Journal of Accountancy

Issue Date: 10/01/2003

In This Issue

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1. Plan an effective retreat. Perhaps your CPA firm or client is plagued with a problem, such as high employee turnover or a reduction in billable hours, that needs a ... (PERIODICAL ARTICLE) 2. Pass-through entities' tax payments for nonresident owners: ensuring that... Many states, in order to collect revenue without having to pursue nonresidents for it, have begun requiring flow-through entities (for example, S corporations, partnerships and ... (PERIODICAL ARTICLE) 3. Principal residence - which home is it? Taxpayers generally can exclude up to $250,000 ($500,000 on a joint return) of gain on the sale of their principal residence. To qualify, a taxpayer ... (PERIODICAL ARTICLE) 4. Step transaction doctrine thwarts attempt to exclude gift taxes. IRC section 2035(c) presumes gifts an individual makes within three years of death are tax-avoidance transactions and eliminates the advantage of such "deathbed transfers" by ... (PERIODICAL ARTICLE) 5. Reasonable inquiry required to avoid tax-preparer penalties. In a recent case, the court held that the owner and president of an accounting firm who signed a client's tax return was the preparer ... (PERIODICAL ARTICLE) 6. Trust investment fees revisited. There currently is a split in the courts of appeal concerning the deductibility by trusts of expenses they pay for investment advice. The Fourth Circuit ... (PERIODICAL ARTICLE) 7. The fraud examiners: sleuthing careers bring CPAs personal and... Becoming a fraud examiner--a.k.a. a financial detective--is not for everyone. Detectives either in law enforcement or in the private sector--typically have distinct personality traits (see ... (PERIODICAL ARTICLE) 8. OCBOA financial statements: here's some practical guidance on a popular... EXECUTIVE SUMMARY * IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an "other comprehensive basis of accounting" (OCBOA). Tax-basis and ... (PERIODICAL ARTICLE) 9. A paperless success story: a firm's use of IT to organize the office led... EXECUTIVE SUMMARY * DURING THE 1997 TAX SEASON, Atlanta firm Habif, Arogeti & Wynne LLP (HA&W) suffered so many technical problems that afterward about one-third ... (PERIODICAL ARTICLE) 10. Starting over: CPAs can use well-honed skills to help divorcing... EXECUTIVE SUMMARY * CPAs' SPECIALIZED SKILLS put them in a unique position to help divorcing individuals and their attorneys organize financial issues related to property ... (PERIODICAL ARTICLE)
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