, Michael J. November-December 2005, p. 615 May-June 2005, p. 224 Penalties New Circular 230 Regulations Impose Strict Standards for Lessons Learned about Reportable Transactions and Impli- Tax Practitioners cations for the 2004 Filing Seasons Bailey, Arthur L., and Alexis A. Maclvor Berman, Howard, Kona Faust Hummel, and January-February 2005, p. 28 John Keenan March-April 2005, p. 168 Reflections on Practicing Tax in Today’s World Gibbs, Lawrence B. The Perfect Storm Gathers: Recent Announcements by the November-December 2005, p. 600 IRS Coupled with the Climate of Increased Law Enforcement Call into Question Continuing Vitality of Announcement Update on the IRS’s Office of Professional Responsibility: 2002-63 Regarding Tax Accrual Workpapers The Importance of Firm Responsibility Carlucci, Thomas F., Russell L. Carlberg, and Namorato, Cono Isaac J. Morris January-February 2005, p. 43 November-December 2005, p. 588 Tax Shelters Sarbanes-Oxley Act Canada’s Supreme Court Sets the Standards for Permissive Corporate Tax Professionals Need Better Tools to Manage Tax Avoidance Data in Post-Sarbanes Environments Bernier, Jacques Prow, Greg November-December 2005, p. 616 September-October 2005, p. 460 Lessons Learned about Reportable Transactions and Impli- Reflections on Practicing Tax in Today’s World cations for the 2004 Filing Seasons Gibbs, Lawrence B. Berman, Howard, Rona Faust Hummel, and November-December 2005, p. 600 John Keenan March-April 2005, p. 168 State and Local Apportionment Apoplexy: Throwback, Throwout, or Just The Perfect Storm Gathers: Recent Announcements by the Throw Up Your Hands IRS Coupled with the Climate of Increased Law Enforcement Wilson, Margaret C. Call into Question Continuing Vitality of Announcement July-August 2005, p.357 2002-63 Regarding Tax Accrual Workpapers Carlucci, Thomas F., Russell L. Carlberg, and Isaac J. Morris November-December 2005, p. 588 THE Tax EXECUTIVE 2005 THe Tax Executive INDEX TEI Technical Submissions Liaison Meetings S. 1230: Highway Reauthorization and Excise Tax Simpli- fication Act of 2005 (filed with U.S. Congress) Canada Revenue Agency: May-June 2005, p. 293 , Pending Excise Tax Issues z November-December 2005, p.644 Section 3402(g): Flat Rate Supplemental Wage Withholding ' Pending Income Tax Issues (filed with Internal Revenue Service) November-December 2005, p.653 March-April 2005, p. 196 Canadian Department of Finance: Streamlining Tax Administration: Testimony Before IRS Pending Excise Tax Issues Oversight Board November-December 2005, p.657 January-February 2005, p. 76 Pending Income Tax Issues November-December 2005, p.660 Financial Reporting Internal Revenue Service (Large and Mid-Size Business Auditor Independence, Tax Services, and Contingent Fees Division) (filed with Public Company Accounting Oversight Board) Agenda: January-February 2005, p. 72 March-April 2005, p. 185 Minutes: March-April 2005, p. 175 FAS 109: Uncertain Tax Positions (filed with Financial U.S. Department of Treasury Accounting Standards Board) Agenda: January-February 2005, p. 68 September-October 2005, p. 425 Minutes: March-April 2005, p. 180 (with IRS Office of Chief Counsel) International Canadian Regionalization of Customs Functions (filed with U.S. De- partment of Homeland Security) Ontario Income Tax: Harmonization of Corporate Tax Col- May-June 2005, p. 291 lection System (filed with Premier of Ontario) January-February 2005, p.89 Section 482: Cost Sharing Arrangements (filed with Internal Revenue Service) Pre-Budget Consultations (filed with House of Commons November-December 2005, p. 628 Standing Committee on Finance) September-October 2005, p. 485 Section 1503: Dual Consolidated Losses (filed with Internal Revenue Service) Revised GST Memorandum 17.16 — Treatment of Insurance September-October 2005, p. 480 Claims (filed with Canada Revenue Agency) March-April 2005, p. 194 State & Local Treatment of Foreign Affiliates (filed with Department of California: General Motors v. Franchise Tax Board (Su- Finance) preme Court of State of California) January-February 2005, p. 78 May-June 2005, p. 285 Federal Tax Reportable Transactions and Inconsistent Filing Positions (Multistate Tax Commission) CEO Declaration in Respect of a Company’s Tax Return Written Testimony: November-December 2005, p. 624 (filed with U.S. Congress) Nexus Reporting Amendment: November-December May-June 2005, p. 290 2005, p. 627 Circular 230: Practice before the Internal Revenue Service Ohio: DaimlerChrysler v. Cuno (filed with Internal Revenue Service) July-August 2005, p. 369 (U.S. Court of Appeals for the May-June 2005, pp. 288 and 292 Sixth Circuit) November-December 2005, p.638 (Supreme Electronic Filing of Large Corporate Tax Returns Court of the United States) Written Comments: March-April 2005, p. 190 (filed with Internal Revenue Service) NOVEMBER-DECEMBER 2005