The CPA Journal 1994: Vol 64 Index

9 Pages·1994·3 MB·English

THE CPA JOURNAL-—-INDEX TO VOLUME 64
January 1994—December 1994
AC: Accounting CPAM: The CPA Manager LTE: Letters to the Editor
AL: Accountants’ Liability EBP: Employee Benefit Plans NV: News & Views
AU: Auditing ET: Estates & Trusts PFP: Personal Financial Planning
CPAC: The CPA & the Computer FT: Federal Taxation SEC: SEC Advisor
CPACONS: The CPA Consultant IT: International Taxation SLT: State & Local Taxation
CPAI: The CPA in Industry
AUTHOR INDEX
A
Barton, Pater,F ar teensy sie IRS Will Not F
me ey F.,o nt arom . tra uling yn Deductit mnsportatior hewn, Ken W. . SteveM cDuffie,a nd Karyn L
>a e Matner, mpena ng —nhanges x
48 outa, Robert AJ, William 4. Read, os K.
ademW,o opder owe ’ d L., SeSmea,t Cei L.a !MR eaaslooninnge ,ir and aoRagn+h uSnF AaSN ned1i1al4, n ,, A4cE8cm opulnot yme f Bullen,M olaey . andL eura& Porr tpBee erttfeir eld, Devva
Addoms, HH .o n,‘ endB rianB avts, P vately + Burckel, Daryl,a nt onReetuern: s.A dSopnreeaed,sh e| et
Beiles,A rnold R., Settlement Agree PFp
Alderman,C c.W ayne - Richard H. Tabor, Burilovich,i nde, ondh n § B. rma ra Revised
Appel, Korit M. | Burke, John hed Book Rev ew: Setting Sk
Archibald, Gerald1 ,an d Michool E& . Jones Buszho,‘ shorlene,‘ ondU ndeK uechler, !
Assael, Isaac, ’ 3
Augenbraun, Barry S., Reck'
Canals, Raymond,
puguanen, Barry S., A ET
Bird, BruceM .,o d Gene Culateater, |Pr og Carmichael,D ouglas &R., l leet
Carmichael, Douglas Roan d semes L> 7
Bird, Bruce M.a,n d Mark A. SegalPr e v
Bader, William A., P Ar
or, 4
Bird, Cynthia4 ,a nd OtteH .c or he Carter, LeonardH e
Bailey,t arryP . | Raymond R. Poteau, /
Bjorklund, PaulR ,‘ ondS toneyY .C hang, a Cerullo, Michael = R. Steve McDuffie, nt ‘.
Murphy Smith,?
Bailey, LarryP .,‘ ond d Marilyn A Pendergast, Blackman, Andrew CwA listener Responds | Gung, Otto H, ondC ynthia J.B ird,
Bailey,T rina A.,f ond Jack ” Ruhl, AcatAzi vityBased Blumenthal, James t, In) c PEP Chang,S tanley Y.o,n dP aul R.B jorklund, }
Ballou, Brian, and Harold M.S ollenberger A n,J oseph R. 5 8 ness A Coffey, William 42A Precox Kec hin EL SAR
Barnett, Bernard, the *wit i Renee Coker, D0i annaR oss,‘ andD -. L arryw v
Bohtling, y A.H., Book Review '
Barton, Peter,e nd David Remmele, |
Colburn, StevenG s rporations and Sec. 1244
Bohting, Alexander ALH., Book Review End
Colburn, yn Poe my Govind lyer, and Ted D.
Barton, Peter, Reliedf nployes
Englebrecht, Tyoe F Reorganizations and the
Bohing pn AH., B| ook f
Barton, Peter,m t poeS ager, Jo: Colella, Frank G.,e cond
Bohtiing, uaa AdHi. , B& ook |
Bohting,A lexanderA t ie
Barton, Peter,|
ua ‘tethe, 0
Barton, Peter,a nd ClaytonS ager Bohtling, Alexander AH. 2E se Coolidge, Le: andD anielleD rAngelo, For
Bohtling Alexander AM, 53 Costello, PaulE .,|+ K tote pital Gair
we A
BertonP ete,n dC en Sger
Gating, Rodger A.a nd DovidE i nnemean, lev Craig, J| ames L,t t a@n da R. Gunies,
AC
Barton, Peter. Rape tiiens . B.t eenye: h 72. CPAM Craig," dames L eybe rr er y 4
Barton, Peter andC laytonS ager, Co Corl R.,a ndP eggy 0» . Dwyer, Craig, James L,M e serving the Prof
Berton, Petera nd ClaytonS age, Bregman, Wile,4 , ; Craig, James L, Jeo, 1 he B
Barton,P etera nd Clayton Sager, Briloff, Abraham . Sur rok Craig, James, L, Jr., Robert Elliot: leading the Prof
Brooks, ‘Richard C., and Harlan L.E theridge, t Crawford, Dean and Diana Franz,
DECEMBER 1994 / THE CPA JOURNAL
THE CPA JOURNAL-—-INDEX TO VOLUME 64
January 1994—December 1994
AC: Accounting CPAM: The CPA Manager LTE: Letters to the Editor
AL: Accountants’ Liability EBP: Employee Benefit Plans NV: News & Views
AU: Auditing ET: Estates & Trusts PFP: Personal Financial Planning
CPAC: The CPA & the Computer FT: Federal Taxation SEC: SEC Advisor
CPACONS: The CPA Consultant IT: International Taxation SLT: State & Local Taxation
CPAI: The CPA in Industry
AUTHOR INDEX
A
Barton, Pater,F ar teensy sie IRS Will Not F
me ey F.,o nt arom . tra uling yn Deductit mnsportatior hewn, Ken W. . SteveM cDuffie,a nd Karyn L
>a e Matner, mpena ng —nhanges x
48 outa, Robert AJ, William 4. Read, os K.
ademW,o opder owe ’ d L., SeSmea,t Cei L.a !MR eaaslooninnge ,ir and aoRagn+h uSnF AaSN ned1i1al4, n ,, A4cE8cm opulnot yme f Bullen,M olaey . andL eura& Porr tpBee erttfeir eld, Devva
Addoms, HH .o n,‘ endB rianB avts, P vately + Burckel, Daryl,a nt onReetuern: s.A dSopnreeaed,sh e| et
Beiles,A rnold R., Settlement Agree PFp
Alderman,C c.W ayne - Richard H. Tabor, Burilovich,i nde, ondh n § B. rma ra Revised
Appel, Korit M. | Burke, John hed Book Rev ew: Setting Sk
Archibald, Gerald1 ,an d Michool E& . Jones Buszho,‘ shorlene,‘ ondU ndeK uechler, !
Assael, Isaac, ’ 3
Augenbraun, Barry S., Reck'
Canals, Raymond,
puguanen, Barry S., A ET
Bird, BruceM .,o d Gene Culateater, |Pr og Carmichael,D ouglas &R., l leet
Carmichael, Douglas Roan d semes L> 7
Bird, Bruce M.a,n d Mark A. SegalPr e v
Bader, William A., P Ar
or, 4
Bird, Cynthia4 ,a nd OtteH .c or he Carter, LeonardH e
Bailey,t arryP . | Raymond R. Poteau, /
Bjorklund, PaulR ,‘ ondS toneyY .C hang, a Cerullo, Michael = R. Steve McDuffie, nt ‘.
Murphy Smith,?
Bailey, LarryP .,‘ ond d Marilyn A Pendergast, Blackman, Andrew CwA listener Responds | Gung, Otto H, ondC ynthia J.B ird,
Bailey,T rina A.,f ond Jack ” Ruhl, AcatAzi vityBased Blumenthal, James t, In) c PEP Chang,S tanley Y.o,n dP aul R.B jorklund, }
Ballou, Brian, and Harold M.S ollenberger A n,J oseph R. 5 8 ness A Coffey, William 42A Precox Kec hin EL SAR
Barnett, Bernard, the *wit i Renee Coker, D0i annaR oss,‘ andD -. L arryw v
Bohtling, y A.H., Book Review '
Barton, Peter,e nd David Remmele, |
Colburn, StevenG s rporations and Sec. 1244
Bohting, Alexander ALH., Book Review End
Colburn, yn Poe my Govind lyer, and Ted D.
Barton, Peter, Reliedf nployes
Englebrecht, Tyoe F Reorganizations and the
Bohing pn AH., B| ook f
Barton, Peter,m t poeS ager, Jo: Colella, Frank G.,e cond
Bohtiing, uaa AdHi. , B& ook |
Bohting,A lexanderA t ie
Barton, Peter,|
ua ‘tethe, 0
Barton, Peter,a nd ClaytonS ager Bohtling, Alexander AH. 2E se Coolidge, Le: andD anielleD rAngelo, For
Bohtling Alexander AM, 53 Costello, PaulE .,|+ K tote pital Gair
we A
BertonP ete,n dC en Sger
Gating, Rodger A.a nd DovidE i nnemean, lev Craig, J| ames L,t t a@n da R. Gunies,
AC
Barton, Peter. Rape tiiens . B.t eenye: h 72. CPAM Craig," dames L eybe rr er y 4
Barton, Peter andC laytonS ager, Co Corl R.,a ndP eggy 0» . Dwyer, Craig, James L,M e serving the Prof
Berton, Petera nd ClaytonS age, Bregman, Wile,4 , ; Craig, James L, Jeo, 1 he B
Barton,P etera nd Clayton Sager, Briloff, Abraham . Sur rok Craig, James, L, Jr., Robert Elliot: leading the Prof
Brooks, ‘Richard C., and Harlan L.E theridge, t Crawford, Dean and Diana Franz,
DECEMBER 1994 / THE CPA JOURNAL
Based Compensation: Estimating Option Values, De Feller, Benjamin E., Beyond AgeWeighted Profit sharing 1993, May, 64 CPAI
60 AC Plans, Apr, 62, EBP Hirshfield, Arthur S., \ Surcharge on the S Corpora
Crumbley, o. any ont Dianne Ross Coker, Fellows, James A., Consumpiion Taxes: A View of Future tion Franchise Tax, Apr
Beware of Prohibitec ESOPs: A Tax Reform in America, Apr, 28 Holt, Michael A., ch but Cash Poor, Feb,
a Case lin hPoin t, cAp ee. and Theedere J. Feuer, DefMeorrsehde ,C omapnedn s hion, gSep t, J.4 6D unn, nqualified Holtzm70a,n ,P FP Earl, There !s No S sch Thing as a Perfect
-senene é f Filip, ChristinSe. , When C ents Leave, Mar, 72, CPAM Merger orA cquisition, D 78, CPAM
Parc Fineman, Marshall, ond Lester Rosenbaum NYS Horowitz, Barry, NYC General Corporation Tax Based
Enforcitn g En nployers’ Withholding Requirements Aug on Capita ly 4 -
Finger,57 .A nSUdT rew o., and Joel Tanenbaum, Repo Hi Audiittz , GuBiaderlrinye,s, | eAwpr 6 tk SISTt ate Adds Non resident
D’AlesFesb,a n4d ro, Gregory, Fletchenrg , on aAdovertidsing TiComstos,t hyM aFy,o rs3y6t h, ws ys Howelln ,n g CuArut 1ig s KCO. , Choosing a living Trust or Estate Plan
orange Danielle, and ledie fengr ig A pe ra porate Borrow w impli Hudack, wane yee R., The CPA Reference Guide to
Foltin,ti onCs roafi Ign,Su bastnadnc e LD.e faearsaync e Smith, el InternationalA unting "Nox AC, 62
Dalton, Tom,‘ and Denn Vickery, Expert Systems, Novem 46 I
IRS Ac h to Nont Forgione, Dana, R. Steve McDuffie, met. Re
oom,68 ,r eFT ed ont H. Lon Addams, Privately Held phy Smith Defending Agains' | ses lyer, pe Me Steven C. Colburn, and Ted D.
“ompar R tt 3R2e asons tor Selecting and Switct aeA ug, n74, eCPsAC — Watcher, and Richard f the Jobco Mfai nTuytpaec tFu rRienorgc vCao mizpaatinoyns aDnecdi sitohne, ImpFaecbt
Davis, ic themes fer Prices in the Rea World—1 or ish Flow Implica 28
yrSubsiex Ce atee asence, Oct, 62, AC
Frankel,A lan Te, and wt Weichhola, e 1993 J
DePree,c hovncey m.,m e ondR ebeccaK .d ude,
Ar Act Mandate:
Devin, Jock, andJ in m G87 edy, mienBa se‘ 2D0) i.a namp,o ensaatniodr Dean S}e tone Tat ‘ Jaamcaobns ,A pspVleeesr yn aond OnSr tan—egepsh, ”e n wTthN. o,v ,V ReerspPuFosPr, t iI9nng0c o me:on tChoe mpCaornitnr
Dilley,‘ Stevenx andJ ames ¢Y oung,A Sooemm60e. m,A CD avid, New Rules R neieu Jeffrey K, GovernmPernotvisd,e s NToavx wparyer s6 6le ss Formal
Ac
ee? Scott,B enet aryi M Rope t so fom, Ljeoro n1aér dL TDE ., N ae Asppe,aJle sf fPrroex y,K e,m 6p5,o weSrUTm ent Zones, Enterprise
Ditman,S cott,a ndD anielA .S hapiro cedure for 82 nd Rural Development Investment
A G Area: \ 66 si
James, ieniiem, Malone, Fannie L., and
Droms,W illiam G., om, — and Seven HK. nee, |p osed yee arS utare L., Ethical Reasoning in Conf
D’ Urso, Joseph A., An Except 66 a ERP rement O32 Mar Jedrlindiecnt,i alpity i S Foreignj ul, St5u6,d entAsU Receiving Sch
Genetelli, Richard W., Gute B. em ae Apr, 80, IT
Bunn, Wiliam 4, and my Fever, | Kev in C. ene Signif acne Unda M., and David E. megeg yy Res
dent? New Regulations, Jan, 18
Jones,“ Michael E.,a nd Gerald J. Archibald, Repo
Dwwyer,P egsy D.ea n d CarlR r. eek Gibson,C harles,
Investment Advisor Performance, Apr. 48
Jones, Roberm e - Daryl Burcioal, regular Cash
Dzeng,P m ‘iS imon &,A tte on, Gerald AA Sr saasneet < ,olutior
Jude, Rebecca Ke, ont ay M. DePree,
What ysonab and Expenses for Lega
E Send ess Ne v, | PAI,8
Edelstein, mere wdo nd besa nvte, F
Editors, The, The Editors l ; Goldstein, eae "The,
gin Reve Federal vs. Slates Reasonable
y of WA ar, AA ug 2. 3
Eichen, , Mitchell, Goldstein, hee sayy Pr Katz, Harvey M.,| Jed Severance Plans—
Goldstein, Michael,V ar 68 “EBP
EichenM itchel, rE omy J PAI Jnon Aug, 17,Ut TeE t nsibility Is C ear and
EEliksiing,, DLaavriryd,, A |d it GGoollddsstteFeaisihnino,n,e d cMaiPcmDh2e,a, e CCl N,o vW,h at1e ver Happened 1 eKeaneea llild yS,o KraatYh orrynk,, |Aa l sntil d RobLimeitrattio r K. n Ltaher sRoinsk, off aRisIiCnOg
Goldstein, Stanley, |
Eliner,S teven H., end Sheldon Geher, Prog national Accounting Standards
in TheP rocess, Sept,6 4,A C
Goldwosser, Sten,
Kieran,J ohns ., - Lisa yen af Lewin, Thos
Elmore,R R oberta ea nd Lorry Maples, Dar Awaras Agair unt Apr
Grabkowity, Henry, Vassact
any Marilyn, R 7 RRA T Kleiner, ot nes sanga nd Mary D. Maury,| !
abun TedD .,G ovindy er,a ndS tevenC . Grabkowitz, Henryl inneso Y yw Where Your GarbagIes ?
om, VDE ( PAA 8¢é
Etheridge, Harlan L,‘ nd idord roa,N Q Grayson, Locke,i Knight, ‘Lee G.,a nd ~~ A. we: Simplified
Emo! yee t st Plar Busines
Everett, John° .,‘ andE lbertG .M ille, om Martin E, ca int Knight,l ee. Orien am ond ee
Jpporunih Aband e \s tt Ordinary
Ewer, Sid R., rsR ichard Willies, andJ . on R.
Nance, | JAF Knight,l eeG and RayA . KnightD aler
m on FVW indows Based
F Hansen,K enneth AGHHow the Knight, Rey Me and i G. Knight, <
st Plan for a Sma
CPA lL
Fair, Andrew J., and Melvin L. Maisel, De‘ering 64, AU Knight, nl A., Lee G. Knight, and Brian Sellers,
Haris, Richard W., Adjustments f
1 Deceased Partner Abc ning a Partnership Interest: Is the Lo dinary
Faris, Jack, Hira, Labh S., 1 he Fon
DECEMBER 1994 / THE CPA JOURNAL
Knight, oe. athe} teen, 2 —“ ng cin Martucci, Seven a,“w rensn Koef nGnaient h frFom. ASmbalrl amBuesiwr r- N
30
fe Oct,4 8 Nance, Jon R., J. Na-swerdp recy soy od sidb or
moer o P ofes: Ewer,
Krevitsky, Philip, New Consolidated Return Electior
PC for
4 SUT
— Mary a andD eborah s.. Kleine,
Kuechler, Linda, and Sharlene Buszha, ?ar!in:
Emoloyment Onporiunities in the Field Nov, 86 CaM
Maydew, Coy L, or Poymer Ist
Kutcher, Howard, | McCombs, GaryB ,a nd LindaB urilovc,
hangingA cc ountin Oden, Debra, Eugene P. Porter, and R. Steve
McDuffie, Tax Expert Sysiems and Future Develop
McDuffie, 2 oe i ond t, Mer O'Neal Julia, The Pedicble Aspect
phy Sut
LaMendela, Salvatore J., Ta McDuffie, AR..C PSAtCe ve, L. Murphy Smith, = O'Sullfi van, Ti70)m otPFhPy P., Av
Langer, David mp Michael J. » Fi ¢ Disaster, Jur
McDuffie, R.S teve, KarynL .M olnar,o nd Ken W.
Langer, David, Br1o1Rw enp o 7 oes tea gingna
Langer,D avid, McDuffie, R.S teve,D ebra Odene, ma. sae Pacter, Paul, F
, 1a per U
Langowski Stephen F., 73 CPA Pallas, DonM .,W e s
McKibbon, Brendon, and Jennifer a, |
sangeet Step F.,J ph G. Metz, and 1 Re NOV
Penelope 5: Werdlow, ASB Issues Proposed
Panock,B ruce Lc,l es
LaPagi,J ames A!
Metz, — G., Stephen F. Ae at ond Pendergast, Marilyn A, and raed P. Lag 4
tere,R aberK nd SereYo Kary ng Pensiepe $. Wow, © ASB |s p J Rea to F
48
Meyers, Andrew Re,£ 0 Peindeaen, Som, ae vty M. bird,P | roposed
Regulations on Excluding Accelerated Death BBe nefits
Lassman,F redric M., " Mayers, Andrew R., As ond the Marital [
Lee, John %' e Target Costing lo Impron nee! P., oa mm and R. Steve
Milder, Mork E., ond PhilipW olitzer, re Develop
Lewin,t sa Lovinger, eee Sm | Reus, Opporunies Poteau, RaymondR ,a nd es ®. rane.
Miles, Jennifer, andB rendon McKibbon, T
Lichtig,R ichard, Vebdoate y Combined Re i NOV Porterl ovra bado nt Halsey G. Bullen, Derivo-
Lichtig, Richard, 50 Miller, ElbertS a ye ayn Payroll Taxe
Miller,‘ NedA ., the Key People Were Preis, iin J., | Ne
Lilien, Steve‘ andM artin Mellman, i Jpdate, Fe 64, St
Miller, Sandra A. oling How C Preston, Robert, |
Linsner, Kenneth rege Miller‘ SeymourW e,M edcion—A Alemate [
Littman,M ickeyd n,4 Quigg, H. Daniel, Vv
Litvack, Rose, Mitchell, Tien,f xctSy Jun 7 | = 8
Mize, B. Ray, Jr., Vend F
wreck Rae le oY k Amends Definit Moffeit, = > andL ucileM ontondon,
Molnar, Karyne d. sayy aang and Ken W. Raghunandan, K., William J. Send, and Robert
A.J. Bartsch, Accounting for Impaired loans Under
Lin, Mark ' SFAS 114, Jul, 48
Monte, ak Tet ~ , Richard, )
, William J, K.R aghanendon,e r ober
Lurie, Gregory H., K Menten, ‘Ande §., How to Branch into Entreprene pte \wairea Li Or Ur
1,6 8, CPAI
- Michael, endr y en Tax Montondon, Lucilea, nes om, +
Reed,“A llen P., and Alberto A. en, Limiting
Mooney, 4.L owell, Sofware Revenue R
liabilitfyo r ProspectivFei r
M y 56 Al
Morris, Ed,A pplying the New Me Remmele,D avid,o nd Peter Barton, |
Macia, Alberto A., and Allen P. Reed, Limiting or, 12, NV Ded: yee’s Home
Morris,E d,a ndM astin Edelstein, Ik S Issues ¢
2) on) Richardson,— _ Richardson Predict
Maisel, MelvinL y andh4 e snna-sed J.b t Oef erring *«S into the Fut
18
sieden pate 4 L,W oodrowd herssipay ond Ger Roberts,D avieasdtas4 ,Ree cxo“r I y sidering
bara L Adams, [1 Re Morris, Ed, To : Reman,f J oseph, Neww Jeremy SelFEmr
Maples, Larrya nd Robert C. Elmore, Mullins, MortisT ., lexibility in C
poration seins Marshall, ©B usiness DP rocess
Martin, D.E dward,
nd Lester, and Marshall Fineman, YS
DECEMBER 1994 / THE CPA JOURNAL
McDuffie, Defending A jainst ( Wardiow, Penelope S., G. Metz, and
Rotenberg,M arvin0 m Aug, 74, CPAC Stephen F. i, GASB Issues Proposed
Smith, L. Murphy, and Lawrence C. Smith, Jr., A Pension Standards, May, 48, AC
Dogger n America’s Heart: Public Policy Versus the ——— Paul D., Contro ng Appointments, Novemeber,
Rottenstreic, Zvi,’P -t Family, Aug, 14, NV 0
Smith, L. Murphy, R. Steve McDuffie, and Warner, Paul D., PFP Moxima Il, Pro Formas for Profes
Rowe,W alker Eliot, Michael J. Plannifnorg Disaster, Jun, 34 sionals, Nov, 94, CPAC
—— L. Murphy, and Craig Foltin, Accounting Warner, Paul D., New Product fo: What" Tax Plan-
Rowe, WalkerE liot, ert S ysIems November, 46 ning, Nov, 98, CPAC
sh Harold M., and Brian Ballou, A Weichholz, Jacob, and Alan T. Frankel, The 1993
Ruhl, Jackb v andT rina A. = * FASB Statement No 107 Report ( ct dl Tax Act Mandates a Closer look at S Corporations
s Guidance for May, 22
Weiser, Larry, Changes to NYS Gains Tax, Jun, 66, SUT
Ss
Weld, Leonard G., Preferred Stock Redemptions Waiting
tor Updated Regulations, Feb, 56, FT
Secher, Stephen B., |
Wertheim, Richard, Centralized Purchas ng and 1e Use
Sager,C layton,‘ andP eteer we es IRS W Wicks,T axJ, acJukn,e, C6h6o,o siSLnTg the Best Software, Jul, 74, CPAC
Williams, J. Richard, Jon R. Nance and Sid R.
seanC layton,a ndr e“ ae Tax Ewer, NAFTA: Expectatic ons for the Professional
Accountant, jun, 44
Winters, Rich, Pile Management: What You Don't
Know Can Bury You, Sept, 86, CPAI
Sager,C layton,‘ andP eterB arton, T Witner, erry, and Michael Lynch, few (C onse-
Sager, Clayton, and PeterB artoni Svagna, ‘Marco, Esta 68 FT +t Developers’ Future Improvement Costs, Oct
Swad, RSuae nPdaryi), DRiascco unEts so nd - Wolf, ApSr,h i8m6o, n,PF P Buy ng United States Treasuries Directly,
Seger,C layton, e2n d watep ay age T Wolitzer, Philip, and Mark E. Mildner, Parneship
Agreer nents mn dG Tox Returns Opport. nities to Add
Value to Client Services, Apr, 76 ety}
SegerG ayton,o nd Peter Barton, | Wolitzer, Philip, ondR obert Wolitzer, [ax Siraiegies
Taber, Howard, The Single Class of Stock Rules: A Fair Atter RRA ‘93, Jun, 16
Appr ju 58 FT Wolitzer, Robert, nd Philip Wolitzer, Jax Strategies
Soger,l ayon,o ndP etera po rige P : Tabor, Richard H., and - oe — Atter RRA ‘93, Jun, 16
suidor for Subr tir Dy pective > Fir aaa Robert M., The To Treatmen of Deferred
} ation, Sept 70 al
Salam, Ahmad w.,a nd James J. re mM, Taicher, poem NYS Tronssffe r Tax Affects Real Estate Wolosky10,) _Agree r neMnt.: , DFeibv orc2e4d Parents Establish Trust for
Workouts, Jan, 60, ET cation and Medical Care, May, 56, ET
Tanenbaum, Joel, and Andrew D. Finger, Re; Wolosky, Joel M..and Raymond M. Temple, Eval:
eg Theodore ~ ont Ryyee Cunning:
ham, ' sae Sinks n Advertising Costs, May, 3¢ ating Lawyers’ Responses to Audit Inquiry Letters, Jun
Tawil, ete N., Blessed” by The CPA Journal, } 60, AU
ir 1 Planni 10 £0 PEP Wootton, Charles W., and Tom Schmidt, Potentia!
Soslow,J oseph ig? Where to Ded Temple,R eymond M.,an d ool acy egr e Tax Problems When Selling Mutual Fund Shares, Jan
awyers’ Respc 56, FT ;
60. AU Wu, Kevin C., David B. Zigman, and Richard W.
Suundam, ‘Wiliam 9,M e Tiske,J oseph A, nnect li, Sigr ficant NYC Cases Impact General
Schmid, Tom, ,, aa nd Charles W. Wootten, P= xx, Apr, 69, SLT Corporation Tax, MaA y, 62, SLT
Toder, Charles, Pronotic
tors, Jul, 68 CPAi Y
Todor, Charles, Finan
Schmutte,J ames, and ag: Wallis, olving the Dex Feb, 65. CPAI Young, James C., and Steven C. Dilley, A Pragmatic
Schnebelt, DerrickC y hasers [ Tony, Bor-Yi, C ent-oSeerrvvee:r ‘ Approach to Amortization of Intangibles, Dec 40
hallenges, Nov, 30
vodiene, James J., and Ahmad Ww. Salam,
Congress Regulators, RAP, and the Sav ind Loan
Swat, AndroE .,
ebacle, Jan, 42
ey Richard, Sen tg and yaa Zaletel, Richard A., Asse ssments AA gair st Officers Under
Scott,, David Ae, and Wanda A. Wallace, 2/ Se Fletcher, C NYS Withholding and Sales Taxes, Nov
2
Scott, David4 ,a ndW anda A. Wallace, 4 i haritable Contribution and Deple-
siculated for AMT Purposes
Zigman, David B., Kevin C. Wu, and Richard W.
Segal, Mark A., ons Greve. mM.B ird, i, Significant NYC Cases Impact General
Rex du p Corporation Tax, May, 62, SLT
Segal, MarkA , |Em ployee fdc ational A Zimmerman, Richard S., Book Review: Facing Up
Feb, 9, NV
Sellers,B rian,l ee 6.K night,‘ ands je rte Zinneman, David E., and Linda M. Johnson, Res
VanZante, Neal R., The New CPA Examir dent or Nonresident? New Regulations, Jan, 18
Seville,C ental Se,W i eS Suid o and Rodger A. Bolling, |N ew
Vickery, Donn, and Tom Dalton, | 1iNs and Lo 5
Shanefo,r-P rCofoitr’s in|n e, |en y lative Fromnction Approach to Nontiler Ind Nonpa arrscnhiicn MVgi or, 7%2 2
68, FT
~e re and Scott Ditman, Pocss>
Ww
aa Wanda A., and David A. ‘Seom, A x
0k at an Old Tool: Analytical Pr »5, Ma "30
Smith, onne e. r andL M urphy Seth, /4 Wallace, Wanda A.,e nd Duvid A. Seat, Ara lytica
Procedures, Dec, 64, AU
Fo yy, oie14 ,N ase Wallis, Uoyd, and James Schmutte, Solving the Dox
Smith, L Murphy, Dana Forgione, and R. Steve mentation Dilemma, 1 DVec, ex 28
DECEMBER 1994 / THE CPA JOURNAL
Mandates a tors, Dec 20 Recommendations for the Upward V Mob
> Franke Family Issues to Shape the Profession’s Future, by Leslie Do CPAs Think?, by Carl R. Bor
Coolidge and Danielle D'Angelo, May, 16 Dwyer, May, 42
A FASB Statement No. 107 Report Card, by Harold Solle sconsidering CPA Expe’
berger and Brian Ballou, Oct, 26 Roberts, Dec, 43
FiftyPercent Exclusion of Gain from Small Business Stock— C n Advertising
Incentive or Mine Field?, by Kenneth F. Abramov Andrew D. Finger, A
and Steven R. Martucci, Oct, 4 ting oO ment Advisor Perforrr
s and Gerald J.A rchibald, Apr, 4
Global Asset Allocation for Individual Investors, b am G ident or Nonresident? New Reguk
Droms, Sept, 26 n and Da
A Guide to Compute =r Imolementatio
Feb, 46
Impending 3 Changes in Government Financial Reportin
R. Steve McDultie, and Karyn L
Peter H Kr
of Accountants Under the Federal Securities Law
Barry S. Augenbraun, Dec, 34
T Margaret Conway, Sept, 38
afiC ilsmit iV Y G& rJTeEaCo 4r0' TY 1Uv) ‘ AAel essaonndar
NAFTA: Expectations for the Professional Accountant, {
R. Ewer, J. Richard Williams, and Jon R. Nance
44
al Networks
Etheridge and Richard C
CPA Examination, by Neal R. V
gulations on B
uted to a Partnership
Rodger A. Bolling, Mar, 22
Jonaualified Deferred Compensation
and Moshe Fever. Sept. 46
Jurassic Park, by Abrahan
the Statute Limitations
larry Maples Jul, 26
axes and Flexible Spending
andA EFlib ert G. NA Miller, r MaMyoe
\ichae
Smith
DEPARTMENT INDEX
ACCOUNTING e Lilien and Martin Mellman, Jun, 54
4 » 7 Borrow * c C ’ . . > As —— n the NonforProfit
c ee
e, FeO, OZ
ACCOUNTANTS’ LIABILITY
Alternative Fee Agreements
‘eed ar
lernate Disp
THE CPA & THE COMP UTER
DECEMBER 1994 / THE CPA JOURNAL
Defending Against Computer Viruses, by L. Murphy Smith Retired Employees Can Sue Former Employers for Not Inform- INTERNATIONAL TAXATION
Dora Forgco ne, and R Steve N AcDutfie. Aug. 74 ing Them About Improved Retirement Programs, by Flexibility in Classifying a Foreign Partnership or Corporation,
by Tim Mitche Jun,7 Peter Barton, Sept, 90 by Morris T.M ullins, Apr, 80
Looking % to Windows fromt t Severance Related Issues, by William A. Bader, Feb, 61 Foreign Students Receiving Scholarships, by Judith Jedrlinic
Apr, 80
ESTATES & TRUSTS Heightered Caution Required to Protect Interest Deductions of
Beneficiary Must Report Gain or Loss Foreign-Owned U.S. Businesses, by Mark L. Lubin,
New Product fo tion Stock, by Scott Ditman, Apr, 60 Sept, 88
PEP MaxiWmaar nerI l DivorceMde diPcaarle ntCsa reE,s tabblyi sGh abTeru st for Childsky’, s EMay, ducati5o6n and Tax CouRrutle , Prboyv idSeasl vaGtuoirdea Jn.cL ea Menind oAlpap,l yinApgr , th8e 1 Export Source
PRO*FAS Fixe Estate Tax Deferral and S Corporatior y Andrew R Transfer Prices in the Real World—10 Steps Companies
Meyers, Jan, 61 Should Take Before It's Too Late, by H. Thomas Davis,
Estates and the $25,000 Offset for Activ Rea Estate 82
by Marco Svagna, Feb, 58
>, Debra Oder Gifts of Passive Activities May Yield a Surprising Result LETTERS TO THE EDITOR
es New Line of Cak Marco Svagna, Mar = An Exception to the Rule, Joseph A. D'Urso, Oct, 16
IRAs and the Marital Deduct Blessed” By The CPA Journal, by Abrabam N. Tawil, jul, 17
6]) Auditor's Responsibility is Clear and Unambiguous, by
New York State Capital Gains Advantage Thomas P Kell ey, Aug, 17
May 56 Certified Tax Return Impressive, by Stanley Goldstein, Jan, 16
NYS Transfer Tax Affects Real Estate Work Footnotes |M ay Do the Trick, by Gregory Monte, Jul, 17
Taicher, Jan, 60 It's the Type of Bequest S by Bernard Barnett, Dec, 16
Planning for Distributions of Passive Activ Kessler's Scheme Out of Focus, by Gregory H. Lurie, Jan, 16
Marco Svagna, Mar, 65 Mason Out of Touch, by Richard Rampell, Dec, 18
Power to Replace Trustee Does Not | More Than Just Insurance, by William B. Saunders, Sept, 16
by Zv Rottenstreich Dec, 72 More Fees But less Taxes, by Edwin K. Sperling, Jan, 16
acedure for Interest Deductions on 6161 Estate New Rules Reveal Fundamental Weakness, by David D. Free-
Tax Deferrals Clarified, by Danie ind Sco man, lor
Dec, 72 NonCPA O a Drug Store, by Loeke Grayson
Second C t Affirms Tax Court Dec Saleleaseback Jon, 16
> 3!R esidence, by Frank ¢ lla, Sept, 76 Now |s the Time for SEPs, Robert Preston, Oct, 16
ment ene ts: Debts vs. Bequests. by Arnold R Rampell Is a Man of the 30s, byE liM ason, Dec, 18
Separate Returns Not Necessary for Grantor Trusts, |.S
ys datory Powers Defeats ( TIP Mar to De UC Bercher, Oct, 16
by Millicent E. Lubin, Apr, 60 The Key People Were Fi gotten, by Ned A. Miller, Sept, 16
5) November Estates & Tr JStS Art
t the Credit Shelter Trust to Reduce E NEWS & VIEWS
mond Cana S ju 62 1994 Salary Guide Predicts Starting Salaries to Giow by
> Deduct Administration Expense 1.9% in 1994, Feb, 9
Deduction is Claimed—Form 70€ A Dagger n America’s Heart Public Pol Cy Versus the Family
joseph S. Saslaw, Feb, 58 by L.M urphy Smith and C. Lawrence Smith, Aug, 14
A Prejenkins Proposal for Improved Reporting, Oct, 8
FEDERAL TAXATION A Teal Stewart Mystery, Jun, 8
Charities Face MM ore Paperwork Ur A Word of Caut ?
Edwin B. Morris, Apr 56 ACAUS Entertains ound the World, Nov, 9
version Transactions, by Larry Accounting: A ‘ by Isaac Assael, Aug
CPA Jou rnal Seeks Planning am 10
HyMeae rkEd uA.c atS egoanla,l JAusn,s 6t4an ce Ac SEC JunA,p pr 1¢ ed SOP on Risks and Uncertainties
to Private Foundatic AcSEC aS Ic sks and Uncertainties, No to Stock Options
Martin E. Greif, Aug
Avoid Penalties for Transfer F
ald Gillen, Jul, 73 in nament, Gac COSO Position on Internal
IRS Allows S Corp. Tax Break for Equi
wes CPA MANAGER ny, by Ed Morris, Sept, 72 AICPA Board of Directors Approves Co! mbination of Peer
na Roinm The New IRS Approach to Nonfilers and N Review and Quality Review, Apr, 8
and Donn VickeryD, e 68 AICPA Seni t Dire Unanimously Endorses Dodd Legis-
New Ru Payments to Retired Par ation, Jun, 8
g, by Gary L. Maydew, Nov AICPA Council Passes reditatio n Rather than Specializ
OBRA's Impact on Securities Partnership: r
Aug, 54, FT c nization as a Trade
Potentia’ Tax Pre Sblems VVhen Se’ OF for | v Reform, Apr
Charles W Wootton and AICPA ¢Q REC ees No Need for Change in Hourly Rates for
1 Stock Redemptio
s, by leonard G. Weld of GAAP Standard Set
ving CostRecovery Deduction
BruceM . Bird Apr 56
posea Regul ations on Exc UaINg
fits, by ‘Bruce M. Bird and Gene P.
31 Estate After RRA ‘93, by Marilyn E
yurt Excluud es Back PayR
ser Barton and C Tax Act lobbying Tax
eian Persons
by Richard Licht s Estate Taxable Asset, jul, 16
+ Developer > in Bad Form, Dec, 14
1olding Taxes of Customer, Oct
with ElectroniFci l
Ju 58
Committee
=ns Abroad and Soc
arter, Jan, 56
ymmmittee Handbook. by Kenneth
DECEMBER 1994 / THE CPA JOURNAL
DECEMBER 1994 / THE CPA JOURNAL
Theodore J. Sarenski, Jun, 69 Sept, 82
The Predictable Aspect of MMu tual Funds New Jersey Enacts S Corporation Legislation, by Mitchell
O'Neal, Jul, 70 Eichen, Jan, 65
New Jersey SeltEmployed Individuals Working in Philadel
SEC ADVISOR phia Pay Higher Taxes, by J.J oseph Roman, Oct, 72
AP recocious — Named EDGAR” Reaches Adolescence New York Amends Definition of Subsidiary in Determining
1@) J.C offey, Jan, 52 Subsidiary Capital, by Rose Litvack, Oct, 72
New York State Adds Non-resident Audit Guidelines Dy
STATE & LOCAL TAXATION Barry Horowitz, Apr, 66
smm ents Against Officers Under Withholding and New York State Amnesty Program, Nov, 78
Toxes, by Richard A. Zclete’ rN wv, 79 New York Sales and Use Tax: Recent Nexus Cases, by Rose
1 Tax Update, by David Eisig, Feb 63 Litvack, Sept, 80
zed Purchasing and the Use Tax, by Richard New Jersey Corporation Business Tax Update by Alan |
We rtheim Jun, 66 Preis, Feb, 64
5 to NYS Gains Tax by Larr y Weise: 66, SLT NYC General Corporation Tax Based on Capital by Barry
t AMT Requires Federal AMT hard |L ichtig Horowitz, Aug, 57
80 NYC Provides Taxpayers Less Formal Appeals Process, by Jef
cticut Enacts Alternative Minimur loseph A trey K. James, Jan, 65
NYC Tax on NYS Corporations Soliciting Orders in NYC, by
> D[ ebTiastkee , AAop vre r 6K9e ntucky C ymbined Return y lenniter Fredric M. lassman, May, 62
MAAi les and Brendon McKibbor a NYS Business Apportionment Calculations for Corporations
werment Zones Enterprise and Nonresident Individuals, by Joseph R. Bodan, Jan
Development Investment Areas 66
6¢ NYS Entorcing Employers’ Withholding Requirements, by
Steven StaKtaepsl anR,e asAounga,b k 5 9 Compensa yorWar Dy NYPoS §s Muarrcshhaarlgle Fionn etmhae n S aCnodr poLreastteiro nR osFerannbcahuims,e TAaxu,g , by5 7A rthur
f Real Property for NYC Capita mputation, by S. Hirshfield, Apr, 68
Stanley N Sihve rmar Aug Second Phase of New Jersey Personal Income Tax Cuts, by
ployment Tax Adj ssments Thorr as O. Neumar Dec 76
t nie ¢ Examinations Significant NYC Cases Impact General Corporation Tax, by
Richard W. Genetelli, David B. Zigman, and Kevin C
ry Grabkow Wu, May, 62
ta Revises Rule mputer Soft Tax Nexus for Qutofstate Cx sporations after Quill, by Karitt
ware, by Henry Grabk C M. Appel, Mar, 68
Negative Moditic ations Ffior P—ro fessional Service Corporatior TT axes> < Paid to Other States Added Back to Net Income, by
Sharen ders, by James Mitchell Eicher Jar 66
ynsno liAdraitzeodn a, Retbuyr n PhEillieg Yo> 4po rtun TemporaNrey w WoYorrkk, Asbsy iHgennmreyn tG oDlodewsa ssNeort CCSreaepnta,t t e 82R29e sidency in
a
PUONSITTAELD SSETRAVTIECSE . Statement of Ownership, M (Re, qaru dbi y Cr3i9re cUdu.Sl. aCt.i 3 685) 13 TPuhbehc atiCoPn AN amJeo urnal 14 9Is/s9ue4 Date forC irculDaatba oBenl ow
PTuhblei catiConP ATi tleJ ournal L| 042 9Pub-lic9at7ionN o 0 |J 3 F9iun-g ~3 0O-at9e 4 ‘1S eel Guam andtinme eoC heutED ADvuerrinagg PeN or Cecoepd1Eiia2cMen ho ngIssts hu se |A PcubtluisahlNe do CNoepaierse sotft oSFii nlgilneg iDsatseu e
issue Frequency 5 NAonn uaofl liys sues Pubkshed |e Annual Subscription Price a Total No Copies (Net Press Aun) 47,463 46,706
7 CMomopnletthe lMyai ling Address ot Known Office of Publication (Street, City. County, S1ta2te . and ZiP+4) (Not Printer) | $42.00 > __ P1a) dS a(alNnoedts / oMraT ihlrReoeduq)g uhe stDeeadl erCsi rcaunlda toCna rers Street Vendors, and Counte, Sales - 0 T
530 Fifth Avenue, New York, NY 10036 (2) Paiodr Requested Mas Subse
Include Adverhsers Pod aamnatenes Copies) 45,271
C5om3p0l ete FMiaftitnhg AddArevses nouf eHe,a dquarNteerws orY Goernekra,l BusNiYn ess Ot1h0ce0 3of6 Publisher (Pio! Printer) otal Pad 1a50n(d1)o r faandy 1 o50(a2 n Curculaton 45,271
9 Full Names and Complete Maibng Adaresses ofP ublisher, Editor, and Managing Editor (Do No!L eave Blank) SampiOerss.t rbCu nvoonn tb yh Mee r and Other Free)
Pubusner (Name and Complete Masiig Adoress)
Robert L. Gray, CPA - New York State Society of CPAs @ Free Orstribubon Outside the Mail |Carners or Other Means)
530 Fifth Avenue, New York, NY
1 Total Free Disinbution (Sum of 15d and 15e, 416
Editor (Name and Complete Masing Address)
Robert L. Gray, CPA g Tota! Distribution (Sum of 1c and 15!) 46,379
Managing Editor (Name and Completa Marling Agcress) nh ’ Copies NotseO. rstLnebfuttoevde rs Spoded 1,084
James L. Craig, CPA - New York State Society of CPAs
530 Fifth Avenue, New York, NY 10036 rn trom News Agents
10 Ownheori gi(n/ ogw 1n ed by a racovropno,r aibs on.nt hae mites a nnamdee datnrde saed dMruetsssst b nmuaessm ites atb ered s} S( gtDoba0ryN tea oans etdc Lao a d8ro lpv wsworeo eae h Blnoalnma ,a nsttkit aa)thle e0l nya eSmareecsrhe ma atirera ter!e rm aarse!b oeTnwod ena dnet rv“ eitsdhsueea elp oOuwtnbte oircskc hMoaui1sdtsetpr iuDsb? l oiogsnwrhvne edin n gI Totat (Sum of 159, 15h(1), and 15h(2))
New York State SFoulcli Neatmye of CPAs TT4|| 530 Fifth ACovmepnleutee, MailiNneg wA ddrYeossr k,NY 10036 P117e6 rcSTeihnigtsn1 a5PtSa9utir axdet e1 am0an0en)dnd ot r TioftR ee Oqwoufn eeEsrdtsiethodur p CPiwruiclbluw leabhete iorpn r iBBnutseamd esirnsth e Mnana1zge2r/ ,9, o4r O wner tsi sueo ft vs publicaton =—-_(C)._ Check box =ifW nsoO tar t eeq uiKreid etgo publish
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11 Known i,M orgagoes 74O menS ecty ahdare Curingo Hetlng § Penveree rte reo fTo tsA mur ot Gente,M onigages.o rO ther
Secures. If none, check her
Full Name Complete Mailing Address
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12 For complebon by nonprofimt emeneire authonzed to mail at special rates The purpose tuncton and nonproft status oft hes organizaton and the exempt
Status for federal income tax purposes (Check one) pafpebiciorar uals steeuny. ate
a fame pSahn u paestee o bBehee xpionatan ofc hange witG ensi stemas)
PS Form 3526, October 1994 (See instructons on Reverse) PS Form 3526, October 1994 (Reverse)
DECEMBER 1994 / THE CPA JOURNAL