Table Of Content

INDEX TO 1998 ISSUES_ NONPROFIT SOFTWARE, Kahan, Mar/31 ermination Rollover INDEX TO FEATURES PROFINI PTAYRSOLL , Cheney, Oct/S! ew Mutual Funds, Aug/16 AND TAX ALERTS RUSHITON GTAK E THE DOCTOR'S ualified Nonrecourse Financing PULSE, Kahan, Oct/47 Regs, Sep/16 'WISTS AND TURNS OF PAYROLI ACCOUNTING AND CONSULTING, Kahan, Dec/45 |, Jan/1 AUDITING WHAT ARE PROFESSIONAL PRACTICES nderground Storage Tank ‘SI ING, Wolosk WORTH ?, Stevens, May/22 reported Transfer of St Professional Liability Estate and Gift ACCOUNTANTS AT RISK Discount on Joint Tenancy Covaleski, Feb/S1 Stock Market Restrictions CHANGING YOUR INSURANCI Stimpson, Jul/2 MALPRACTICE ATTORNEY SPEAKS OUT, Kahan, Sep/4 ESTATE AND FINANCIAL REDUCE THE CHANCE OF GETTING PLANNING BURNED, WoloOsLkOyS,K Y Nov/42 WATCHING WHERE YOU STEP Kahan, Apr/49 Individual § 2000 HEADACHES, C. Randy CAPITAL GAINS HEADACHES, Stevens v BUSINESS and welMt ichOt aSaeall C. Car —opbeell , Set : Adjusted Items, Fe State of Profession LAANNNINIINTGN FOR > PDI ROFESSIONNAIALT S CONSOLIDATION GAME, Stim; n MOIS T I W‘ INDEERRF UI Ii MI Ol THI \ Oct/26 ° MIDWEST, Stevens, Apr/36 Legisiation MOUNTAIN STATES, Ste slue Book tor NEW ENGLAND, Kahar —— NORTH CENTR AL Kahar PRACTICE MANAGEMENT NORTHEAST, Wolosky RIGHT BUSINESS MODI 1 Wolosky, Apr/20 \ AW Administration HOW SECURE IS YOUR COMPUTER SOUTHEAST, Kaha SYSTEM? St . lo 4 SOUTHWEST, Steve INQUIRE WITHIN, Stir 1AKING SURE THI \ FOR YOU, Kahan. Mar/35 ate’s OK IRS Overhaul, Jun/2 PEER REVIEW,S A TAX CHANGESI N THE SPENDING TA) ACCOUNTING RESEARCH Accounting BILL, Stevens, Dec/37 4 lr story Shrinkage, Mav/1 TAX LAW GOES BEYOND IRS © BRINIGN BUSINESS Mixed LIFO/FIFO »/16 REVAMPING, Wolosky, Aug/20 ransportation Bill, Jul/1 Corporate Marketing and Advertising Consolidated Rules ir/16: Mav/1 ot/7 Partnerships MARKETING GETS BOLDER , wail ia ae , , Foreign PartnershiIpn t Stim [ SOT ! | Payroll Practice Development { r oo i at ' b “|K s ) ar l El| ecttr onic Tax Depo‘ sits, May/16 BUILDING A TECHNOLOGY PLAN tep Transactions, Jul/16 Employment Tax Deposits, Jul/16 Stimpson, Dec/2¢ Deductions Social Security Thresholds, Dec/2 BUSINESS FROM ATTORNEYS , \uto Substantiation Ru» les, Nov/1 " Unreeppoorrtteedd TiTpips , )D ec/2»2” > Kahan, Feb/35 Environmental Remediation, Oct/20 Worker Classification, Sep/18 : ELDERCARE ASSURANCE SERVICES EXPENSING OPPORTUNITIES FOR Wolosky, Jan/33 FIXED ASSETS, Stevens, Sep/39 Procedure Earned Income Credit Due Diligence, Jan/18 NEW CHAIR SEES A DAWNING AGI Land Use Regs and Zoning Electronic Filing, Feb/18 FOR AICPA, Stimpson, Dec/41 t Problems, Feb/16 Foreign Partnership Interests, Nov/18 4 THE PRACTICAL ACCOUNTANT DECEMBER 1998 INDEX TO 1998 ISSUES_ NONPROFIT SOFTWARE, Kahan, Mar/31 ermination Rollover INDEX TO FEATURES PROFINI PTAYRSOLL , Cheney, Oct/S! ew Mutual Funds, Aug/16 AND TAX ALERTS RUSHITON GTAK E THE DOCTOR'S ualified Nonrecourse Financing PULSE, Kahan, Oct/47 Regs, Sep/16 'WISTS AND TURNS OF PAYROLI ACCOUNTING AND CONSULTING, Kahan, Dec/45 |, Jan/1 AUDITING WHAT ARE PROFESSIONAL PRACTICES nderground Storage Tank ‘SI ING, Wolosk WORTH ?, Stevens, May/22 reported Transfer of St Professional Liability Estate and Gift ACCOUNTANTS AT RISK Discount on Joint Tenancy Covaleski, Feb/S1 Stock Market Restrictions CHANGING YOUR INSURANCI Stimpson, Jul/2 MALPRACTICE ATTORNEY SPEAKS OUT, Kahan, Sep/4 ESTATE AND FINANCIAL REDUCE THE CHANCE OF GETTING PLANNING BURNED, WoloOsLkOyS,K Y Nov/42 WATCHING WHERE YOU STEP Kahan, Apr/49 Individual § 2000 HEADACHES, C. Randy CAPITAL GAINS HEADACHES, Stevens v BUSINESS and welMt ichOt aSaeall C. Car —opbeell , Set : Adjusted Items, Fe State of Profession LAANNNINIINTGN FOR > PDI ROFESSIONNAIALT S CONSOLIDATION GAME, Stim; n MOIS T I W‘ INDEERRF UI Ii MI Ol THI \ Oct/26 ° MIDWEST, Stevens, Apr/36 Legisiation MOUNTAIN STATES, Ste slue Book tor NEW ENGLAND, Kahar —— NORTH CENTR AL Kahar PRACTICE MANAGEMENT NORTHEAST, Wolosky RIGHT BUSINESS MODI 1 Wolosky, Apr/20 \ AW Administration HOW SECURE IS YOUR COMPUTER SOUTHEAST, Kaha SYSTEM? St . lo 4 SOUTHWEST, Steve INQUIRE WITHIN, Stir 1AKING SURE THI \ FOR YOU, Kahan. Mar/35 ate’s OK IRS Overhaul, Jun/2 PEER REVIEW,S A TAX CHANGESI N THE SPENDING TA) ACCOUNTING RESEARCH Accounting BILL, Stevens, Dec/37 4 lr story Shrinkage, Mav/1 TAX LAW GOES BEYOND IRS © BRINIGN BUSINESS Mixed LIFO/FIFO »/16 REVAMPING, Wolosky, Aug/20 ransportation Bill, Jul/1 Corporate Marketing and Advertising Consolidated Rules ir/16: Mav/1 ot/7 Partnerships MARKETING GETS BOLDER , wail ia ae , , Foreign PartnershiIpn t Stim [ SOT ! | Payroll Practice Development { r oo i at ' b “|K s ) ar l El| ecttr onic Tax Depo‘ sits, May/16 BUILDING A TECHNOLOGY PLAN tep Transactions, Jul/16 Employment Tax Deposits, Jul/16 Stimpson, Dec/2¢ Deductions Social Security Thresholds, Dec/2 BUSINESS FROM ATTORNEYS , \uto Substantiation Ru» les, Nov/1 " Unreeppoorrtteedd TiTpips , )D ec/2»2” > Kahan, Feb/35 Environmental Remediation, Oct/20 Worker Classification, Sep/18 : ELDERCARE ASSURANCE SERVICES EXPENSING OPPORTUNITIES FOR Wolosky, Jan/33 FIXED ASSETS, Stevens, Sep/39 Procedure Earned Income Credit Due Diligence, Jan/18 NEW CHAIR SEES A DAWNING AGI Land Use Regs and Zoning Electronic Filing, Feb/18 FOR AICPA, Stimpson, Dec/41 t Problems, Feb/16 Foreign Partnership Interests, Nov/18 4 THE PRACTICAL ACCOUNTANT DECEMBER 1998 INDEX TO 1998 ISSUES GETTING STUNG BY UNEXPECTED TIME & BILLING, Kahan, Sep/51 New Organization, Dec/50 TAXES, Wolosky, Jun/40 VAR SUCCESS STORIES, Kahan, Oct/57 Nonmarital Deduction Spousal Gift, Sep/58 HOW NOT TO PAY INTEREST ON VERTICAL JUMP, Kahan, Jul/39 Retirement Planning , Aug/51 TROUBLED DEBTS, Stevens, Jul/34 YEAR 2000 HEADACHES, C. Randy RIAs, Oct/68 Perennial Revenue Procedures, Mar/16 Howard and Michael C. Campbell, Sep/33 Second-to-Die, Nov/65 RETIREMENT PLAN CORRECTIONS Soft Dollar Arrangements, Nov/65 PROGRAMS UNIFIED, Stevens, May/41 INDEX TO DEPARTMENTS Synergy Sep 58 Tax Memo Protected, Apr/16 OTHER THAN TAX ALER® Walking in Their Shoes, Aug/51 Retirement Plans What the Best Are Doing, Kahan, May/51 EARLY DISTRIBUTIONS TRIPPED UP BY ACCOUNTING & AUDITING INSIDE THE IRS POST-59-1/2 PAYMENT, Stevens, Nov/39 REPORT Advance Pricing Agreement, Mar/39 RETIREMENT PLAN CORRECTIONS Accounting Principals, Apr/58 Advocacy Panel Jun 62 PROGRAMS UNIFIED, Stevens, May/41 A-133 Audits, Jun/64 Alternative Taxes, Apr/55 Roth IRA Reconversion Guidance, Dec/20 Audit and Attestation Guidance Appeals, Dec/51 ROTH IRAs GUIDANCE, Wolosky, Oct/39 Benetits Disclosures Apr/58 Audit Guides, Oct/7 TAX-EXEMPT RETIREMENT PLANS Contingent Rent, Nov/69 Audit Workpapers, Jun/62 Wolosky, Aug/43 Derivatives, Feb/39; Jul/47 Average Deduction, Jul/46 WHEN IS ROTH RIGHT?, Stevens, Mar Deterred Compensation, Jul/47 Bankruptcy, Jan/52: Nov/68 Employee Stock Purchase Plan Feb 39 Buyout, Jan/52 S Corporations Asset of Personal Relationships, May/1¢ Financial Asset Transfers, ( ct/78 Child Tax Credit Financial Instruments, Aug/5- ( ollection Jul 46 Late S Election, Dec/20 GASB, Jan/55; Jul/47: Aug/54 Commissioner’s Initiatives, Jan Proposals Oct 7? Stock Basis and Debt Discharge (o4+1 Special Report Feb 39 Tun 62: Oct/69: Now/67 Inquiry Service, May/54 Credit Cards, Oct/69 Income, Apr/1¢ Internal-Use Software, Apr I lectronic Filing, Oct/69 Suspended |2 assive I osses Apr 16 tional, May/54 I ectronic Records, May/53 Tax-Exempt Organizations iability, Aug/54 I Mail, Nov/67 Intermediate Sanctions, Sep/18 Mortgage Banking, Jun/64; No | inancial Management, Dec/51 Fundraiser Blows Exempt Status, Jan/2 Motion Pictures, Dec/52 Hospitality Industry, Sep/59 RETIREMENT PLANS, Aug/43 Mutual Fund Costs, Nov/69 Higher Education Tax Benefits, May/53 NonProfits, Sep/62 Independent Contractor/Employee, Jun/63 Trusts Private Sector Standard Innocent Spouses, Apr/55; Dec/51 Fixed Investment Trusts, Oct >> Re al Estate, Dex 52 Inspection Service, Aug/52 SAS, Jan/55 Installment Agreement, Feb/21; Sep/59 TECHNOLOGY Little Taxes, Nov/68 ACCOUNTING SOFTWARI Software Revenue Recognit Mediation Dec 51 Start-Up Activities, May/54 Missic ym Statement Sep 60: Now/67 Stimpson, Aug/47 Stock Compensation, Sep/62 Moving Van Operators, Apr/55 BUILDING A TECHNOLOGY PLAN Year 2000, Aug/54; Sep/62; Dec/52 Paperless Returns, Jul/46 Stimpson, Dec/26 Property Seizures, Feb/21>1 BUSINESS TAX SOFTWARE, Stevens CONSULTING CORNER Reorganization, Aug/52 Oct/64 Getting the Suite Business, Kahan, Nov/80 Return to Sender, Mar/39 E-FILING, Kahan, Nov/22 Shrinking World Puts Business in Easy React Scientology Settlement, Feb/21 ELECTRONIC COMMERCI Kahan, Jul/56 Talked Too Much, Jun/63 Wolosky, May/31 Who's Hungry for a Tasty Dish? Tax Amnesty, Mar/39 HOW SECURE IS YOUR COMPUTER Kahan, Feb/48 Tax-Exempts’ Gaming Activities, Jul/46 SYSTEM?, Stevens, Jan/24 INTERNET, Kahan, Mar/35 FINANCIAL PLANNING Taxpayer Advocate, Jun/63 Advising Business Owners, Nov/62; Dec/50 Taxpayer Service, May/53 INTERNET SURVIVAL GUIDE TO TAX SEASON, Sep/S1 BDO Seidman, Dec/50 Telephone Systems, Nov/67 Business Executive Market, Dec/50 1099-R, Sep/59 KILLER VARS, Nov/AT-1 Combining Planning, Now/65 Underground Storage Tanks, Mar/39 MOST WONDERFUL TIME OF THI YEAR, Stimpson, Now/30 Compensation, Aug/51 Whistleblowing, Oct/69 Converting Your Clients, Jul/43 Year 2000, Aug/52 MOVIN’ ON UP'!, Kahan, Jun/54 Customer Development, Nov/62 NONPROFIT SOFTWARE, Kahan, Mar/31 INTERNET CONNECTION TAX AND ACCOUNTING RESEARCH Details of the Process, Oct/68 Accounting Hall of Fame, Mar/14 Family Philanthropy, Aug/51 Wolosky, Jun/47 Accounting Sites, Dec/17 TAX & ACCOUNTING SITES ON THEI IAFP, Dec/50 Accounting Text, Apr/14 INTERNET, May/S1 ICFP, Dec/50 AICPA, Mar/14 Joint Spousal Interest, Stevens, Jun/59 THE PRACTICAL ACCOUNTANT DECEMBER 1998 S&S l RETIREMENT PLAN Federal Receipts, Jan/12 REPORT Fees, Dec/1 Administration, Aug/55; Nov/71 Bankruptcy, Sep/64 Benefit Reduction Restrictions, Oct Cafeteria Plan, Jan/56 Church Plan, Sep/64 COLA Changes, Dec/53 tributions, Oct Compensation, Jan/56 Determination Letter, Mar/40; Nov Distributions, Jun/65 Emplover Securities, Jun/65 ISB, Apr ig/ 1 ailed Plans, Mar/40 \V entut r res { ormI 5498. AprI /59 KPMG Losses, Mav/S¢ oopers MM ' PRACTITIONER'S Rtgs ig: gir icergete TECH NEWS UPDATE CCH, Feb/12 l CLR, Jan PA Mar +5 Action!, Kahan ecurity System, May he Art, Mar/12 Rewardso f Insolvency, Kahan, Aug/64 pl ech nologies, Feb/12 Sow and Ye Shall Reap, Kahan, Sep/72 Urbach Kahn & Werlin, May Utilities Generate Powerhouse Growth Write-Up, Sep/12 Kahan, May/64 Year 2000, Nov/14; Dec/14 SG THE PRACTICAL ACCOUNTANT DECEMBER 1998