Preview: January 2004 Issue



In Focus

Inside the U.S. Tax Court

An Interview with the Honorable Judge Juan F. Vasquez, CPA, U.S. Tax Court

Judge Juan F. Vasquez, The only CPA among the 19 presidentially appointed judges on the United States Tax Court, talks about the origins of the court and its role in the United States' tax and judicial system. He also discusses the composition of the Tax Court, how cases are assigned to individual judges, the process by which judges are selected to serve on the Tax Court, and his own unique career path. (Article)



Accounting & Auditing


Did COSO Get It Right? (Article)


Using the Cash Method of Accounting Under Revenue Procedure 2002-28 (Article)

Business Valuation

Intangible Assets: Framing the Debate (Article)


Federal Taxation

Unlocking the Benefits of the Tax Benefit Rule (Article)

State & Local Taxation

Sales Tax Treatment of Internet Commerce (Article)

State & Local Taxation

Taxability of S Corporation Capital Gains to Part-Year Residents (Article)


Employee Benefit Plans

Finding the True Cost of Pension Plans (Article)

Corporate Finance

Proposed Legislation and Nonqualified Deferred Compensation Plans (Article)


Practice Development

Estimating Economic Loss in Personal Injury Cases (Article)

Responsibilities & Leadership


A Crucial Test for New CPAs (Article)

Perceptions of the Profession

Young CPAs Remain Undaunted by Scandals (Article)



Open-Source Software: Implications for CPAs (Article)

What to Bookmark (Article)



Some Thoughts on Students and Faculty

Publisher's Column: 'Single Audit' Makes Sense

A New Look

Disclosure: The Real Challenge of Sarbanes-Oxley

Beyond Elevator Analysis

Grow or Get Out: An Exit Strategy for Firms

Auditors as Leaders

Tips for Painless Billing

Book Review: Practical Guide to Corporate Governance and Accounting

The Future of Standards Setting

Letters to the Editor

Economic & Market Data Click here (Required Adobe Acrobat)



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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