Table Of Content

THE CPA JOURNAL—INDEX TO VOLUME 62 (January 1992—December 1992) AC: Accounting ET: Estates & Trusts NV: News & Views AL: Accountants’ Liability FT: Federal Taxation PC: The Practitioner & the AU: Auditing IT: International Taxation Computer CPAC: The CPA & the LTE: Letters to the Editor PFP: Personal Financial Planning Computer MAP: Management of an Quality Review CPAI: The CPA in Industry Accounting Practice SEC Practice CPAM: The CPA Manager MAS: Management Advisory State & Local Taxation EBP: Employee Benefit Plans Services AUTHOR INDEX i Bertelsen, Rhea M., How to Set Up a Client Datab CPAM, Jun, 74. Abatemarco, Michael J., and Alfred Cavallaro, The Biegeleisen, Alan, and Gina Biondo, Withholding on Calhoun, Charles H., and Anthony J. Luizzo, Team Importance of Buy-Sell Agreements for Closely Held Foreign Partners—General Tax Limitations Apply, FT, Partners in Fraud Detection, Oct, 32. Corporations, ET, Feb, 57. May, 62 Campos, Chris, and Bruno J. Graizzaro, Jr., CPAs Alderman, Michael, and Eugene L. Winston, Orig- Biondo, Gina, and Alan Biegeleisen, Withholding on and Business Interruption Loss Ciaims, Aug, 42. inal Issue Discount—Computation and Reporting, FT, Foreign Partners—General Tax Limitations Apply, FT, Carmichael, Douglas R., and James L. Craig, Jr., A Oct, 68. May, 62. Visit to the FASB “Interviews with Members of the Aldrige, C. Richard, and Jack O. Halll, Iilustrations of Bird, Bruce M., Steven M. Platau, and Carol Ap- FASB”, Jan, 40. Leases Involving Land and Buildings, AC, Aug, 58. pleton;, Winning the Deductibility Game on Points, Carter, Fonda, Daryl V. Burckel, and Zoel W. Altmark, Jill Leslie, 1991 Texas Tax Amendments, AC, Feb, 24. Daughtrey, The Controversy Surrounding Custom- Jul, 64. Bird, Bruce, Steven Piatau, and Sid Etheredge;, er-Based intangibles, May, 44. Antognini, Walter G., and Kwang-Hyun Chung, Excluding Utility Rebates from Gross Income, FT, Dec, Castellano, Elaine, Final Amendments to the Fringe Deferred Tax Accounting for Tax Carryforwards, AC, 58. Benefits Regulations, FT, Oct, 66. Oct, 58. Blanchard, Kenneth, Three Secrets of the One-Minute Cavallaro, Alfred, and Michael J. Abatemarco, The Appleton, Carol, Bruce M. Bird, and Steven M. Importance of Buy-Sell Agreements for Closely Held Manager, MAP, Apr, 76. Platay, Winning the Deductibility Game on Points, , Jonathan G., Assigning Insurance Poli- Corporations, ET, Feb, 57. Feb, 24 cies to Charities, ET, Jan, 66. Cerullo, Virginia M., Murphy Smith, and R. Steve Aragona, Jeseph F., and Joseph E. Godfrey, Bodan, Joseph R., Taxation of Incentive Stock Options McDuffy, Accounting with Newviews, Dec, 80. Group Term Life Insurance: The Old Way or the New for Nonresident Individuals, SLT, Feb, 60. Chapin, Donald H., Changing the Image of the CPA, Way?, PFP, Sep, 86. Bodan, Joseph R., New York Treatment of Dividends Dec, 16. Arcady, Alex T., Robert G. Mclendon, and James Cherno, Rona, The Network, NV, Jul, 8. from Subsidiaries, SLT, Nov, 79. S. Johnson;, OPEBS: FASB Prescribes Strong Med- Bohtling, Alexander A. H., Book Review: The Mc- Chovancak, Michael J., Loss Prevention for the Tax icine, Jul, 18. Graw-Hill Pocket Guide to Business Finance, NV, Practitioner, NV, Jun, 10. Armitage, Jack L., Straiegic Management for Public Chung, Kwang-Hyun, and Walter G. Antognini, Aug, 10. Accounting, CPAM, May, 70. Bohtling, Alexander A. H., Book Review: Preparing Deferred Tax Accounting for Tax Carryforwards, AC, Arrigo, Marie, Help with the Home Office Deduction and Oct, 58. Your Family to Manage Wealth, NV, Apr, 7. Auto Expense Bonus, PFP, May, 73. Clark, Willis J., Jr., and Howard W. Kutcher, Esti- Bohtling, Alexander A.H., Book Review: The Mc- Atkinson, Jerrell A., Jerry Atkinson Explains the New mated Taxes for Fiduciaries, ET, Mar, 58. Role of the PCP Executive Committee, May, 38. Graw-Hill Handbook of Global Trade and Investment Clements, Bruce, and Paul Streer, The Tax on Con- AverbEBaPc,h ,Ap r,W i7l1l.i am, Medical Flexible Spending Plans, BolliFnign,a ncRinogd,g eNrV , A.O,ct ,L i8n. da M. Johnsaond nBr,ia n Cohentr,i butEiroincs tEo. , QuMaalniuffiaecdt uRreitnigr emeInnvte nPtloarnys , SJoatnt,w a4r8e. Re- R. Greenstein;, Prenuptial Agreements: What They view, CPAC, Jun, 83. B BoyceC,a n Raonbde rCta nnT.o,t ExApcocsoumrpel isDhr,a ftS eopn, C50o.m pensated Ab- CCoolhaebne,l laEr,i c PEa.t,r Fiocnkt sR-O.n,- TMhae-rFyl y,M auPCr,y ,A pra, n8d5 . James F. Baer, Edward, and Marvin Wexler, Medical Insur- sences and GASB Priority Projects, AC, Jul, 52. Petersen;, Electronic Filing, a Midterm Report, Nov, ance: Waiver of Co-insurance May Constitute Fraud, Boyle, R. Shane, Duane R. Milano, and |. Craig 60. PFP, Dec, 78. McKay;, DOS: Disaster or Security?, CPAC, Nov, 94. Collins, Adrian A., Highlights of Final Regulations—Sec. Bagranoff, Nancy A., and Mark G. Simkin, Deci- Braiotta, Louis, Jr., A Local Practitioner's Guide to 401(k) Plans, EBP, Apr, 70. sion Support Tools for Choosing Accounting Software, Internal Audit Services, iMay, 54. Constantino, James P., New Estimated Gift Tax Pay- CPAI, Nov, 82. Brandi, Frank A., Insuring Profits, CPAI, Aug, 70. ment Requirement, SLT, Feb, 66. Bailey, Larry P., and Marilyn A. Pendergast, Com- Bremser, Wayne G., and Kenneth M. Hiltebeitel, A Coorssen, Harriet, Robert A. Esernio, Jr., and pilations, Reviews and Audits: The Skills Required Look at the Modified Cash Basis, AC, Feb, 49. Robert A. Dyson, Revisions in the Audits of Federal Relative to Public Confidence, Aug, 48. Briloff, Abraham J., Alice's Misadventures in Sab 51's Government Contractors, Feb, 38. Barton, Peter, and Clayton Sager, Back Pay Taxed in Dirty Pool, Jun, 46 Cottle, David, How to Hove Happy Clients, CPAM, Nov, Racial Discrimination Case, FT, Apr, 60. Briloff, Lenore A., Sec. 2702 — Special Valuation Rules 87. Barton, Peter, and Clayton Sager, CPA's Cost of Personal Residence Trust, ET, Dec, 62. CraJameis Lg., J,r., and DouRg. Clarmaichasel, A Staying Physically Fit NOT Deductible, NV, Mar, 14. Briloff, Leonore A., The Qualified Domestic Trust, ET, Visit to the FASB “Interviews with Members of the Barton, Peter, and Frances Hill, Tax Court Allows Jan, 64. FASB”, Jan, 40. Exclusion of payments Received for Community Prop- Brown, Doug, Balanced Worklife, MAP, Jan, 69. Craig, Thomas R., Should the Client be Accepted?, AC, erty Interest In Pension, FT, Aug, 60. Bryan, E. Lewis, Spreadsheet Keyboard Macros, PC, Nov, 64. Barton, Peter, and James Fischer, Payment Received Feb, 69. Crommett, Alfred F., Withdrawals from IRA without 10% to Relinquish Interest in Gified Property is Excludible, Bryan, E. Lewis, Microcomputer Transmitted Disease, Penalty, PFP, Nov, 90. NV, Jul, 11. PC, Jan, 75. Cunningham, Maryanne, Reliance on a Trust Agree- Battline, Fred J., Collateralized Mortgage Obligations, Burckel, Daryl V., Zoel W. Daughtrey, and Fonda ment Requires a Reading of Local Law, ET, Aug, 63. PFP, Oct, 81. Carter;, The Controversy Surrounding Customer- Beets, $. Douglas, The Revised AICPA Code of Profes- Based Intangibles, May, 44. sional Conduct: Current Considerations, Apr, 26. Burke, John F., Book Review: Auditing Standards and Beliairs, Chester, Value of Charitable Bequest must be Procedures Manual 1992, NV, Mar, 9. D'Alessandro, Gregory, Book Review: Government Ascertainable at Date of death, ET, May, 67. Burke, John F., Book Review: Unaccountable Congress, Accounting and Auditing Disclosure Manual, NV, Jul, Bencosme, Cesar E., Richard W. Genetelli, and NV, Dec, 8. 9 David B. Zigman, Recent U.S. Supreme Court De- Byrne, Christopher J., income Tax Consequences of an Daily, Glenn S., Life Insurance Sense and Nonsense, cisions on State and Local Tax Issues, Nov, 38. Inheritance, ET, Aug, 63. Sep, 58 THE CPA JOURNAL—INDEX TO VOLUME 62 (January 1992—December 1992) AC: Accounting ET: Estates & Trusts NV: News & Views AL: Accountants’ Liability FT: Federal Taxation PC: The Practitioner & the AU: Auditing IT: International Taxation Computer CPAC: The CPA & the LTE: Letters to the Editor PFP: Personal Financial Planning Computer MAP: Management of an Quality Review CPAI: The CPA in Industry Accounting Practice SEC Practice CPAM: The CPA Manager MAS: Management Advisory State & Local Taxation EBP: Employee Benefit Plans Services AUTHOR INDEX i Bertelsen, Rhea M., How to Set Up a Client Datab CPAM, Jun, 74. Abatemarco, Michael J., and Alfred Cavallaro, The Biegeleisen, Alan, and Gina Biondo, Withholding on Calhoun, Charles H., and Anthony J. Luizzo, Team Importance of Buy-Sell Agreements for Closely Held Foreign Partners—General Tax Limitations Apply, FT, Partners in Fraud Detection, Oct, 32. Corporations, ET, Feb, 57. May, 62 Campos, Chris, and Bruno J. Graizzaro, Jr., CPAs Alderman, Michael, and Eugene L. Winston, Orig- Biondo, Gina, and Alan Biegeleisen, Withholding on and Business Interruption Loss Ciaims, Aug, 42. inal Issue Discount—Computation and Reporting, FT, Foreign Partners—General Tax Limitations Apply, FT, Carmichael, Douglas R., and James L. Craig, Jr., A Oct, 68. May, 62. Visit to the FASB “Interviews with Members of the Aldrige, C. Richard, and Jack O. Halll, Iilustrations of Bird, Bruce M., Steven M. Platau, and Carol Ap- FASB”, Jan, 40. Leases Involving Land and Buildings, AC, Aug, 58. pleton;, Winning the Deductibility Game on Points, Carter, Fonda, Daryl V. Burckel, and Zoel W. Altmark, Jill Leslie, 1991 Texas Tax Amendments, AC, Feb, 24. Daughtrey, The Controversy Surrounding Custom- Jul, 64. Bird, Bruce, Steven Piatau, and Sid Etheredge;, er-Based intangibles, May, 44. Antognini, Walter G., and Kwang-Hyun Chung, Excluding Utility Rebates from Gross Income, FT, Dec, Castellano, Elaine, Final Amendments to the Fringe Deferred Tax Accounting for Tax Carryforwards, AC, 58. Benefits Regulations, FT, Oct, 66. Oct, 58. Blanchard, Kenneth, Three Secrets of the One-Minute Cavallaro, Alfred, and Michael J. Abatemarco, The Appleton, Carol, Bruce M. Bird, and Steven M. Importance of Buy-Sell Agreements for Closely Held Manager, MAP, Apr, 76. Platay, Winning the Deductibility Game on Points, , Jonathan G., Assigning Insurance Poli- Corporations, ET, Feb, 57. Feb, 24 cies to Charities, ET, Jan, 66. Cerullo, Virginia M., Murphy Smith, and R. Steve Aragona, Jeseph F., and Joseph E. Godfrey, Bodan, Joseph R., Taxation of Incentive Stock Options McDuffy, Accounting with Newviews, Dec, 80. Group Term Life Insurance: The Old Way or the New for Nonresident Individuals, SLT, Feb, 60. Chapin, Donald H., Changing the Image of the CPA, Way?, PFP, Sep, 86. Bodan, Joseph R., New York Treatment of Dividends Dec, 16. Arcady, Alex T., Robert G. Mclendon, and James Cherno, Rona, The Network, NV, Jul, 8. from Subsidiaries, SLT, Nov, 79. S. Johnson;, OPEBS: FASB Prescribes Strong Med- Bohtling, Alexander A. H., Book Review: The Mc- Chovancak, Michael J., Loss Prevention for the Tax icine, Jul, 18. Graw-Hill Pocket Guide to Business Finance, NV, Practitioner, NV, Jun, 10. Armitage, Jack L., Straiegic Management for Public Chung, Kwang-Hyun, and Walter G. Antognini, Aug, 10. Accounting, CPAM, May, 70. Bohtling, Alexander A. H., Book Review: Preparing Deferred Tax Accounting for Tax Carryforwards, AC, Arrigo, Marie, Help with the Home Office Deduction and Oct, 58. Your Family to Manage Wealth, NV, Apr, 7. Auto Expense Bonus, PFP, May, 73. Clark, Willis J., Jr., and Howard W. Kutcher, Esti- Bohtling, Alexander A.H., Book Review: The Mc- Atkinson, Jerrell A., Jerry Atkinson Explains the New mated Taxes for Fiduciaries, ET, Mar, 58. Role of the PCP Executive Committee, May, 38. Graw-Hill Handbook of Global Trade and Investment Clements, Bruce, and Paul Streer, The Tax on Con- AverbEBaPc,h ,Ap r,W i7l1l.i am, Medical Flexible Spending Plans, BolliFnign,a ncRinogd,g eNrV , A.O,ct ,L i8n. da M. Johnsaond nBr,ia n Cohentr,i butEiroincs tEo. , QuMaalniuffiaecdt uRreitnigr emeInnvte nPtloarnys , SJoatnt,w a4r8e. Re- R. Greenstein;, Prenuptial Agreements: What They view, CPAC, Jun, 83. B BoyceC,a n Raonbde rCta nnT.o,t ExApcocsoumrpel isDhr,a ftS eopn, C50o.m pensated Ab- CCoolhaebne,l laEr,i c PEa.t,r Fiocnkt sR-O.n,- TMhae-rFyl y,M auPCr,y ,A pra, n8d5 . James F. Baer, Edward, and Marvin Wexler, Medical Insur- sences and GASB Priority Projects, AC, Jul, 52. Petersen;, Electronic Filing, a Midterm Report, Nov, ance: Waiver of Co-insurance May Constitute Fraud, Boyle, R. Shane, Duane R. Milano, and |. Craig 60. PFP, Dec, 78. McKay;, DOS: Disaster or Security?, CPAC, Nov, 94. Collins, Adrian A., Highlights of Final Regulations—Sec. Bagranoff, Nancy A., and Mark G. Simkin, Deci- Braiotta, Louis, Jr., A Local Practitioner's Guide to 401(k) Plans, EBP, Apr, 70. sion Support Tools for Choosing Accounting Software, Internal Audit Services, iMay, 54. Constantino, James P., New Estimated Gift Tax Pay- CPAI, Nov, 82. Brandi, Frank A., Insuring Profits, CPAI, Aug, 70. ment Requirement, SLT, Feb, 66. Bailey, Larry P., and Marilyn A. Pendergast, Com- Bremser, Wayne G., and Kenneth M. Hiltebeitel, A Coorssen, Harriet, Robert A. Esernio, Jr., and pilations, Reviews and Audits: The Skills Required Look at the Modified Cash Basis, AC, Feb, 49. Robert A. Dyson, Revisions in the Audits of Federal Relative to Public Confidence, Aug, 48. Briloff, Abraham J., Alice's Misadventures in Sab 51's Government Contractors, Feb, 38. Barton, Peter, and Clayton Sager, Back Pay Taxed in Dirty Pool, Jun, 46 Cottle, David, How to Hove Happy Clients, CPAM, Nov, Racial Discrimination Case, FT, Apr, 60. Briloff, Lenore A., Sec. 2702 — Special Valuation Rules 87. Barton, Peter, and Clayton Sager, CPA's Cost of Personal Residence Trust, ET, Dec, 62. CraJameis Lg., J,r., and DouRg. Clarmaichasel, A Staying Physically Fit NOT Deductible, NV, Mar, 14. Briloff, Leonore A., The Qualified Domestic Trust, ET, Visit to the FASB “Interviews with Members of the Barton, Peter, and Frances Hill, Tax Court Allows Jan, 64. FASB”, Jan, 40. Exclusion of payments Received for Community Prop- Brown, Doug, Balanced Worklife, MAP, Jan, 69. Craig, Thomas R., Should the Client be Accepted?, AC, erty Interest In Pension, FT, Aug, 60. Bryan, E. Lewis, Spreadsheet Keyboard Macros, PC, Nov, 64. Barton, Peter, and James Fischer, Payment Received Feb, 69. Crommett, Alfred F., Withdrawals from IRA without 10% to Relinquish Interest in Gified Property is Excludible, Bryan, E. Lewis, Microcomputer Transmitted Disease, Penalty, PFP, Nov, 90. NV, Jul, 11. PC, Jan, 75. Cunningham, Maryanne, Reliance on a Trust Agree- Battline, Fred J., Collateralized Mortgage Obligations, Burckel, Daryl V., Zoel W. Daughtrey, and Fonda ment Requires a Reading of Local Law, ET, Aug, 63. PFP, Oct, 81. Carter;, The Controversy Surrounding Customer- Beets, $. Douglas, The Revised AICPA Code of Profes- Based Intangibles, May, 44. sional Conduct: Current Considerations, Apr, 26. Burke, John F., Book Review: Auditing Standards and Beliairs, Chester, Value of Charitable Bequest must be Procedures Manual 1992, NV, Mar, 9. D'Alessandro, Gregory, Book Review: Government Ascertainable at Date of death, ET, May, 67. Burke, John F., Book Review: Unaccountable Congress, Accounting and Auditing Disclosure Manual, NV, Jul, Bencosme, Cesar E., Richard W. Genetelli, and NV, Dec, 8. 9 David B. Zigman, Recent U.S. Supreme Court De- Byrne, Christopher J., income Tax Consequences of an Daily, Glenn S., Life Insurance Sense and Nonsense, cisions on State and Local Tax Issues, Nov, 38. Inheritance, ET, Aug, 63. Sep, 58 Dalton, John, and Wanda A. Wallace, Apply APB No. Flashner, Martin J., Acquired Customer List is Classified Hill, Frances, and Peter Barton, Tox Court Allows 21 When To Impute Rates of Interest, AC, Dec, 54. as Goodwill, FT, Feb, 56. Exclusion of payments Received for Community Prop- Daughtrey, Zoel W., Daryl V. Burckei, and Fonda Foreman, Gerald, Inventory Capitalization Adjust erty Interest In Pension, FT, Aug, 60. Carter;, The Controversy Surrounding Customer- Late Filing, FT, Feb, 53. HilteKenbneteh iM.,t aned Wlayn,e G. Bremser, A Based Intangibles, May, 44. Freeman, Gary R., and Darlene A. Smith, Account- Look at the Modified Cash Basis, AC, Feb, 49. De Rosa, Albert, Operating Expenses of o Business not ing for Income Taxes—SFAS 109, Apr, 16. Hines, Charles E., Divorcing: Should You Sell Your Deductible as an Administrative Expense, ET, Mar, 57. Marital Home?, FT, Feb, 54. Denney, Robert, How to Run a Firm (or Anything Else for Hogland, Thomas W., Computers in Accounting: For the that Matter), CPAM, Jun, 75. Brave, A New World, NV, Nov, 9. Deppe, Larry A., John W. Hardy, Client Acceptance: Garris, Henry A., Retailers Must Accrue Reimbursement Holder, William W., Special Committee on Financial What to Look for and Why, May, 20. of Co-op Ads, FT, Jun, 68. Reporting: Initial Report, NV, Jun, 8. Dieter, Richard, Reporting and Related Auditor Involve- Gattegno, Jerrold S., and Jeffery S. Peters, Con- Horowitz, Barry, Connecticut Sales and Use Tax Prep- ment in 1995, Jan, 36. necticut—Discretionary Authority Adjustments, SLT, aration Services, SL, Aug, 69. Dikman, Bernard L., and Arnold Rowan, Employ- Apr, 74. Horowitz, Barry, Guidelines Concerning Corporate ee’s Reimbursed Expenses, FT, Jan, 61. Gaviak, Susan, Short-Term Auto Leasing, NV, Jul, 6. Partners, SLT, Feb, 66. Dirkes, Kenneth J., A Reasonably Objective Basis for Geller, Sheldon M., Employee Benefit Plan—Update, Hume, Evelyn C., and Ted D. Englebrecht, Receipt of Financial Forecasts, Aug, 28. EBP, Jul, 59. Partnership Interest for Services: Income or Nof?, Ditman, Scott, Using Stepped-Up Basis On Sale After Geller, Sheldon M., Self-Directed Investment Disquali- Spouse's Death, ET, Apr, 66. fies Plan, EBP, Mar, 61. Donelan, Joseph G., and John E. Elsea, Costs and Geller, Sheidon M., Employee Benefit Plans Update, Estate Taxation of Non-Resident Aliens, ET, Oct, 70. Benefits of APFS Accreditation, PFP, Feb, 67. EBP, Aug, 66. Hyman, Martin, Suspended Losses and Dispositions, FT, Doost, Roger K., RO! Revisited, MAS, Feb, 61. Gellis, Harold C., Developments in Technology, NV, Jan, 62. Doost, Roger K., Zero-Based Control System: It Can Nov, 16. Work in Good Times and in Bad, CPAI, Jun, 72. Genetelli, Richard W., David B. Zigman, and Ce- Dufek, Thomas N., rerformance Bonding in the Con- sar E. Bencosme;, Recent U.S. Supreme Court De- struction Industry, Oct, 50. cisions on State and Local Tax Issues, Nov, 38. Istvan, Don, Plan Now, Collect Sooner, NV, Mar, 8. Dyson, Robert A., and Robert A. Esernio, Jr., and Genetelli, Richard W., and David B. Zigman, New Harriet Coorssen;, Revisions in the Audits of Fed- York Tax Tribunal Clarifies the Standards for Com- Jj eral Government Contractors, Feb, 38. bined Reporting, SLT, Oct, 72. Jackson, George S., Requirements for British Chartered Gevertzman, Paul, Age-Weighted Profit Sharing Plans Accountants, NV, May, 15. “Benefit Older Employees”, EBP, Mar, 63. Jackson, Rick, Review of Timeslips Release 5, CPAC, Editors, The, Annual Year-End Accounting and Auditing Gevertzman, Paul, 401(k) Hardship Distributions—Fi- Oct, 83. nal Regulations, EBP, Apr, 70. Update, Dec, 34. Jacobson, Peter D., and Robert K. Elliott, Audit Editors, The, Year-end Accounting and Auditing Advan- Gitlitz, Bernard, Value of Prior Gift Includable as Ad- Independence: Concept and Application, Mar, 34. tage, Jan, 16. justed Taxable Gift, ET, Jan, 64. Jaenicke, Henry R., and Alan S. Glazer, Art and Glazer, Alan S., and Henry R. Jaenicke, Art and Eicban, Michell, Sales Tax on Delivery Charges, SLT, Historical Treasures: A Solution to the M Col- Historical Treasures: A Solution to the Museum Col- lection Controversy, AC, Mar, 46. Eichler, Emanuel, The Jeopardy of Leaving Your IRA toa lection Controversy, AC, Mar, 46. Jedrlinic, Judith A., The Dacey Case: How to Avoid Trust, ET, Nov, 78. Godfrey, Joseph E., and Joseph F. Aragona, Probate and U.S. Citizenship, IT, Oct, 76. Eichner, Jeffrey H., Deferred Annuities = Safety and Tax GWaryo?u,p PTFePr,m SeLipf,e 8I6n.s urance: The Old Way or the New Johnson, Daniel, Cracking Down on the Paper Parade, Advantages, PFP, Apr, 79. MAP, Apr, 77. Eiliot, Robert K., Information Technology: The Third Goldman, Larry, IRS Offers a Simplified Depreciation JohnJamses oS., nRob,ert G.M clendaondn A,le x Wave, Nov, 22. Election—But Beware, NV, Dec, 13. T. Arcady, OPEBS: FASB Prescribes Strong Medi- Elliott, Robert K., and Peter D. Jacobson, Audit Goldstein, Michael, Management Succession—Plan cine, Jul, 18. Independence: Concept and Application, Mar, 34. Now or Pay Later, Aug, 14. Johnson, Janice M., Facing the 1992 Individual Tox Elsea, John E., and Joseph G. Donelan, Costs and Stanley, G Idstein on Goldstei NV, Dec, Return Filing Season: Are You Ready?, Jan, 30. Benefits of APFS Accreditatior:, PFP, Feb, 67. 14. Johnson, Linda M., Rodger A. Bolling, and Brian Englander, Jeffrey P., Handling Sexual Hor t in Bais , Dan L., Loss Prevention: It Can No Longer R. Greenstein;, Prenuptial Agreements: What They the Workplace, Feb, 14. be Ignored, Jun, 28. Can and Cannot Accomplish, Sep, 50. Englard, Baruch, Maintaining Client Records: A Short Goldwasser, Dan L., Importance of Having Insurance, Jordan, Charlies E., Gwen R. Pate, and Stan J. Data Sase Program, CPAC, Jul, 70. AL, Mar, 66. Clark, SFAS 94: Did It Produce Its Intended Effect?, Englard, Baruch, and Max Gottlieb, Impairment of , tienry, New York City UBT: Special Ex- AC, Apr, 56. Long-Lived Assets: Recognition, Measurement and emption for Corporate Partners, SLT, May, 68. Disclosure, AC, Sep, 72. Gorman, Jerry, and Richard Stein, Keeping the Fi- Englebrecht, Ted D., and Evelyn C. Hume, Receipt of nancial Scorecard—Accounting for a Sports Fran- Partnership Interest for Services: Income or Not?, chise, Jun, 18. Karnes, Allan, James B. King, and Robert B. May, 28. Gottlieb, Max, and Baruch Englard, Impairment of Welker;, GAAs and the Small Business Auditor Ten Esernio, Rober? A., Jr., Robert A. Dyson, and Har- Long-lived Assets: Recognition, Measurement and Years Later, Apr, 34. riet Coorssen;, Revisions in the Audits of Federal Disclosure, AC, Sep, 72. Katz, William, Bargain Purchase Element in LIFO Inven- Government Contractors, Feb, 38. Grabkowitz, Henry, S Corporation Shareholder Medi- tories at Risk, FT, May, 64. Etheredge, Sid, Bruce Bird, and Steven Platau, cal Insurance and the NYC Alternative Base, SLT, Sep, Keiser, Laurence, IRS Introduces New Offer in Compro- Excluding Utility Rebates from Gross Income, FT, Dec, 76. mise Procedures, Aug, 22. 58. Grabkowitz, Henry, Tox Planning in the Connecticut Keller, Israel, Landmark Casts Doubt on IRS Position, FT, Tax Environment, SLT, Jan, 68. Nov, 68. Graizzaro, Bruno J., Jr., and Chris Campos, CPAs Kemp, Cheryl, The IRS “Ceiling Rule” and Securities and Business Interruption Loss Claims, Aug, 42. Partnerships, FT, Jun, 69. Farely, Richard, Using Charitable Trusts, ET, Dec, 62. . Brian R., Linda M. Johnson, and Kessler, Stuart, Think of the Children, NV, Dec, 13. Fay, Jack R., Europe's Taxation of Individuals from Aus- RodAg. eBolrlin g, Prenuptial Agr ts: What King, James B., Allan Karnes, and Robert B. tria *o Yugoslavia, Oct, 39. They Can and Cannot Accomplish, Sep, 50. Welker;, GAAs and the Small Business Auditor Ten Fein, Richard, Ronald C. Mannino, and Anthony T. Greenstein, Brian, Michael P. Watters, and Mark Yeors Later, Apr, 34. Krzystofik;, Is Roberta’s Job Professor Mann's B. Persellin, Scrutiny of S Corporation Distributions, Knight, Lee G., and Ray A. Knight, Preserving Family Problem?, CPAI, Dec, 70. Dec, 42. Net Worth, Sep, 18. Feinschreiber, Robert, Advance Pricing Agreements: Gurnick, David, The Accountant's Role in Assisting Fran- Knight, Lee G., and Ray A. Knight, The Liquidity Advantageous or Not?, Jun, 58. chisors, Dec, 48. Crisis: Pension and IRA Assets as a Solution, Jun, 38. Ferraro, Alyse J., Security Totalization Agreements, IT, Knight, Ray A., and Lee G. Knight, The Liquidity Mar, 65. Crisis: Pension and IRA Assets as a Solution, Jun, 38. Ferraro, Alyse J., Payor Held Liable for Withholding, IT, Knight, Ray A., and Lee G. Knight, Preserving Family Oct, 76. Halfon, Robert, Taxation of Non-Residents, SLT, Nov, Net Worth, Sep, 18. Fielding, John J., California Lower Court Upholds 79. Koebele, Deborah A., More Single Audit Guidance Worldwide Combined Reporting, SLT, Sep, 76. Hall, Jack O., and C. Richard Aldrige, Illustrations of Coming, AU, Jul, 54. Firester, Jonathan, and Leonard Feder, Microcom- Leases Involving Land and Buildings, AC, Aug, 58. Koebele, Deborah A., and LeRoy Mitchell, GASB puters 101: Understanding the Basics, CPAC, Jun, 82. Hardy, John W., and Larry A. Deppe, Client Accep- Issues Statement on Governmental Colleges and Uni- Fischer, James, and Peter Barton, Payment Received tance: What to Look for and Why, May, 20. versities, AC, Jan, 54. to Relinquish Interest in Gifted Property is Excludible, Haserot, Phyllis Weiss, Maintaining Loyalty and Pro- Koebele, Deborah A., and LeRoy Mitchell, Update NY, Jul, 11. ductivity, CPAM, Jul, 68. on Revision of SAS 63, AU, Jan, 57. Fitzsimons, Adrian, and Marc Levine, SAS No. 67 Hendler, Harold M., Tax Aspects of Corporate Bank- Koenig, Steven, Current and Changing Devel P ts in Fine Tunes the Confirmation Process, Oct, 26. ruptcy, CPAI, Aug, 70. Employee Benefit Plans, EBP, Mar, 61. Korniczky, Anna, and Siu Kwan, Non-Deductibility Mitchell, LeRoy, and Deborah A. Koebele, GASB Pustorino, Anthony R., The Case for a Disclosed Exam, of Life Insurance Premiums as Collateral for Note, ET, Issues Statement on Governmental Colleges and Uni- Apr, 42. Dec, 64. versities, AC, Jan, 54. Kowal, Bruce D., Taxation of Sale of Real Property by S Mitchell, LeRoy, and Deborah A. Koebele, Update Corporation, SLT, Nov, 79. on Revision of SAS 63, AU, Jan, 57. Kramer, Jack P., |s There Trouble on the Horizon?, AL, Morin, Nicholas A., Stiff Penalties for Failure to File Rappaport, Bernard, Proposed Regulations for Dis- Mar, 66. Federal Form 54772, SLT, Jul, 62. guised Sales: Blame Congress Not IRS, FT, Jul, 56. Krzystofik, Anthony T., Richard Fein, and Ronald Morris, Ed, Accrual of Real Estate Taxes—Elections Re- Reilly, Robert, interstate Intangible Asset Transfer Pro- C. Mannino, |s Roberto’s Job Professor Mann's quired, FT, Aug, 60. grams, Aug, 34. Problem?, CPAI, Dec, 70. Morris, Ed, Morigage Points—IRS Spells Out the Rules, Reinstein, Alan, and Neal F. Zalenko, Practice Con- Kutcher, Howard W., and Willis J. Clark, Jr., Esti- NV, May, 16. tinuation Plans: A Neglected Necessity, MAP, Mar, 69. mated Toxes for Fiduciaries, ET, Mar, 58. Morris, Ed, New Limits on Auto Deductions, NV, Aug, 12. Rosenberg, Kenneth M., Early Distributions and the Kwan, Siu, and Anna Korniczky, Non-Deductibility Morris, Ed, New Rules for Corporate Tax Year Changes, 10% “Penalty”, FT, Nov, 74. of Life Insurance Premiums as Collateral for Note, ET, FT, Apr, 64. Rottenstreich, Zvi, Qtip Treatment for a Personal Resi- Dec, 64. Munter, Paul, The Financial Instruments Project Marches dence, ET, May, 69. On, Jul, 30. Rouse, Robert W., The Case of the Misdirected Proce- Musso, Francis J., Activity Based Costing for Defense dures, AU, Apr, 57. Langer, David, The Age- Weighted Profit Sharing Plan, a MyerbCoenrtrga,c toNres,a l ALP,. ,M Aadyv,a n7t9a. ges of Planned Giving, Sep, Rowan, Arnold, and Bernard L. Dikman, Employ- LangeNre,w DPalvaindni,n gP lTaononle rsf orC oRpetei rWeimtenht ,S FAPFSP , 10D6e,c ,P F7P4,. Dec, 26. Rubenees’tse iRne,im buDrasneide l ExBp.e,n seNsat,u rFaTl, JCaanp,i t6a1l. and Invisible 75 Interests in Natural Resources, Mar, 28. Levin, Mark H., inequity in the Treatment of the Estate Rubin, Steven, Compilation and Review: The Standards, Tax Deduction, SLT, Jan, 68. Nayman, Laurence D., and Joy Schaum, The Mini- They are a Changin’, Jun, 50. Levine, Marc, and Adrian Fitzsimons, SAS No. 67 mum Tax Credit: A Full Benefit to Future Years?, FT, Rubin, Steven, You ARSCed for it!, AU, Mar, 51. Fine Tunes the Confirmation Process, Oct, 26. Apr, 61. Rutledge, Marilyn Z., Cira Financial Statements and Lin, P. Paul, Jeffrey R. Miller and L. Murphy Smith, Neuman, Thomas O., Maryland Tox Changes, SLT, Required Supplementary Information, Feb, 32. Selecting the Best Spreadsheet, PC, Apr, 82. Dec, 68. Ryniker, Roy S., Applying Economic CPR to a Distressed Lipoff, Lawrence M., Corporate Minimum Tox and Company, Jul, 26. Charitable Contributions, SLT, Jul, 62. Litvack, Rose, Food Processing Machinery Does Not O'Connell, Daniel, U.S. Supreme Court Reviews State Qualify for Sales Tax Exemptions, SLT, Dec, 66. and Local Taxation Issues. Mar, 16 Lo, Edward Y., Tox Liens or Statute of Limitations, ET, O'Connell, Daniel, Throwout is Alive and Well in Con- Sager, Clayton, and Peter Barton, CPA's Cost of Jan, 63. necticut, SLT, May, 68. Staying Physically Fit not Deductible, NV, Mar, 14. London, Coy, Keith Smith, and Robert Whitis, Oliva, Robert R., New Proposed One-Class-of-Stock Saslaw, Joseph S., Prosecution of Taxpayer's Mistresses Treatment of Certain Practice Problems in the State- Regulations, Feb, 44. for Failure to Pay income Tax Reversed, ET, May, 65. ment of Cash Flows, AC, May, 60. Orr, John P., Jr., Records Retention for ADP Systems, FT, Sayah, Cheri, New York's Income Tax Treatment of Lubin, Mark L., Regulations on Dual Resident Sharehold- Oct, 67. Nonresident Taxpayers, SLT, Jul, 62. ers of S Corporations, IT, Oct, 77. Osborne, Jayne E., Managing Partners Tackle Rapid Schmee, Josef, and Nicholas J. Mastracchio Jr., Luczak, Mark, Network Administrators: What They Do, Change, MAP, Jan, 71 Analytical Procedures That Work, Nov, 46. Why You Need Them, PC, Mar, 73. Osborne, Jayne E., Supervising Superstars: Talent and Schulman, Michael David, Election to Expense Certain Luczok, Mark, Telecommuting: How to Meet the Chal- Temperament, CPAM, Sep, 84. Depreciable Business Assets, FT, Jan, 60. lenges of a Changing Workforce, NV, May, 6. Secemski, Kenneth G., Planning for the Physically and Luizzo, Anthony J., and Charles H. Calhoun, Team Developmentally impaired, PFP, Jan, 73. Lux, PJarotsneerpsh in A.F,r aTuadx aDteitoenc tioofn ,C onOncetc,t i3c2u.t S Corporation Pacter, Paul, Revising GAAP for Consolidations: Join the Sharp, Andrew D., Accounting for Soil Contamination Shareholders, SLT, Oct, 73 Debate, Jul, 38. and Asbestos Removal, AC, Jan, 55. Pany, Kurt, and Steve Wheeler, A Test of Analytical Sherman, W. Richard, and A. J. Stagliano, A Halt- Procedure Effectiveness, AU, Jun, 64. dozen Uses for a QTIP, Mar, 40. Peles, Yoram C., and Harry Zvi-Davis, A Suggestion Silver, Marilyn, The Choice between Selling or Renting a Maccarrone, Eugene T., and Martha S. Weisel, The to Have Auditors’ Personal Signatures on Audit Re- Principal Residence, FT, Feb, 54. CPA License at Divorce, Mar, 22. ports, Dec, 56. Simkin, Mark G., and Nancy A. Bagranoff, Deci- Maisel, Melvin L., Problems with Power in Irrevocable Pendergast, Marilyn A., and Larry P. Bailey, Com- sion Support Tools for Choosing Accounting Software, Life Insurance Trusts, PFP, Oct, 80. pilations, Reviews and Audits: The Skills Required CPAI, Nov, 82. Mancuso, Anthony J., Personal Financial Statements, Relative to Public Confidence, Aug, 48. Slott, Edward A., The Facts about Qdots: Beware of Sep, 66 Persellin, Mark B., Michael P. Watters, and Brian Estate Tax Traps, ET, Apr, 67. Mancuso, Anthony J., The Third Year of Quality Review Greenstein, Scrutiny of S Corporation Distributions, Smith, Darlene A., and Clifford E. Hutton, Update on Begins—Now it’s the Sole Practitioners’ Turn, QR, Jun, Dec, 42. Estate Taxation of Non-Resident Aliens, ET, Oct, 70. 86. Persoff, tiene Leopold, Distributions in High Net Worth Smith, Darlene A., and Gary R. Freeman, Account- Mancuso, Anthony J., Analytical Procedures, QR, Apr, Divorces, Sep, 34. ing for Income Taxes—SFAS 109, Apr, 16. 90 Person, Stanley, Providing for College Education in the Smith, Keith, Robert Whitis, and Coy London;, Mannino, Ronald C., Richard Fein, and Anthony T. 21st Century, PFP, Apr, 79. Treatment of Certain Practice Problems in the State- Krzystofik, is Roberto’s Job Professor Mann’s Prob- Peters, Jeffrey S., Update on State Tax Issues Before the ment of Cash Flows, AC, May, 60. lem?, CPAI, Dec, 70. U.S. Supreme Court, SLT, Apr, 73. Smith, Michael F., Estate Planning with Private Annuities, Marshall, Anthony P., The Courts and IRS Assist Plan- Petersen, James F., Patrick R. Colabella, and PFP, May, 75. ners Who have Million Dollar GST Problems, PFP, Mary Maury, Electronic Filing, a Midterm Report, Smith, Murphy, R. Steve McDuffy, and Virginia M. Oct, 79. Nov, 60. Cerullo, Accounting with Newviews, Dec, 80. Mastracchio, Nicholas J., Jr., and Josef Schmee, Picciurro, Michael H., Planning an Audit of an Employee Sonenberg, Neil, Specific Regulations Regarding Col- Analytical Procedures That Work, Nov, 46. Benefit Plan, AU, Apr, 58. lection of Sales Tax in Interior Cleaning, SLT, Dec, 66. Maury, Mary, Patrick R. Colabella, and James F. Platau, Steven M., Bruce M. Bird, and Carol Ap- Spencer, Martin M., Maximizing the Dependency De- Petersen, Electronic Filing, a Midterm Report, uv, pleton;, Winning the Deductibility Game on Points, duction, NV, Mar, 14. 60. Feb, 24. Stack, Larry, Performance Audits, CPAI, Aug, 70. McDuffy, R. Steve, Murphy Smith, and Virginia M. Platau, Steven, Bruce Bird, and Sid Etheredge;, Stagliano, A. J., and W. Richard Sherman, A Half- Cerullo, Accounting with Newviews, Dec, 80. Excluding Utility Rebates from Gross Income, FT, Dec, dozen Uses for a QTIP, Mar, 40. McKay, |. Craig, Duane R. Milano, and R. Shane 58. Stein, Richard, and Jerry Gorman, Keeping the Fi- Boyle, DOS: Disaster or Security?, CPAC, Nov, 94. Plostock, Mark A., Computer Technology and the CPA— nancial Scorecard—Accounting for a Sports Fran- Mclendon, Robert G., Alex T. Arcady, and James The Present and the Future, Nov, 52. chise, Jun, 18. S. Johnson, OPEBS: FASB Prescribes Strong Medi- Podgor, Benjamin, This HMO Will Go Broke, NV, Dec, Stone, Peter F., Scriptoplegia: CPAs Suffer from it, CPAI, cine, Jul, 18. 9 Oct, 74. Mears, William H., Jr., A Gift or Residence Trust, PFP, Pollack, Lawrence A., Earnings Stripping: The Pro- Strauss, Paul S., Managing Change, MAP, Feb, 63. Jun, 78. posed Regulations, Oct, 42. Streer, Paul, and Bruce Clements, The Tox on Con- Meijer, Paul, The Door to Communications with Impact, Pollack, Lawrence A., Worthless Stock Loss is Allocable tributions to Qualified Retirement Plans, Jan, 48. NV, Nov, 9 to Foreign Source Income, IT, Mar, 64. Sumutka, Alan R., Employee or independent Contrac- Meyers, Andrew R., Allocation of Expenses, ET, Mar, Pottinger, Mario, New Jersey's Resident Credit for tor?, Apr, 48. 58. Taxes Paid to Other Jurisdictions, SLT, Aug, 69. Meyers, Andrew R., Estate or Income Tax Deductions, Powell, Kenneth, Election to Delay Retirement Benefit T ET, Mar, 59. Payments may be Detrimental, EBP, Apr, 71. Milano, Duane R., R. Shane Boyle, and |. Craig Powell, Kenneth, Minimum Retirement Plan Distribu- Tager, Chery! R., The Grim Reaper Takes its Tax Toll, ET, McKay, DOS: Disaster or Security?, CPAC, Nov, 94. tions, EBP, Mar, 62. Nov, 76. Tager, Chery! R., Stock Restrictions Disqualify Marital Warner, Paul D., SAS 70: Reports on the Processing of Wolosky, Gabe M., New York Clarifies Law as to Deduction, ET, Nov, 76. Transactions by Service Organizations, Nov, 30. Insurable Interests of Charities, ET, Nov, 76. Taicher, Jaime, Tax Shelter Bailouts through Gratuitous Watters, Michael P., Mark B. Persellin, and Brian Wyatt, Arthur R., International Accounting Standards: Transfers of Partnership Interests, FT, Aug, 61. Greenstein, Scrutiny of S Corporation Distributions, Are They Coming to America?, Oct, 16. Taub, Iven R., Expanding the Annual Gift Tax Exclusion, Dec, 42. ET, Jan, 64. Weisel, Martha S., and Eugene T. Maccarrone, The Taylor, Charles W., The Case for a Nondisclosed Exam, CPA License at Divorce, Mar, 22. TemplAper,, 4R3.a ymond M., Auditors os Business Advisors: Welker, Robert B., Allan Karnes, and James B. Zachtienrg , LoMsoserst oann,d AIlntdeirvniadtuiavle TMaixpnaiymeurms , TaFxT, NNeotv ,O p6e8r.a t- Logical Extension of SAS 55, AU, Jan, 58. King, GAAs and the Small Business Auditor Ten Zalenko, Neal F., and Alan Reinstein, Practice Con- Tighe, Joseph A., Ill, Sales of Hawaiian Real Property Years Later, Apr, 34. tinuation Plans: A Neglected Necessity, MAP, Mar, 69. by Nonresident, SLT, Oct, 72. WWheeneclreorf,s kyS,te vMei,c haanedl , KuParcti fiPc aFniyrs,t , AF T,T eOstc t,o f 66A.n alytical Zheutlin, Alan, Contractors and Trust Fund Problems, v Procedure Effectiveness, AU, Jun, 64. ZigmaFTn,, J unD,a v68i.d B., and Richard W. Genetelli, New Whitis, Robert, Keith Smith, and Coy London;, Via, Michael M., Small Cap Stocks: A Long-Term View York Tax Tribunal Clarifies the Standards for Com- from the Trenches, PFP, Jan, 72. Treatment of Certain Practice Problems in the State- bined Reporting, SLT, Oct, 72. Vitucci, John N., Trusts as Active Investors, CPAI, Sep, ment of Cash Flows, AC, May, 60. Zigman, David B., Richard W. Geretelli, and Ce- 80. Wicks, Jack, Printing By the Ounce!, CPAC, Aug, 73. sar E. Bencosme;, Recent U.S. Supreme Court De- Wicks, Jack, What’s New, CPAC, Aug, 73. cisions on State and Local Tax Issues, Nov, 38. Willens, Robert, |RS Broadens the Definition of Wash Zimmerman, Philip, Be Fair to the Commission Agent, Wahrmann, Sally A., The Impact of the Alternative Sales: Can Cottage Savings Carry the Day?, Jul, 48. NV, Dec, 14. Minimum Tax On Middle Class America, FT, Mar, 54. Winston, Eugene L., and Michael Alderman, Orig- Zvi-Davis, Harry, and Yoram C. Peles, A Suggestion Wallace, Wanda A. and John Dalton, Apply APB No. iral Issue Discount—Computation and Reporting, FT, to Have Auditors’ Personal Signatures on Audit Re- 21 When To impute Rates of Interest, AC, Dec, 54. Oct, 68. ports, Dec, 56. FEATURE ARTICLES Accountant's Role in Assisting Franchisors, The, by David Europe’s Taxation of Individuals from Austria to Yugosia- OPEBS: FASB Prescribes Strong Medicine, by Robert G. Gurnick, Dec, 48. via, by Jack R. Fay, Oct, 39 Mclendon, Alex T. Arcady, and James S. Johnson, Jul, Accounting for Income Taxes—SFAS 109, by Darlene A. 18. Smith, and Gary R. Freeman, Apr, 16. Facing the 1992 Individual Tax Return Filing Season: Are Advance Pricing Agr ts: Advantag or Not?, by Performance Bonding in the Construction Industry, by Tho- You Ready?, by Janice M. Johnson, Jan, 30. Robert Feinschreiber, Jun, 58. mas N. Dufek, Oct, 50. Advantages of Planned Giving, by Neai P. Myerberg, Sep, Financial Instruments Project Marches On, The, by Paul Personal Financial Statements, by Anthony J. Mancuso, Munter, Jul, 30. 26. Sep, 66. Alice’s Misadventures in Sab 51's Dirty Pool, by Abraham J. Prenuptial Agreements: What They Can and Cannot Ac- Briloff, Jun, 46. GAAs and the Small Business Auditor Ten Yeors Later, by complish, by Linda M. Johnson, Rodger A. Bolling, Analytical Procedures That Work, by Nicholas J. Mastrac- Allan Karnes, James B. King, and Robert B. Welker, and Brian R. Greenstein, Sep, 50. chio Jr., and Josef Schmee, Nov, 46. Apr, 34. Preserving Family Net Worth, by Ray A. Knight, and Lee G. Annual Year-End Accounting and Auditing Update, by The Knight, Sep, 18. Editors, Dec, 34. Half-dozen Uses for a QTIP, A, by W. Richard Sherman, Applying Economic CPR to a Distressed Company, by Roy Reasonably Objective Basis for Financial Forecasts, A, by S. Ryniker, Jul, 26. and A. J. Stagliano, Mar, 40. Kenneth J. Dirkes, Aug, 28. Audit Independence: Concept and Application, by Robert Handling Sexual Harassment in the Workplace, by Jeffrey Receipt of Partnership Interest for Services: Income or Not?, K. Elliott, and Peter D. Jacobson, Mar, 34. P. Englander, Feb, 14. by Evelyn C. Hume, and Ted D. Englebrecht, May, 28. Recent U.S. Supreme Court Decisions on State and Local Information Technology: The Third Wave, by Robert K. Tax Issues, by Richard W. Genetelli, David B. Zigman, Case for a Disclosed Exam, The, by Anthony R. Pustorino, Elliot, Nov, 22. and Cesar E. Bencosme, Nov, 38. Apr, 42. International Accounting Standards: Are They Coming to Reporting and Related Auditor Involvement in 1995, by Case for a Nondisclosed Exam, The, by Charles W. Taylor, America?, by Arthur R. Wyatt, Oct, 16. Richard Dieter, Jan, 36. Apr, 43. Interstate Intangible Asset Transfer Programs, by Robert Revised AICPA Code of Professional Conduct: Current Changing the Image of the CPA, by Donald H. Chapin, Dec, Reilly, Aug, 34. Considerations, The, by S. Douglas Beets, Apr, 26. 16. Revising GAAP for Consolidations: Join the Debate, by IRS Broadens the Definition of Wash Sales: Can Cottage Cira Financial Statements and Required Supplementary Savings Carry the Day?, by Robert Willens, Jul, 48. Paul Pacter, Jul, 38. Information, by Marilyn Z. Rutledge, Feb, 32. IRS Introduces New Offer in Compromise Procedures, by Revisions in the Audits of Federal Government Contractors, Client HaArcdcye,p taanncde :L arWrhya tA . tDo eLpopoek, fMoar ya,n d2 0.W hy, by John W. Laurence Keiser, Aug, 22. bCoyo Rrosbseernt, AF.e bE,s er3n8i.o , Jr., Robert A. Dyson, and Harriet Compilation and Review: The Standards, They are a Chan- gin’, by Steven Rubin, Jun, 50. Jerry Atkinson Explains the New Role of the PCP Executive SAS 70: Reports on the Processing of Transactions by Compilations, Reviews and Audits: The Skills Required Committee, by Jerrell A. Atkinson, May, 38. Service Organizations, by Paul D. Warner, Nov, 30. Relative to Public Confidence, by Larry P. Bailey, and SAS No. 67 Fine Tunes the Confirmation Process, by Marc CompuMtaerri lyTne cAh.n oPleongdye rgaansdt , thAeu gC, P4A8—. The Present and the KeepiFnrga ncthhei seF,i nabnyci aJle rrSyc oGroercmaarnd,— Acacnod unRtiicnhagr d foSrt eai nS, poJrutns, ScrutiWLnaeyvt itneoerf,s , Sa nMdaC rokArd proBir.a anPte irosFneil tlzisnDi,im sotanrnsid,b utBOircoitna,sn , 2G6r.be ye nsMtiecihna,e lD ecP,. ControFvuteurrsey, Sbuyr rMoaurnkd inA.g PCluossttoocmke, r-NBoavs,e d5 2 I.n tangibles, The, 18. 42. by Daryl V. Burckel, Zoel W. Daughtrey, and Fonda Carter, May, 44. Life Insurance Sense and Nonsense, by Glenn S. Daily, Sep, Tax on Contributions to Qualified Retirement Plans, The, by CPA License at Divorce, The, by Eugene T. Maccarrone, 58. Bruce Clements, and Paul Streer, Jan, 48. and Martha S. Weisel, Mar, 22. Liquidity Crisis: Pension and IRA Assets as a Solution, The, Team Partners in Fraud Detection, by Charles H. Calhoun, CPAs and Business Interruption Loss Claims, by Chris Cam- by Lee G. Knight, and Ray A. Knight, Jun, 38. and Anthony J. Luizzo, Oct, 32. pos, and Bruno J. Graizzaro, Jr., Aug, 42. Local Practitioner's Guide to Internal Audit Services, A, by Louis Braiotta, Jr., May, 54. U.S. Supreme Couri Reviews State and Local Taxation Loss Prevention: It Can No Longer be Ignored, by Dan L. Issues, by Daniel O’Connell, Mar, 16. Distributions in High Net Worth Divorces, by Ilene Leopold Goldwasser, Jun, 28. Persoff, Sep, 34. Visit to the FASB “Interviews with Members of the FASB”, A, by Douglas R. Carmichael, and James L. Craig, Jr., Management Succession—Plan Now or Pay Later, by Jan, 40. Michael Goldstein, Aug, 14. Earnings Stripping: The Proposed Regulations, by Lawrence A. Pollack, Oct, 42. Winning the Deductibility Game on Points, by Bruce M. Electronic Filing, a Midterm Report, by Patrick R. Colabella, Natural Capital and Invisible Interests in Natural Re- Bird, Steven M. Platau, and Carol Appleton, Feb, 24. Mary Maury, and James F. Petersen, Nov, 60. sources, by Daniel B. Rubenstein, Mar, 28. Employee or Independent Contractor?, by Alan R. Sumutka, New Proposed One-Class-of-Stock Regulations, by Robert Year-end Accounting and Auditing Advantage, by The Apr, 48. R. Oliva, Feb, 44. Editors, Jan, 16. DEPARTMENT INDEX Accounting Scriptoplegia: CPAs Suffer from It, by Peter F. Stone, Oct, Using Charitable Trusts, by Richard Farely, Dec, 62. Accounting for Soil Contamination and Asbestos Re- 74 Using Stepped-Up Basis On Sale After Spouse’s Death, moval, by Andrew D. Sharp, Jan, 55. Tax Aspects of Corporate Bankruptcy, by Harold M. by Scott Ditman, Apr, 66. Apply APB No. 21 When To Impute Rates of Interest, by Hendler, Aug, 70. Value of Charitable Bequest must be Ascertainable at Wands A. Wallace and John Dalton, Dec, 54. Trusts as Active Investors, by John N. Vitucci, Sep, 80. Date of death, by Chester Bellairs, May, 67. Art and Historical Treasures: A Solution to the M Zero-Based Control System: it Can Work in Good Times Value of Prior Giti includable as Adjusted Taxable Gift, Collection Controversy, by Henry R. Jaenicke, and and in Bad, by Roger K. Doost, Jun, 72. by Bernard Gitlitz, Jan, 64. Alan S. Glazer, Mar, 46. Deferred Tax Accounting for Tax Carryforwards, by The CPA Manager Federal Taxation Walter G. Antognini, and Kwang-Hyun Chung, Oct, How to Have Happy Clients, by David Cottle, Nov, 87. Accrual of Real Estate Taxes—Elections Required, by Ed 58 How to Run a Firm (or Anything Else for that Matter), by Morris, Aug, 60. Exposure Draft on Compensated Absences and GASB Robert Denney, Jun, 75. Acquired Customer List is Classified as Goodwill, by Priority Projects, by Robert T. Boyce, Jul, 52. How to Set Up a Client Database, by Rhea M. Bertelsen, Martin J. Flashner, Feb, 56. GASB Issues Statement on Governmental Colleges and Jun, 74. Alternative Minimum Tax Net Operating Losses and Universities, by Deborah A. Koebele, and LeRoy Maintaining Loyalty and Productivity, by Phyllis Weiss Individual Taxpayers, by Morton Zachter, Nov, 68. Mitchell, Jan, 54. Haserot, Jul, 68. Back Pay Taxed in Racial Discrimination Case, by Peter Illustrations of Leases Involving Land and Buildings, by Supervising Superstars: Talent and Temperament, by Barton, Apr, 60. Jack O. Hall, and C. Richard Aldrige, Aug, 58. Jayne E. Osborne, Sep, 84. Bargain Purchase Element in LIFO Inventories at Risk, by Impcirment of Long-Lived Assets: Recognition, Measure- William Katz, May, 64. ment and Disclosure, by Baruch Englard, and Max Employee and Benefit Plans Choice between Selling or Renting a Principal Residence, Gottlieb, Sep, 72. 401(k) Hardship Distributions—Final Regulations, by The, by Marilyn Silver, Feb, 54. Look at the Modified Cash Basis, A, by Wayne G. Paul Gevertzman, Apr, 70. Contractors and Trust Fund Problems, by Alan Zheutlin, Bremser, and Kenneth M. Hiltebeitel, Feb, 49. Age-Weighted Profit Sharing Plans “Benefit Older Em- Jun, 68. SFAS 94: Did It Produce Its Intended Effect?, by Charles ployees”, by Paul Gevertzman, Mar, 63. Divorcing: Should You Sell Your Marital Home?, by E. Jordan, Apr, 56. Current and Ch g Developments in Employee Ben- Charles E. Hines, Feb, 54. Should the Client be Accepted?, by Thomas R. Craig, efit Plans, by Steven Koenig, Mar, 61. Early Distributions and the 10% “Penalty”, by Kenneth Nov, 64. Election to Delay Retirement Benefit Payments may be M. Rosenberg, Nov, 74. 1991 Texas Tax Amendments, by Jill Leslie Altmark, Jul, Detrimental, by By Kenneth Powell, Apr, 71. Election to Expense Certain Depreciable Business Assets, 64 Employee Benefit Plans Update, by Sheldon M. Geller, by Michael David Schulman, Jan, 60. Treatment of Certain Practice Problems in the Statement Aug, 66. Employee’s Reimbursed Expenses, by Arnold Rowan, of Cash Flows, by Keith Smith, Robert Whitis, and Coy Employee Benefit Plan—Update, by Sheldon M. Geller, and Bernard L. Dikman, Jan, 61. London, May, 60. Jul, 59. Excluding Utility Rebates from Gross Income, by Bruce Highlights of Final Regulations—Sec. 401(k) Plans, by Bird, Steven Platau, and Sid Etheredge, Dec, 58. Accountants’ Liability Adrian A. Collins, Apr, 70. Final Amendments to the Fringe Benefits Regulations, by Importance of Having Insurance, by Dan L. Goldwasser, Medical Flexible Spending Plans, by William Auerbach, Elaine Castellano, Oct, 66. Mar, 66. Apr, 71. Impact of the Alternative Minimum Tax On Middle Class ls There Trouble on the Horizon?, by Jack P. Kramer, Minimum Retirement Plan Distributions, by Kenneth Pow- America, The, by Sally A. Wahrmann, Mar, 54. Mar, 66. ell, Mar, 62. Inventory Capitalization Adjustment Late Filing, by Ger- Self-Directed Investment Disqualifies Pian, by Sheldon ald Foreman, Feb, 53. Auditing M. Geller, Mar, 61. IRS “Ceiling Rule” and Securities Partnerships, The, by ACMuaodsr5Riee5ot , uo srobeSsfyi, n tagRhAslae pe yr B:M,u.i As1sui5odd7nnii.edtr s escM Gt.Aue ddiTv dieasmPnoprcrloseec: ,e duCLJrooaemgnsi,i,c n ag5l8,T . h Eex,bt ye bnysD ieoRbnoo breoarfht SAWAS.. EstAAalstlsBoeilcsgaan ttiti&nmog na T crIhoneufsrs u,tEr sxa pJnaecnne,s eP6so6,l. i cbiyes Antod rCheawr itRi.e sM,e ybeyr sJ,o naMtahra,n 5G8.. MLiannCNbdihoyemvm r,aLuy ramluk6 r8 .TKe aCnexacm septC ,sr eDd.JDi uotnN:u,a b ytA6m 9a.Fo unnl, l IBReASnp erfP,io ts6 i1tt.io o nF,u tubrye IYseraaerls ?,Ke lTlheer,, Koebele, Jul, 54. Estate or Income Tax Deductions, by Andrew R. Meyers, New Rules for Corporate Tax Year Changes, by Ed Planning an Audit of an Employee Benefit Plan, by Mar, 59. OriMgoirnrails , IAspsure, 6D4i. scount—Computation and Reporting, Michael H. Picciurro, Apr, 58. Estimated Taxes for Fiduciaries, by Willis J. Clark, Jr., by Michael Alderman, and Eugene L. Winston, Oct, 68. Suggestion to Have Auditors’ Personal Signatures on and Howard W. Kutcher, Mar, 58. Audit Reports, A, by Harry Zvi-Davis and Yoram C. Expanding the Annual Gift Tox Exclusion, by Iven R. PParcoipfoics eFdi rstR,e gbuyl aMtiicohnase lf orW eDnicsrgoufisskeyd, SOaclte,s: 66B.l ame Con- Peles, Dec, 56. Taub, Jan, 64. gress Not IRS, by Bernard Rappaport, Jul, 56. TUepsdtPa atnoyef, oAannn adlR yetSviticesavileo n WPhorefo ecSleAedSru ,r e6 3J,u nE,bf fye6 c4Dt.ei bveonreashs, AA. , Kobeyb eKluer,t GFarcibtmsy ERadebwoauapter rd QTDAa.Ok TeSsSlo :tt i,t s BATeparwx,a rT6eo7l .l ,o fT hEes,t abtey CThaexr ylT raRp.s ,T agTehre,, RecOocrtd,s 67R.e tention for ADP Systems, by John P. Orr, Jr., Youa ndA RSLCereody Mfiotrc hIet!l,l ,b y JaSnt,e ve5n7. Rubin, Mar, 51. ImpNCooorrvtp,ao nr7ca6et. i onofs , BuTyh-eS,e llb y AMgirceheameeln tsJ. Afbora teCmloasrecloy, Haenldd RSeutsHapielenenrrdyse dAM .u sLGtoa srsAreicssc ,r uaeJnu dn ,R eD6ii8sm.pb ousristieomnesn,t boyf MCaor-toinp AHdysm,a nb,y Alfred Cavailaro, Feb, 57. Jan, 62. The CPA & the Computer Tax Court Allows Exclusion of Payments Received for Income Tax Consequences of an Inheritance, by Chris- Accounting with Newviews, by Murphy Smith, R. Steve topher J. Byrne, Aug, 63. community Property Interest In Pension, by Peter Bar- McDuffy, and Virginia M. Cerullo, Dec, 80. Jeopardy of Leaving Your IRA to a Trust, The, by Eman- ton, and Frances Hill, Aug, 60. DOS: Disaster or Security?, by Duane R. Milano, R. vel Eichler, Nov, 78. Tax Shelter Bailouts through Gratuitous Transfers of Shane Boyle, and |. Craig McKay, Nov, 94. New York Clarifies Law as to Insurable Interests of Partnership Interests, by Jaime Taicher, Aug, 61. Maintaining Client Records: A Short Data Base Program, Withholding on Foreign Partners—General Tax Limita- Charities, by Gabe M. Wolosky, Nov, 76. by Baruch Englard, Jul, 70. Non-Deductibility of Life Insurance Premiums as Collat- tions Apply, by Alan Biegeleisen, and Gina Biondo, Manufacturing Inventory Software Review, by Eric E. eral for Note, by Anna Korniczky, and Siu Kwan, Dec, May, 62. Cohen, Jun, 83. 64. Microcomputers 101: Understanding the Basics, by Operating Expenses of a Business not Deductible as an International Taxation Jonathan Firester, Jun, 82. Administrative Expense, by Albert /De Rosa, Mar, 57. Dacey Case: How to Avoid Probate and U.S. Citizenship, Printing By the Ouncel, by Jack Wicks, Aug, 73. Prosecution of Taxpayer's Mistresses for Failure to Pay The, by Judith A. Jedrlinic, Oct, 76. Review of Timeslips Release 5, by Rick Jackson, Oct, 83. Income Tax Reversed, by Joseph S. Saslaw, May, 65. Payos Held Liable for Withholding, by Alyse J. Ferraro, Three Calculators for Office and On-The-Go, Jul, 70. QTIP Treatment for a Personal Residence, by Zvi Rotten- Oct, 76. What's New, by Jack Wicks, Aug, 73. streich, May, 69. R, 9 lati on Dual R =A t Shareholders of S Corpo- Qualified Domestic Trust, The, by Leonore A. Briloff, Jan, rations, by Mark L. Lubin, Oct, 77. The CPA in Industry 64. Security Totalization Ag ts, by Alyse J. Ferraro, Activity Based Costing for Defense Contractors, by Fran- Reliance on a Trust Agreement Requires a Reading of Mar, 65. cis J. Musso, May, 79. Local Law, by Maryanne Cunningham, Aug, 63. Worthless Stock Loss is Allocable to Foreign Source Decision Support Tools for Choosing Accounting Soft- Sec. 2702 — Special Valuation Rules Personal Residence Income, by Lawrence A. Pollack, Mar, 64. ware, by Nancy A. Bagranoff, and Mark G. Simkin, Trust, by Lenore A. Briloff, Dec, 62. Nov, 82. Stock Restrictions Disqualify Marital Deduction, by Management of an Accounting Practice Insuring Profits, by Frank A. Brandi, Aug, 70. Cheryl R. Tager, Nov, 76. Balanced Worklife, by Doug Brown, Jan, 69. Is Roberta’s Job Professor Mann’s Problem?, by Richard Tax Liens or Statute of Limitations, by Edward Y. Lo, Jan, Cracking Down on the Paper Parade, by Daniel Johnson, Fein, Ronald C. Mannino, and Anthony T. Krzystofik, 63. Apr, 77. Dec, 70. Update on Estate Taxation of Non-Resident Aliens, by Guidelines Concerning Corporate Partners, by Barry Performance Audits, by Larry Stack, Aug, 70. Clifford E. Hutton, and Darlene A. Smith, Oct, 70. Horowitz, Feb, 66. Managing Change, by Paul S. Strauss, Feb, 63. Conference on Accounting and the Environment, Sep, 10. Liability Insurance Vital to Cover Defense Costs Even if Managing Portners Tackle Rapid Change, by Jayne E. Corporate Estimated Taxes for 1992, Mar, 10. CPA Innocent of Malpractice, Jan, 10. Osborne, Jan, 71. Corporations with no Prior Year’s Tax Liability Estopped Loans to Shareholder Held Bona Fide, Feb, 9. New Estimated Gift Tax Payment Requirement, by James from Relying on Prior Year for Estimated tax Purposes, Loss Prevention for the Tax Practitioner, by Michael J. P. Constantino, Feb, 66. Oct, 13. Chovancak, Jun, 10. Practice Continuation Plans: A Neglected Necessity, by CPA Candidate Stats Show Higher Pass Rate with Ad- Luxury Tax and Mercedes-Benz, Apr, 7. Alan Reinstein, and Neal F. Zalenko, Mar, 69. vanced Degrees, Jan, 6. Mason Reopens Issue of National CPA Certificate, May, Strategic Management for Public Accounting, by Jack L. CPA's Cost of Staying Physically Fit noi Deductible, by 16. Armitage, May, 70. Peter Barton, and Clayton Sager, Mar, 14. Max Block Award Winrer and Runner-Ups, Jun, 6. Three Secrets of the One-Minute Manager, by Kenneth Creating an Expectation Gap, Jul, 9. Maximizing the Dependency Deduction, by Martin M. Blanchard, Apr, 76. Crisis in Professional Liability, The, Aug, 11. Spencer, Mar, 14. Customer Comes Second, The, Sep, 7. Meal Allowances Ruled Compensation, Feb, 10. Mileage Allowance Increase, Mar, 14. Advisory Services Decedent's Transfer of Home to Her Son Proves Invalid, RO! Revisited, by Roger K. Doost, Feb, 61. Jul, 10. Misplaced Jubilation, Jul, 16. More Tax Changes in the Most Recent Unemployment Delay on Sale of Residence Does Not Forclose Rollover, Nov, 10. Bill, Sep, 14. News & Views Developments in Technology, by Harold C. Gellis, Nov, Mortgage Points—IRS Spells Out the Rules, by Ed Morris, 500th Anniversary of Columbus Noted, Oct, 6. 16. May, 16. Accountant's Loans Held Business Bad Debts, Jun, 14. Distinguished Professorship in Accounting, Aug, 8. Most Important Accounting Issue: International Compa- Accounting Firm Acquires Company that is Suing it, Jan, Don’t Beat Up On CPAs, Mar, 8. rability, The, Oct, 6. National Executive Service Corps Wants You, Dec, 9. Door to Communications with Impact, The, by Paul Accounting Gimmick Misleads Investors, Dec, 10. Network, The, by Rona Cherno, Jul, 8. Agencies Advise Thrifts and Banks not to Adopt New Meijer, Nov, 9. Nevada Boasts of Ideal Tax Climate for Use of Holding Income Tox Standard, Jun, 10. Draft Guidance on Accounting for Loan Impairment, Company, Sep, 8. Sep, 8 Aiding and Abetting Penalty Applied for Each K-1 Form, New Book from Crumbley and Smith—This One on Dec, 12 Draw Your Own Graph, May, 10. Personal Financial Planning—, May, 15. Alerts for Insurance Industry Auditors, Mar, 9. Drucker on Productivity of Knowledge and Service New Classified Section for Quality Reviewers, May, 6. American Workers Give Social Security Thumbs Down, Workers, Mar, 8. New Jersey CPAs Urge Tax Simplification, Dec, 6. Dec, 8. 1992 Economic Census, Dec, 6. New Limits on Auto Deductions, by Ed Morris, Aug, 12. Americans Have a Soft Spot for Tax Preparers, New Elliott Receives AAA Wildman Medal, Oct, 8. New Medicare Physician Fee Schedule, Apr, 6. Survey Finds, May, 10. Estimated Tax Payment Rules, Feb, 10. New Payroll and School District Taxes, Mar, 9. America’s Secret Weapon in the 21st Century, Dec, 8. Even though It’s a Leap Year, 1991 Forms 1099A are Due New Russian-U.S. Tax Treaty, Oct, 14. APLS+ Now Obtained Through the Singer Insurance February 28, Feb, 11. New York State Announces Paperwork Reduction, Feb, Group, May, 16. Expatriates Must Make Timely Election, Feb, 10. 9. Appealing Penalties, Jan, 11. Expectation Gap Shows Up in Doonesbury, May, 10. News from the AICPA, Jan, 6. Are You the Most Overworked Executive in America?, Expenses Allocable to Tax-Exempt Income Disallowed, No FIFO Rule Available for Charitable Contributions of Jun, 6. Nov, 14. Capital Gain Property, Jun, 16. ARM Interest Refunds Must be Reported in Income, Dec, Expenses of Setting Up Endowment Fund Not Deductible, No Portion of Private Annuity Payment Deductible os 12. Jun, 14. Interest, Jun, 15. “Assembled Work Force” Held not Separate Amortiz- FASB Finalizes Statement on Income Taxes, Feb, 8. No Statute of Limitations for Aiding and Abetting Pen- able Asset, Jan, 11. FASB Issues ED on Postemployment Benefits, by Deloitte alty, Mar, 10. Attorney Allowed to Assign Income to Partners of His & Touche Review, Aug, 10. November is Computer Month, Noy, 8. New Firm, Apr, 10. FASB Issues SFAS 107, Feb, 8. Obtaining Credit for Qualified Rehabiltati Expendi- Attorney's Withdrawals from His Professional Corpora- FASB Issues Two EDS, May, 15. tures, Jan, 14 tion are Dividends, Not Loans, Jan, 14. FASB Puts Brakes on Marketable Securities Project, Mar, Offers in Compromise Emerging as Alternative to Bank- Australian Corporations Law, Oct, 12. 9. ruptcy, May, 18. Back by Popular Demand—But a Month Earlier, Dec, 6. FASB Reports Progress on Fair Value Accounting for Oil and Gas Reserves Are Not Worth Sales Price, Nov, Back Pay Awards Ruled Includible in Income, Aug, 13. Investments in Securities, Sep, 10. 10. Bankers Like Disclosure Checklists, Nov, 8. FE! Speaks Out against Excessive Auditor Liability, Sep, Outplacement Services Deemed Mostly Nontaxable, Banks Make Huge Off-Balance-Sheet Commitments, 10. Oct, 12. Apr, 8. Final COSO Report Issued, Dec, 10. Passive Investment Income of S Corporations, Mar, 11. Banks Not Required to Accrue Interest on Short-Term Forensic Accounting—The Hot Track of the ‘90s, Mar, 6. Pass-Through Entities and the Statute of Limitations, Sep, Loans, May, 19. Fortune Asks the Question: Can You Trust That Audit?, 16. Batzer Retires after 14 Years, Aug, 6. Jan, 6. Password is . . . Incentive, The, May, 6. Be Fair to the Commission Agent, by Philip Zimmerman, GASB Delays Decision on Statement 11, Dec, 10. Payment Received to Relinquish Interest in Gifted Prop- Dec, 14. GASB Issues Discussion Memorandum on Grants, Jun, 8. erty is Excludible, by Peter Barton, and James Fischer, Bill to Improve ERISA Enforcement, by Deloitte & Touche GIC Diversification Encouraged, May, 12. Jul, 11. Review, Aug, 12. Gifts of Life Insurance to Charity, Feb, 10. PCPS Survey of Small Business, Jul, 6. Book Review: Auditing Standards and Procedures Man- Gifts to Trusts Established to Fund College Educations Plan Now, Collect Sooner, by Don Istvan, Mar, 8. val 1992, by John F. Burke, Mar, 9. Held Nonexcludable, Jan, 14. POB Annual Report C ts on the Profession, Feb, 6. Book Review: Government Accounting and Auditing Goldstein on Goldstein, by Stanley Goldstein, Dec, 14. Political Posturing or Economic Reform?, Mar, 6. Disclosure Manual, by Gregory D’Alessandro, Jul, 9. Heads of Tax Departments are Well Paid, Jan, 6. Preparer of K-1S Held not to be Preparer of Partners’ Book Review: Preparing Your Family to Manage Wealth, High Net Worth: This One's For You, Sep, 6. Returns, Sep, 16. by Alexander A. H. Bohtling, Apr, 7. Hourly Fees for Litigation Services on the Rise, Apr, 7. Preparer of Partnership Returns Held a Preparer for Book Review: The McGraw-Hill Handbook of Global imporicnt Corrections, Feb, 11. Limited Partners, Jun, 14. Trade and Investment Financing, by Alexander A.H. Interest Income Accrual must Continue Where Loan Prin- Price Waterhouse Comes to Port Jefferson, New York, Bohtling, Oct, 8. cipal may not be Paid, Jan, 10. Jul, 8. Book Review: The McGraw-Hill Pocket Guide to Busi- International Group of Firms is Briefed on Professional Quality Review Statistics, Nov, 8. ness Finance, by Alexander A. H. Bohtling, Aug, 10. Liability Issues, Dec, 10. Questions and Answers on OMB Circular A-133, Aug, Book Review: Unaccountable Congress, by John F. Introduction to Bartering, Feb, 8. 10. Burke, Dec, 8. IRA Revocations Must Be Reported, Feb, 9. Reality of Obtaining New Clients, The, Jul, 15. Bowman's Annual Survey of Firm Profitability, Dec, 9 IRS Arguing FNMA Hedging Losses are Capital, Oct, 12. Recession Creates Planning Opportunity, Sep, 6. Cash Reporting Rules Should be Observed, Apr, 10. IRS Clarifies FICA Treatment of S Corporations’ Health Reimbursements for Saturday Stays Constitute Deduct- Casuality Loss Limited to Adjusted Basis Shown on Part- Insurance Premiums, Apr, 9. ible Business Expense, Sep, 16. nership Return, Sep, 14. IRS Finalizes Simplified Payroll Tax Deposit Rules, Dec, Requirements for British Chartered Accountants, by Change of Heart—iRS Allows Deduction for Certain Tax 12. George S. Jackson, May, 15. Preparation Expenses, Jun, 11. IRS Issues Procedure for Resolving Employee Benefit Plan Resident Alien Must Withhold on Alimony Paid to Cana- Changes at the CPA Journal, Sep, 6. Operational Defects, Dec, 11. dion Ex-Wives, May, 18. Changing Image of the CPA, The, Aug, 7. IRS Offers a Simplified Depreciation Election—But Be- Revised Report on Internal Control, Apr, 8. Changing the Image of the CPA, Dec, 6. ware, by Larry Goldman, Dec, 13. Roofer’s Goofs equals Casuality Loss, Feb, 8. Child Care on Saturdays During Tax Season, Jun, 8. IRS Rules on a Texas Limited Liability Company, The, Jul, Rules Governing Day Care Providers Eased, Apr, 14. Civil Rights Act of 1991 Provides Stricter Guidelines and 14. SASs 67 to 70 are Expected, Feb, 8. Increased Liability, The, Mar, 10. IRS Rules on Advertising Costs, Nov, 14. Scapegoat Litigation will Drain U.S. Economy an Aver- Common Causes of Claims, Apr, 8. Jointly Held Property Included Entirely in Husband's age of $17.8 Billion Annually, Oct, 10. Comprehensive Guide on Accounting for Income Taxes Estate, Nov, 14. SEC Holds Conference on Market Value Accounting, Available from Price Waterhouse, Aug, 10. Just Looking, Oct, 8. Jan, 8. Computers in Accounting: For the Brave, A New World, Kansas CPAS Can Practice in Limited Liability Company SEC Professicnal Accounting Fellow Program, Dec, 6. by Thomas W. Hogland, Nov, 9. Form, Apr, 8. SEC Professional Accounting Fellows Selected, May, 12. SEC Proposals to Ease Small Firms Registration and Courts and IRS Assist Planners Who have Million Dollar Corporate Minimum Tax and Charitable Contributions, Reporting Requirments, by Deloitte & Touche Review, GST Problems, The, by Anthony P. Marshall, Oct, 79. by Lawrence M. Lipoff, Jul, 62. May, 10. Deferred Annuities = Safety and Tax Advantages, by Food Processing Machinery Does Not Qualify for Sales SEC Proposes Disclosures on Executive Compensation, Jeffrey H. Eichner, Apr, 79. Tax Exemptions, by Rose Litvack, Dec, 66. Sep, 7. Estate Planning with Private Annuities, by Michael F. Inequity in the Treatment of the Estate Tax Deduction, by Second “Success in the ‘90s” Seminar Planned, Aug, 7. Smith, May, 75. Mark H. Levin, Jan, 68. Securities Industry Recommends Changes for the Sake of Gift or Residence Trust, A, by William H. Mears, Jr., Jun, Maryland Tax Changes, by Thomas O. Neuman, Dec, Safety and Soundness, Jul, 9. 78. 68 Self-Employment Tax Included in Calculating Income Tax Group Term Life Insurance: The Old Way or the New NJ's Resident Credit for tax paid to other jurisdictions, by Understatement, May, 18. Way?, by Joseph F. Aragona, and Joseph E. Godfrey, Mario Pottinger, Aug, 69. Separate Academic Studies and Professional Accounting Sep, 86. New York City UBT: Special Exemption for Corporate Examination Preparation, Jan, 10. Help with the Home Office Deduction and Auto Expense Partners, by Henry Goldwasser, May, 68. Shareholder’s Extension of Statute of Limitations Extends Bonus, by Marie Arrigo, May, 73. New York's Income Tax Treatment of Nonresident Tax- Period for S Coporation Items, Apr, 9. Medical Insurance: Waiver of Co-insurance May Con- payers, by Cheri Sayah, Jul, 62. Shareholder’s Withdrawals from Corporation Deemed stitute Fraud, by Marvin Wexler, and Edward Baer, New York Tax Tribunal Clarifies the Standards for Com- Dividends, Jul, 10. Dec, 78. bined Reporting, by Richard W. Genetelli, and David Short-Term Auto Leasing, by Susan Gaviak, Jul, 6. Planners Cope With SFAS 106, by David Langer, Dec, 75. B. Zigman, Oct, 72. Six Honest Serving Men, Sep, 8. Planning for the Physically and Developmentally Im- New York Treatment of Dividends from Subsidiaries, by Six Largest Accounting Firms are among 30 Largest paired, by Kenneth G. Secemski, Jan, 73. Joseph R. Bodan, Nov, 79. Private Companies, Feb, 6. Problems with Power in Irrevocable Life Insurance Trusts, S Corporation Shareholder Medical Insurance and the Small Businesses Speak Out, Oct, 6. by Melvin L. Maisel, Oct, 80. NYC Alternative Base, by Henry Grabkowitz, Sep, 76. 1993 Social Security and Medicare Taxable Wage Bases Providing for College Education in the 21st Century, by Sales of Hawaiian Real Property by Nonresident, by Announced, Dec, 12. Stanley Person, Apr, 79. Joseph A. Tighe, Ill, Oct, 72. Special Committee on Financial Reporting: Initial Report, Small Cap Stocks: A Long-Term View from the Trenches, Sales Tax on Delivery Charges, by Michell Eicban, Dec, by William W. Holder, Jun, 8. by Michael M. Via, Jan, 72. 66. SSARS ED Issued March 18, May, 15. Withdrawals from IRA without 10% Penalty, by Alfred F. Specific Regulations Regarding Collection of Sales Tax State and Local Tax Burden Per Person, Nov, 14. Crommett, Nov, 90. in Interior Cleaning, by Neil Sonenberg, Dec, 66. State Sales Taxes Average 5% for the First Time, Apr, 6. Stiff Penalties for Failure to File Federal Form 5472, by Stole Art Objects Included in Gross Estate, Apr, 14. Quality Review Nicholas A. Morin, Grant Thornton, Jul, 62. Study of Make-Up of Boards of Directors, Sep, 7. Tax Planning in the Connecticut Tax Environment, by Analytical Procedures, by Anthony J. Mancuso, Apr, 90. Study Under Way of Accountants in the Movies, Apr, 7. Third Year of Quality Review Begins—Now it's the Sole Henry Grabkowitz, Jan, 68. Suffering from Cognitive Dissonance, Aug, 6. Taxation of Connecticut S Corporation Shareholders, by Practitioners’ Turn, The, by Anthony J. Mancuso, Jun, Supply of Accounting Graduates Up: But Fewer are Joseph A. Lux, Oct, 73. Hired, Nov, 9. Taxation of Incentive Stock Options for Nonresident Supreme Court Considering Some Secular Trust Partici- Individuals, by Joseph R. Bodan, Feb, 60. pants Taxable Under IRS Ruling, Apr, 10. State & Local Taxation Taxation of Non-Residents, by Robert Halfon, Nov, 79. Supreme Court Rules on Deductibility of Takeover Ex- California Lower Court Upholds Worldwide Combined Taxation of Sale of Real Property by S Corporation, by penses, May, 18. Reporting, by John J. Fielding, Sep, 76. Bruce D. Kowal, Nov, 79. Supreme Court Upholds National Bellas Hess in Quill, Connecticut—Discretionary Authority Adjustments, by Throwout is Alive and Well in Connecticut, by Daniel Aug, 12. Jerrold S. Gattegno, Apr, 74. O'Connell, May, 68. Survey Highlights Health Care Dilemma, Aug, 6. Connecticut Sales and Use Tax Preparation Services, by Update on State Tax Issues Before the U.S. Supreme Tax Hints, Mar, 14. Barry Horowitz, Aug, 69. Court, by Jeffrey S. Peters, Apr, 73. Tax Preparer Batting Average Goes “O For 48”—But what about the Curve—Balls?, Apr, 6. Taxability of Sex Discrimination Settlement, Apr, 14. Telecommuting: How to Meet the Challenges of a Changing Workforce, by Mark Luczak, May, 6 Think of the Children, by Stuart Kessler, Dec, 13. This HMO Will Go Broke, by Benjamin Podgor, Dec, 9. Trading in Treasury Bill Futures Yields Capital Losses, Sep, 14. HERE ARE THE U.S. Chamber of Commerce Advocates Tax Relief, Feb, 6. TOP TEN REASONS TO READ US. Liability Crisis, Oct, 12. U.S. Manufacturers and Retailers: Slow to “Quick Re- THE CPA JOURNAL sponse”, Jun, 6. U.S. Supreme Court Suprises Some, Jul, 8. U.S. Trails Japan in People Management, Jul, 6 1. It is the primary independent 6. A comprehensive annual index Unlicensed Individuals, Apr, 7. source of information and guidance ensures accessibility to all editorial Use of Computers in a Large Firm, Nov, 8. for CPAs nationwide; there is no from the previous year. Users and Preparers Agree on Historical Cost, Oct, 8. politica! or professional bias in its Watch Out: Illegal Software, Feb, 6. contents. Survey statistics show the journal is retained as a valuable resource by Wat1s2.o n on International Opportunities for CPAs, May, >. It's the one source busy profession- three out of four subscribers. Welcome Tennessee CPAs, Jun, 6. salcso pcaen” touf rtnh et o nfeowrs a qinu itchke,i r “tportoafle s- 8. The journal is read by some of the What is the CPA Club?, May, 6. sion. most highly influential people in When ore Expenses in Connection With Bankruptcy De- the profession—roughly 35% of ductible?, Apr, 10. The editorial content is highly prac- the subscribers are partners in pub- When Do Generation-Skipping Transfers Occur?, Jul, tical and literally shows CPAs “how lic practice and 30% are high rank- 14. to” use the information in their day- ing financial officers in business to-day practice. and industry. The Practitioner & the Computer Five feature articles provide unique, The journal's editorial staff con- Fonts-On-The-Fly, by Eric E. Cohen, Apr, 85. objective analysis and expert advice ducts regular readership surveys to Microcomputer Transmitted Disease, by E. Lewis Bryan, on the latest issues, trends and learn subscriber needs and see that Jan, 75. developments. those needs are addressed. Network Administrators: What They Do, Why You Need Them, by Mark Luczak, Mar, 73. 5. Regular departments provide At $42 per year, it is one of the Selecting the Best Spreadsheet, by P. Paul Lin, Apr, 82. coverage of all the profession's most economical publications avail- key areas. able to the CPA profession. Spreadsheet Keyboard Macros, by E. Lewis Bryan, Feb, 69. THE JOURNAL IF THIS IS NOT YOUR ISSUE WHY NOT SUBSCRIBE TODAY? CALL OUR CIRCULATION DEPARTMENT (212) 973-8336