JANUARY  Features

 

The CPA Journal Millennium Series

  Tiptoeing through the Nexus Minefield

  By Mark S. Klein, Timothy P. Noonan, and Andrew B. Sabol 

  As traditional retailers launch their own dot-com enterprises, they will be under increasing scrutiny by state tax authorities looking to maintain revenues. The nexus rules that determine whether an entity is subject to a taxing jurisdiction are fraught with complexities, and the penalties for avoiding them can be severe. Careful attention in he form of arm's-length licensing agreements or separate customer services can help ensure that the 'click-and-mortar' retailer avoids costly attributional nexus. (Article)  

 

  Ethical Issues in Tax Practice: Recent Changes in IRS Enforcement Activity
  By Lawrence C. Phillips and Kay W. Tatum   

  The audit rate at the IRS may have declined, but enforcement has by no means stopped. Tax practitioners are obligated to make taxpayers aware of the significant penalties possible for those tempted to 'roll the dice.' (Article)        

 

  Strategies for Income with Respect to a Decedent 

  By Mark W. McGorry and Stephen D. Lassar  

  The tax-deferral strategies used to plan for retirement might also, upon death, leave beneficiaries liable for taxes on income with respect to decedent (IRD). to maximize total savings, financial planners must consider a broad array of techniques and balance financial objectives. (Article) 

 

   What the Accountant Must Know About Data Warehousing 
  By Marc Levine and Joel Siegel 

  A data warehouse aggregates a vast range of information stored throughout an organization and transforms the data so it can be easily compiled and queried by decision makers. these powerful tools can unlock the value of an organization's cumulative operational data and yield smarter strategic decisions. (Article)             

 

  Improving Financial Performance Through Benchmarking and Best Practices   
  By Susan J. Leandri  

  CPAs can leverage their expertise in analyzing quantitative information to move beyond presenting financial data 'as is' and take a more active role in achieving financial performance as it 'should be.' When used together, benchmarking and best practices can explain the 'why' behind the numbers and turn reporting data into actionable knowledge. (Article)   

 


  JANUARY Departments

   Accounting 
  · Some proposed solutions for the decline in the quantity and quality of accounting majors (Article)   
   Federal Taxation  

  · Contingent sales under the new installment sale regime (Article)    

   State and Local Taxation 

  · The tax angle of e-commerce (Article)  

  The CPA and the Computer  
  · Accounting and auditing resources on the web (Article)  
  · Windows ME (Article)  
   Estates and Trusts 

  · Caveat for charitable remainder trusts (Article)  
  · Proposed trust law will enable investment for total return (Article)

   The CPA Manager 

  · The communications gap in recruiting entry-level staff: A study  
  · Ethics as a value-added service     

   Personal Financial Planning 
  · Estate planning for retirement benefits (Article)
    

  · On the horizon: A message from CPA Journal Editor-in-Chief Robert Colson (Article)

  

JANUARY News & Views

  · Nexus in the new millennium  
 · G4+1 affirms commitment to convergence   
  · Education is a wonderful thing--so why isn't it better?  
  · Book Review: Corporate Governance and Accountability: What Role for the Regulator, Director, and Auditor? 
  · Rook Review: The Trusted Advisor
  · Crowe Chizek buys Big Five office in Fort Wayne
  · Website of the month: FirstGov
Letters to the Editor
  · Counteracting partner greed
  · Not worth the effort
  · Irreparable harm 
  · Clarification on protection of IRAs from creditors


 Coming SOON

 · International accounting standards  
 · Auditing derivatives and securities 

 · The market segment specialization program  

The CPA in Industry  
 · Generational revenue analysis  
International Taxation 
 · Disposition of U.S. real estate  
Personal Financial Planning 
 · Pension maximization strategies 

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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments. 


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