Tax Accounting and Tax Issues Bibliography O-Z

A-F  |  G-N  |  O-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

See The CPA Journal and Journal of Accountancy for many tax related articles not included here.

Tax Accounting and Tax Issues Main Page

O'Bryan, D., J. J. Quirin and M. J. Goedeke. 2019. A tax return is worth more than a 1,000 words: The case of the interview with IRS-CI. Journal of Forensic & Investigative Accounting 11(1): 154-220.

O'Bryan, D. W., J. J. Quirin and M. J. Goodie. 2020. Tax return analysis in a fraud examination: The case of the bankruptcy auditor. Journal of Forensic Accounting Research 5(1): 123-141.

O'Connor, C. M. and K. S. Messner. 2019. Income recognition changes for accrual-method taxpayers. Journal of Accountancy (June): 48.

O'Dell, J. H. and P. H. Glotzer. 2009. An update on accounting for uncertainty in income taxes. Journal of Accountancy (December): 45-51.

O'Donnell, E., B. Koch and J. Boone. 2005. The influence of domain knowledge and task complexity on tax professionals' compliance recommendations. Accounting, Organizations, and Society 30(2): 145-165.

O'Malley, W. P.2013. Planning for "play or pay" Proposed regs flesh out definitions essential to determining whether employers owe "assessable payments" under the shared-responsibility provisions of health care reform. Journal of Accountancy (June): 58-63. (IRS Reg 138006-12 "play-or-pay" rules).

O'Neil, C. J., J. M. Cathey and T. K. Flesher. 1988. An analysis of Ph.D. dissertations in taxation: 1977-1985. Issues in Accounting Education (Spring): 120-130.

Oats, L. and P. Sadler. 2004. Political suppression or revenue raising? Taxing newspapers during the French revolutionary war. The Accounting Historians Journal 31(1): 93-128.

Oats, L. and P. Sadler. 2008. Accounting for the Stamp Act crisis. The Accounting Historians Journal 35(2): 101-143.

Oberrotman, A. M. 1978. Discussion of income tax implications of various methods of accounting for changing prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 247-258.

Ockree, K. and J. Martin. 2012. The 2007-2009 recession in focus: Its impact on individual taxpayers and states. The CPA Journal (November): 36-41.

Olibe, K. O., D. L. Crumbley and D. G. Fisher. 2017. The impact of intra-firm transfer pricing on firm value, taxes, and earnings: International financial and tax fraud? Journal of Forensic & Investigative Accounting 9(1): 654-675.

Olsen, J. 2020. How the loophole in IRC Section 121 can benefit homeowners. The CPA Journal (January): 40-42.

Olson, A. 2021. Consequences of executive focus on support activities: Evidence from executive influence on firm tax strategy. Journal of Management Accounting Research 33(3): 121-143.

Olson, L. H. 1921. Appraisals and income tax. Journal of Accountancy (July): 28-35.

Olson, R. S. 1966. Cost and tax considerations in the small business parent-subsidiary relationship. Management Accounting (June): 44-47.

Olson, W. 2005. AICPA Adviser's Guide to the Tax Consequences of the Purchase and Sale of a Business. AICPA.

Omer, T. 1992. Discussion of firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research (Studies on Accounting and Taxation): 186-191.

Omer, T. C., J. C. Bedard and D. Falsetta. 2006. Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review (October): 1095-1117.

Opalka, L. 2015. Moved south but still taxed up north: Migrating to a low-tax state to retire doesn't always allow people to escape estate and inheritance taxes in the states they left. Journal of Accountancy (August): 58-61.

Ophir, T. 1973. Introducing probabilities and present value analysis into taxation: A comment. The Accounting Review (July): 594.

Orcutt, B. S. 1921. Overturn sales tax on commodities. Journal of Accountancy (May): 349-356.

Ordway, N. and J. A. Fouse. 1988. New rules for allocating purchase price of a business. Management Accounting (May): 50-53. (Tax rules).

Osteryoung, J. S., D. E. McCarty and K. Fortin. 1980. A note on the optimal tax lives for assets qualifying for the investment tax credit. The Accounting Review (April): 301-306.

Osteryoung, J. S., D. E. McCarty and K. Fortin. 1981. A note on optimal depreciation research - A comment. The Accounting Review (July): 719-721.

Osteryoung, J. S., D. E. McCarty and K. A. Fortin. 1981. How the new cost recovery system compares with prior methods. Management Accounting (November): 13-18, 20.

Oswald, R. S. 2012. Rewarding whistleblowers for disclosing tax violations to the IRS. The CPA Journal (December): 11.

Ott, R. L. and D. P. Donnelly. 1999. Practitioners' perceptions of the importance of specific corporate tax knowledge of new hires working in tax. Journal of Accounting Education 17(1): 35-50.

Outslay, E. 1992. Discussion of foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Studies on Accounting and Taxation): 125-130.

Overesch, M. and H. Wolff. 2021. Financial transparency to the rescue: Effects of public country-by-country reporting in the European Union banking sector on tax avoidance. Contemporary Accounting Research 38(3): 1616-1642.

Owsley, J. and J. McKinley. 2014. Comparing the foreign earned income exclusion and the foreign tax credit. The CPA Journal (June): 42-45.

Owsley, J. and J. McKinley. 2018. Carry your losses (further) forward. Journal of Accountancy (May): 62-63.

Packman, K. E. and M. D. Rivero. 2010. The Foreign Accounting Tax Compliance Act. Journal of Accountancy (August): 44-49.

Pangborn, W. S. 1909. The corporation tax law and accounting technology. Journal of Accountancy (October): 461-464.

Panitz, P. G. and B. Lubin. 2013. Higher stakes for tax treatment of rental real estate. Journal of Accountancy (December): 56-60, 62.

Pansza, H. G. 1978. Tax trade-offs: Investment credit versus depreciation. Management Accounting (February): 27-28.

Parhizgari, A. M., L. Cramer and R. Auster. 1989. Managing excess foreign tax credits. Management Accounting (August): 28-31, 34-35.

Park, J. D. and Z. Zhang. 2019. W-2 wages and Sec 199A. Journal of Accountancy (July): 56-57.

Parker, J. E. and B. M. Cunningham. 1998. Using an electronic tutorial to enhance students' knowledge of advanced tax accounting. Issues in Accounting Education (May): 395-407.

Parker, W. R. 1968. The impact of the suspension of the 7% investment credit. Management Accounting (February): 51-52.

Parsons, R. D. 1983. Converting taxes to employee benefits. Management Accounting (October): 54-57.

Partington, G. H. and R. H. Chenhall. 1983. Dividends, distortion and double taxation. Abacus 19(1): 3-13.

Patchin, P. J. 1972. Estimating property taxes. Management Accounting (October): 39-42.

Paton, W. A. 1944. Simplification of federal tax administration. The Accounting Review (January): 11-19.

Patten, R. J. 1964. Intraperiod income tax allocation - A practical concept. The Accounting Review (October): 876-879.

Patton, T. and J. Bishop. 2009. Reporting unrelated business income. Journal of Accountancy (February): 52-57.

Paul, R. E. 1943. The annual concept of tax accounting. N.A.C.A. Bulletin (December 1): 319-330.

Paul, W. B. 1952. Excess profits tax. The Accounting Review (January): 44-49.

Paula, H. A. 2011. Planning for affluent taxpayers under the 2010 healthcare reform. The CPA Journal (January): 46-47.

Pearce, F. L. 1943. The 1942 Revenue Act. N.A.C.A. Bulletin (March 1): 761-775.

Pearson, T. C. and K. E. Murphy. 1991. Introducing students to research on foreign taxes. Journal of Accounting Education 9(1): 63-77.

Pelaez, A., D. Sledgianowski, S. T. Petra and N. Nejati. 2022. U.S. individual income tax return simulated data: A methodology. Journal of Emerging Technologies in Accounting 19(2): 121-139.

Penndorf, B. 1930. The relation of taxation to the history of the balance sheet. The Accounting Review (September): 243-251.

Pentland, B. T. and P. Carlile. 1996. Audit the taxpayer, not the return: Tax auditing as an expression game. Accounting, Organizations and Society 21(2-3): 269-287.

Perkins, L. 1932. Some features of the Revenue Act of 1932. N.A.C.A. Bulletin (August 1): 1539-1557.

Pescatore, M. and J. F. Raspante. 2016. The top ten client screening, acceptance, and termination considerations in tax engagements. The CPA Journal (March): 10-12.

Peters, H. W. 1945. The Tax Adjustment Act of 1945. N.A.C.A. Bulletin (October 15): 135-146.

Petkov, R. 2022. Tax fraud scheme using nonresidential designation by U.S. taxpayers in the presence of multinational tax jurisdictions. Journal of Forensic & Investigative Accounting 14(2): 229-235.

Petra, S. T. and N. T. Dorata. 2012. Restricted stock awards and taxes: What employees and employers should know. Journal of Accountancy (February): 44-48.

Petri, E. and R. A. Minch. 1978. A decision model for tax preference items. The Accounting Review (April): 415-428.

Petroni, K. R. and D. A. Shackelford. 1995. Taxation, regulation, and the organizational structure of property-casualty insurers. Journal of Accounting and Economics (December): 229-253.

Petroni, K. R. and D. A. Shackelford. 1999. Managing annual accounting reports to avoid state taxes: An analysis of property-casualty insurers. The Accounting Review (July): 371-393.

Petruska, K. and P. Woodlock. 2011. The research credit: Valuable but often overlooked. The CPA Journal (October): 34-41.

Phelps, J. W. 1967. Federal income taxes and the return on investment concept. Management Accounting (March): 10-11.

Phelps, L., H. Tribunella and T. Tribunella. 2011. 20 Questions on marriage and taxes: Penalties and bonuses for filing status. The CPA Journal (December): 38-43.

Phillips, J. and R. C. Sansing. 1998. Contingent fees and tax compliance. The Accounting Review (January): 1-18.

Phillips, J., M. Pincus and S. O. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review (April): 491-521.

Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review (July): 847-874.

Picciotto, S. 1992. International taxation and intrafirm pricing in transnational corporate groups. Accounting, Organizations and Society 17(8): 759-792.

Pickard, G. 2005. With integrity and fairness: An interview with Mark W. Everson, Commissioner of Internal Revenue. Journal of Accountancy (April): 27-32.

Pinamont, B. 2020. Pandemic payroll how a permanent remote workforce will affect taxes. The CPA Journal (December/January): 15.

Pincus, M. 1989. Legislative history of the allowance of LIFO for tax purposes. The Accounting Historians Journal 16(1): 23-55.

Pincus, M. 1997. Stock price effects of the allowance of LIFO for tax purposes. Journal of Accounting and Economics (November): 283-308.

Piper, M. 2009. Taxes Made Simple: Taxes Explained in 100 Pages or Less. Simple Subjects, LLC.

Pippin, S. 2010. Income tax accounting for trusts and estates. Journal of Accountancy (October): 62-68.

Pippin, S. 2010. Tax treatment of adoption expenses. Journal of Accountancy (April): 44-49.

Pippin, S. 2010. The never-taxed estate: Why rich people should consider trophy wives and husbands. The CPA Journal (February): 14-15.

Pippin, S. and R. Mason. 2016. The AMT and the minimum tax credit. Strategic Finance (June): 13-14.

Pippin, S. E. 2016. Reporting foreign income. Strategic Finance (March):18, 20.

Pippin, S. E. 2017. Trusts and estates: Uses and tax considerations. Journal of Accountancy (February): 52-57.

Pippin, S. E. 2019. Trust and estate income tax returns under the TCJA. Journal of Accountancy (March): 44-48, 50. (Tax Cuts and Jobs Act).

Pippin, S., A. Mcleod and V. Catania. 2010. What is important to tax software users? The CPA Journal (February): 68-72.

Pippin, S., R. Mason and C. Carslaw. 2008. Tax rebate checks as economic stimulus. The CPA Journal (August): 6-10.

Pipplin, S. and Y. Guo. 2019. Clawbacks' tax headache. Strategic Finance (June): 16, 18.

Pirrone, M. M. 2015. Are severance payments subject to FICA taxes? The CPA Journal (May): 38-39.

Pirrone, M. M. 2015. Tax matters: Court affirms FBAR penalties while faulting IRS's conduct in assessing them. Journal of Accountancy (November): 78-81.

Pirrone M. M. 2015. Tax matters: No COD income from loans. Journal of Accountancy (August): 78-79.

Pirrone, M. M. 2015. Tax matters: U.S. abode binds Russian-employed taxpayer. Journal of Accountancy (June): 80-81.

Pirrone M. M. 2015. Tax matters: Whistleblowers' claims not untimely, Tax court holds. Journal of Accountancy (September): 87.

Pirrone, M. M. 2016. Innocent spouse relief from penalties and interest granted. Journal of Accountancy (August): 71-73.

Pirrone, M. M. 2016. Tax matters: Practitioner-client and work product doctrines preclude IRS summons. Journal of Accountancy (March): 77-78.

Pirrone, M. M. 2016. Tax matters: 'Private Roth IRA corporation' is held abusive. Journal of Accountancy (June): 80-83.

Pirrone, M. M. 2016. Reverse like-kind exchange is afforded nonrecognition treatment. Journal of Accountancy (November): 80, 82-83.

Pirrone, M. M. 2016. Post-retirement payments are subject to self-employment tax. Journal of Accountancy (September): 82, 84.

Pirrone, M. M. 2017. Like-kind exchange between related parties denied nonrecognition treatment. Journal of Accountancy (March): 60-62.

Pirrone, M. M. 2017. LLC's sole member is held liable for employment taxes. Journal of Accountancy (January): 72, 74-75.

Pirrone, M. M. 2017. Sixth Circuit upholds DISC dividends paid to Roth IRAs. Journal of Accountancy (May): 72-73.

Pirrone, M. M. 2017. Social club is liable for taxes on UBTI. Journal of Accountancy (November): 69.

Pirrone, M. M. 2017. Taxpayers' valuation of land accepted; inability to establish basis limits casualty loss. Journal of Accountancy (February): 63-64.

Pirrone, M. M. 2017. Worthless debt claims rejected. Journal of Accountancy (April): 60-62.

Pirrone, M. M. 2018. COD income not includible due to lack of bona fide debt. Journal of Accountancy (February): 62-63.

Pirrone, M. M. 2018. Equitable recoupment doctrine applies to employment tax deposit. Journal of Accountancy (August): 68.

Pirrone, M. M. 2018. First Circuit allows DISC dividends paid to Roth IRAs. Journal of Accountancy (July): 65-67.

Pirrone, M. M. 2018. S corporation shareholder may not revoke tax election. Journal of Accountancy (September): 62.

Pirrone, M. M. 2018. Tax Court grants innocent spouse relief from taxes on embezzled funds. Journal of Accountancy (December): 66-68.

Pirrone, M. M. 2018. Virgin Islands 'cover over' partial return transmittal constitutes IRS filing. Journal of Accountancy (May): 65-66.

Pirrone, M. M. 2019. Ninth Circuit holds common law mailbox rule inapplicable. Journal of Accountancy (August): 60-61.

Pirrone, M. M. 2019. Ninth Circuit overturns Tax Court's invalidation of transfer pricing regs. Journal of Accountancy (September): 58-60. (Stock-based compensation is held includible in a cost-sharing agreement).

Pirrone, M. M. 2019. Preparer's forgetting to hit 'send' doesn't excuse clients' late-filing penalties. Journal of Accountancy (November): 63-64.

Pirrone, M. M. 2019. Salesman's termination payment held not for goodwill. Journal of Accountancy (March): 57-58.

Pirrone, M. M. 2019. Second circuit expands tax court's jurisdiction for hearing refund claims. Journal of Accountancy (July): 59-60.

Pirrone, M. M. 2020. $24 million in transfers were not gifts. Journal of Accountancy (September): 68-69.

Pirrone, M. M. 2020. $8.7 million partnership income adjustment by IRS disallowed. Journal of Accountancy (March): 64-66.

Pirrone, M. M. 2020. Estate is entitled to refund of Sec 6651 late-filing penalty. Journal of Accountancy (January): 53-54.

Pirrone, M. M. 2020. Liquidation of assets not mandated for taxpayers' installment agreement. Journal of Accountancy (August): 55-56.

Pirrone, M. M. 2020. Sec. 280E is not an excessive fine under Eighth Amendment. Journal of Accountancy (February): 62.

Pirrone, M. M. 2021. District court holds incarcerated individuals are entitled to economic impact payments. Journal of Accountancy (January): 47-48.

Pirrone, M. M. 2021. Theft loss of marital property disallowed. Journal of Accountancy (March): 50, 52.

Pirrone, M. M. and J. Trainor. 2021. 'Willful' FBAR penalties upheld. Journal of Accountancy (February): 47-48. (Financial Crimes Enforcement Network Form 114, Report of Foreign Bank and Financial Accounts).

Pirrone, M. M. and J. Trainor. 2022. Alimony deduction allowed for health care premiums purchased with pretax wages. Journal of Accountancy (January): 40.

Pitman, M. K., L. Campbell and K. Martin. 2017. U.S. tax and FASB's new paradigm for revenue recognition. Journal of Accountancy (June): 62-64, 66, 68, 70-71.

Pitstick, H. 2022. Collection due process case favors IRS. Journal of Accountancy (November): 1-2.

Pitstick, H. 2022. Value of split-dollar arrangement is not its cash surrender value: In the latest IRS challenge to an intergenerational split-dollar arrangement, the taxpayer prevails. Journal of Accountancy (June): 1-2.

Pitts, J. E., W. M. Whitaker Iii. 1971. The impact of tax policy on investment behavior in the chemical industry, 1951-65. Decision Sciences 2(1): 53-65.

Plecnik, J. M. and J. H. Zhang. 2015. Making R&D tax incentives more efficient: Thinking inside the 'Patent Box'. The CPA Journal (January): 7-9.

Plecnik, J. M. and S. Wang. 2021. Six decades of U.S. reform: Why has the average couple's tax burden increased? The Accounting Historians Journal 48(2): 67-79.

Plecnik, J. M. and S. Wang. 2021. Top management team intrapersonal functional diversity and tax avoidance. Journal of Management Accounting Research 33(1): 103-128.

Plesko, G. A. 2003. An evaluation of alternative measures of corporate tax rates. Journal of Accounting and Economics (June): 201-226.

Plesner Rossing, J. C. and T. C. Pearson. 2022. Tax-compliant transfer pricing of intra-group services: The soft drink case. Journal of Accounting Education (61): 100815.

Pope, T. R. 1979. A flowchart analysis of the federal income tax concept of earnings and profits. The Accounting Review (January): 163-169.

Popernik, T. T. and R. Dietz. 2014. Investing for tax-efficient income. The CPA Journal (September): 52-56.

Porcano, T. M. 1984. Distributive justice and tax policy. The Accounting Review (October): 619-636.

Porcano, T. M., G. T. Tsakumis and A. P. Curatola. 2011. Tax evasion, national cultural dimensions and other country-structural metrics. Journal of Forensic & Investigative Accounting 3(1): 86-115.

Porcaro. G. A. 2007. The choice-of-entity maze. Journal of Accountancy (March): 64-68. (Key differences between types of corporations and limited liability companies that are treated as a partnership for tax purposes).

Porter, C. H. 1951. Practical determination of excess profits. N.A.C.A. Bulletin (February): 695-698. (Porter proposes a payroll to earnings base as a profit measure).

Powell, M. E. 2009. The generation-skipping transfer tax: A quick guide. Journal of Accountancy (October): 30-36.

Powers, K., J. R. Robinson and B. Stomberg. 2016. How do CEO incentives affect corporate tax planning and financial reporting of income taxes? Review of Accounting Studies 21(2): 672-710.

Poyzer, J. K. and T. R. Yoder. 2016. How to avoid the 10% additional tax on early retirement distributions. Journal of Accountancy (January): 47-50, 52-53.

Pozen, R. C. 2002. Arm yourself for the coming battle over social security. Harvard Business Review (November): 52-62.

Prather-Kinsey, J., J. Byrd and J. Allen. 2019. Growing tax experiential learning opportunities for students: Connecting accounting practice, academia, and the community. The CPA Journal (September): 48-50.

Pratt, J. 1985. SFAS No. 2: Auditor evaluations and input to the home office. Accounting, Organizations and Society 10(4): 427-442.

Preetika, J., E. Outslay, A. Persson, T. Shevlin and A. Venkat. 2020. Does public country-by-country reporting deter tax avoidance and income shifting? Evidence from the European banking industry. Contemporary Accounting Research 37(4): 2357-2397.

Preinreich, G. A. D. 1933. Taxation and the natural business year. The Accounting Review (December): 317-322.

Preston, A. M. 1989. The taxman cometh: Some observations on the interrelationship between accounting and inland revenue practice. Accounting, Organizations and Society 14(5-6): 389-413.

Preston, R. J. and A. M. Adamek. 1983. Who's minding the tax department? Management Accounting (May): 24-27.

Preusch, N. and D. Holets. 2019. Updating the statements on standards for tax services. Journal of Accountancy (November): 58.

Price, D. W. and D. L. Smith. 2008. Income tax service learning opportunities: A look at alternative models. Global Perspectives on Accounting Education (5): 43-53.

Price, J. E. 1995. Interactive learning through the use of student federal tax clinics. Journal of Accounting Education 13(4): 413-423.

Prieto, T. 2010. Displaced workers and deduction for travel expenses. Journal of Accountancy (December): 54-55.

Primoff, W. 2018. How a tax bill becomes a law, 1986 vs. 2017: An historical perspective on the passage of TRA '86. The CPA Journal (January): 6-9.

Prouty, M. D. Jr. 1964. Tax allocation - An extension of the depreciation concept. N.A.A. Bulletin (June): 45-49.

Pruett, B. 2014. The Sec 498H assessable payment for large employers. Journal of Accountancy (July): 24-29.

Purcell, T. J. III, J. W. Sansone and D. J. Tracy. 2010. Changes in tax practice standards affect CPAs. Journal of Accountancy (May): 24-28.

Qiang, X. 2007. The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross-sectional evidence at the firm level. The Accounting Review (May): 759-796.

Quinn, T. and W. T. Dancer. 2006. Home office deductions. Journal of Accountancy (December): 42-45.

Quirin, J. J. and D. O'Bryan. 2016. The marriage of Sharon and Henry Sawbones: A forensic case illustrating the use of a tax return in a litigation advisory services context. Issues in Accounting Education (August): 347-354.

Raabe, W. A., G. E. Whittenburg, D. L. Sanders and R. Sawyers. 2011. Federal Tax Research, 9th edition. South-Western College/West.

Raabe, W. A., R. M. Kozub and D. L. Sanders. 1987. Attitude measurement and the perceptions of tax accounting faculty publication outlets. Journal of Accounting Education 5(1): 45-51.

Raby, W. L. 1952. The Raby Corporations. The Accounting Review (July): 359-360.

Raby, W. L. 1966. Ethics in tax practice. The Accounting Review (October): 714-720.

Raby, W. L. 1969. Tax allocation and non-historical financial statements. The Accounting Review (January): 1-11.

Raby, W. L. and R. D. Neubig. 1963. Inter-period tax allocation or basis adjustment?. The Accounting Review (July): 568-576.

Radcliffe, V. S., C. Spence, M. Stein and B. Wilkinson. 2018. Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries. Accounting, Organizations and Society (66): 45-59.

Radtke, R. R., R. F. Spekle and S. K. Widener. 2023. Flourish of flounder: Do trust-centric management controls encourage knowledge sharing and team performance? Accounting, Organizations and Society (107): 101429.

Rahimikia, E., S. Mohammadi, T. Rahmani and M. Ghazanfari. 2017. Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran. International Journal of Accounting Information Systems (25): 1-17.

Raiborn, M. H., M. R. Lane and D. D. Raiborn. 1985. Accounting for 'that other' prior period adjustment. Management Accounting (July): 39-43. (Tax benefits from purchased loss carryforwards).

Raine, J. D. and J. E. Corder. 1957. State unemployment insurance - A controllable tax cost. N.A.A. Bulletin (October): 45-50.

Rajan, M. V. 2003. Discussion of “Performance evaluation and corporate income taxes in a sequential delegation setting”. Review of Accounting Studies 8(2-3): 311-319.

Randolph, D. W. 2009. "Unforeseen circumstances" exclusion from gain on sale of home. Journal of Accountancy (November): 62-67.

Randolph, D. W. and J. A. Seida. 2007. Balancing tax and financial reporting objectives: Effective tax planning within the property and casualty insurance industry. Issues in Accounting Education (May): 285-318.

Randolph, D. W., G. L. Salamon and J. A. Seida. 2005. Quantifying the costs of intertemporal taxable income shifting: Theory and evidence from the property-casualty insurance industry. The Accounting Review (January): 315-348.

Ransome, J. P. and F. Schafer. 2011. Estate tax or carryover basis. Journal of Accountancy (July): 28-35.

Ransome, J. P. and V. Satchit. 2009. Charitable remainder trust update. Journal of Accountancy (October): 24-28.

Ransome, J. P. and V. Satchit. 2009. Valuation discounts for estate and gift taxes. Journal of Accountancy (July): 32-37.

Rashty, J. 2021. Dividend-protected stock compensation awards. The CPA Journal (June/July): 68-71.

Raskin, R., J. Foy and F. Kass-Shraibman. 2020. The daily deal sales tax trap: What CPAs need to know. The CPA Journal (January): 26-32.

Raspante, J. F. 2014. Engagement letters for the individual tax practitioner. Journal of Accountancy (January): 32-35.

Ratigan, S. 2014. Beware the slippery slope of sales tax. Strategic Finance (May): 40-45.

Rautio, A. A. 1961. Revenue agents attack inventory valuations. N.A.A. Bulletin (August): 81-82.

Ray, R. 2020. Deducting losses in the CARES Act's window. Journal of Accountancy (November): 41-44.

Ray, R. 2022. Amortizing R& E expenditures under the TCJA. Journal of Accountancy (November): 1-7.

Ray, R. and L. Nicholas. 2016. Selecting a qualified intermediary for a like-kind exchange. The CPA Journal (October): 30-37.

Ray, R. and N. C. Lynch. 2019. Qualifying expenses for the expanded research and development credit: A closer look at the TCJA impact. The CPA Journal (October): 36-42.

Rayburn, F. R. 1986. A chronological review of the authoritative literature on interperiod tax allocation: 1940-1985. The Accounting Historians Journal 13(2): 89-108.

Rayburn, F. R. 1987. Discounting of deferred income taxes: An argument for reconsideration. Accounting Horizons (March): 43-49.

Ready, S. L. 1960. Income tax allocations in financial statements - Occasions and opinions. N.A.A. Bulletin (December): 19-30.

Rechtman, Y. M. 2017. Navigating digital sales and use tax nexus. The CPA Journal (August): 15.

Recor, M. 2009. The deductibility of 'reasonable' compensation. The CPA Journal (April): 44-49.

Recor, M. 2011. The journey of the business use of the home office deduction. The CPA Journal (September): 6-10.

Recor, M. 2012. Classifying independent contractors and employees. The CPA Journal (December): 48-53.

Redemske, M. R. 2012. Home office deduction. Journal of Accountancy (January): 20.

Reed, L. W. 2019. A different approach to applying blockchain: A Virginia-based CPA is rolling out a blockchain-based marketplace for transferring tax credits in all states that have legally transferable tax credits. Journal of Accountancy (October): 20-23.

Rege, Y. and A. Curatola. 2023. SECURE 2.0 and individual taxpayers. Strategic Finance (September): 18.

Register, L. C. 1967. The influence of taxes on financial planning. Management Accounting (October): 47-53.

Rego, S. O. and R. Wilson. 2012. Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research (June): 775-809.

Reichert, C. J. 2005. Are substitute payments alimony? Journal of Accountancy (February): 77-78.

Reichert, C. J. 2005. Differentiating debt from equity. Journal of Accountancy (September): 113-116. (Tax related).

Reichert, C. J. 2005. Extraordinary personal services exception. Journal of Accountancy (June): 95-97.

Reichert, C. J. 2005. FICA taxes for medical residents. Journal of Accountancy (May): 106.

Reichert, C. J. 2005. Is division of an IRA a taxable event? Journal of Accountancy (February): 78-79.

Reichert, C. J. 2005. Note sale: Does it accelerate related-party interest deductions? Journal of Accountancy (March): 87-88.

Reichert, C. J. 2005. Unallocated support payments as alimony. Journal of Accountancy (December): 86-87.

Reichert, C. J. 2005. What makes it alimony? Journal of Accountancy (November): 95-97.

Reichert, C. J. 2006. When are wages not FICA wages? Journal of Accountancy (December): 80-82.

Reichert, C. J. 2008. Equitable owner equals deduction. Journal of Accountancy (October): 91-93.

Reichert, C. J. 2010. Estate must reduce its credit for tax on prior transfers. Journal of Accountancy (December): 58-59.

Reichert, C. J. 2011. Highway repairs are domestic production property. Journal of Accountancy (June): 62-64.

Reichert, C. J. 2013. D. C. Circuit rejects per-bet approach for nonresident alien. Journal of Accountancy (October): 74-75. (Gaming gains).

Reichert, C. J. 2013. FICA and FUTA caps refer to common law employment relationships. Journal of Accountancy (December): 70.

Reichert, C. J. 2013. Golf course easement donation lands out of bounds. Journal of Accountancy (April): 76-78. (Tax Court).

Reichert, C. J. 2013. Is a remittance a deposit or a payment? Journal of Accountancy (November): 57-58.

Reichert, C. J. 2013. Loan guarantee terminates IRA. Journal of Accountancy (August): 61-62.

Reichert, C. J. 2013. Vineyard and homes held unfeasible, erasing easement's value. Journal of Accountancy (September): 73-74. (Tax court ruling on charitable contributions).

Reichert, C. J. 2014. Domestic production activities deduction disallowed. Journal of Accountancy (March): 65-66.

Reichert, C. J. 2014. Duty of consistency thwarts inheritors' basis step-up. Journal of Accountancy (January): 56-57.

Reichert, C. J. 2014. Effective filing dates of returns are disputable issues of fact. Journal of Accountancy (November): 76-77.

Reichert, C. J. 2014. Gain exclusion lost upon reacquisition of former principal residence. Journal of Accountancy (August): 73-74.

Reichert, C. J. 2014. Gains as gross income unaffected by Home Concrete. Journal of Accountancy (December): 66-67.

Reichert, C. J. 2014. IRS changes position on foster care payments despite court win. Journal of Accountancy (April): 62-63.

Reichert, C. J. 2014. IRS must reconsider OIC. Journal of Accountancy (June): 66, 68.

Reichert, C. J. 2014. Madoff account value must be determined at trial: The IRS is denied summary judgment on an estate's valuation of its account in an infamous Ponzi scheme. Journal of Accountancy (September): 98.

Reichert, C. J. 2014. Rollover contribution to second IRA disallowed. Journal of Accountancy (May): 61-62.

Reichert, C. J. 2014. Sec 121 gain exclusion does not offset suspended passive losses. Journal of Accountancy (October): 61-62.

Reichert, C. J. 2014. Settlement of workers' comp claim partially excludable. Journal of Accountancy (February): 61-62.

Reichert, C. J. 2014. Trust can be a real estate professional. Journal of Accountancy (July): 80-81.

Reichert, C. J. 2015. Tax matters: Auto dealer stumbles on LIFO reversal. Journal of Accountancy (September): 84, 86.

Reichert, C. J. 2015. Tax matters: Court rejects 'in-substance' small-partnership argument. Journal of Accountancy (July): 70-71.

Reichert, C. J. 2015. Tax matters: Egg donor's payment for pain is taxable income. Journal of Accountancy (April/May): 95-96.

Reichert, C. J. 2015. Tax matters: Eight circuit weighs in on soil conservation payments. Journal of Accountancy (January): 70.

Reichert, C. J. 2015. Tax matters: Gain recognized from repossession of principal residence. Journal of Accountancy (December): 72, 73.

Reichert, C. J. 2015. Tax matters: Gifts to family trust are present interests in property. Journal of Accountancy (August): 72-74.

Reichert, C. J. 2015. Tax matters: Merged corporations can offset tax interest. Journal of Accountancy (February): 66-67.

Reichert, C. J. 2015. Tax matters: Mortgage debt limit applied per taxpayer. Journal of Accountancy (November): 76-77.

Reichert, C. J. 2015. Tax matters: Refundable state business tax credits are income. Journal of Accountancy (June): 74-76.

Reichert, C. J. 2015. Tax matters: Right to purchase land is a capital asset. Journal of Accountancy (March): 68, 70.

Reichert, C. J. 2015. Tax matters: Taxpayer is awarded attorneys' fees and court costs. Journal of Accountancy (October): 74-75.

Reichert, C. J. 2016. Compensation is held reasonable and a management fee deduction allowed. Journal of Accountancy (September): 78-80.

Reichert, C. J. 2016. Deduction allowed for unredeemed 'fuelperks!' Journal of Accountancy (October): 66.

Reichert, C. J. 2016. Forfeited deposits are ordinary income. Journal of Accountancy (December): 68-70.

Reichert, C. J. 2016. Form 1098-T is not controlling. Journal of Accountancy (August): 70-71.

Reichert, C. J. 2016. Tax matters: Alleged ROBS-type transaction leaves business funding taxable. Journal of Accountancy (June): 79-80.

Reichert, C. J. 2016. Tax matters: IRS withdraws controversial charitable donation information reporting rules. Journal of Accountancy (April): 78-79.

Reichert, C. J. 2016. Tax matters: Judge's above-the-line employee expense deduction is disallowed. Journal of Accountancy (May): 68-70.

Reichert, C. J. 2016. Tax matters: Missing signature means return is invalid. Journal of Accountancy (January): 59-60.

Reichert, C. J. 2016. Tax matters: No carryforward of disallowed IRA deduction. Journal of Accountancy (February): 68-70.

Reichert, C. J. 2016. Tax matters: Prohibited transaction results in deemed IRA distribution. Journal of Accountancy (July): 71-72,74.

Reichert, C. J. 2016. Tax matters: Trusts prevail in transferee liability case. Journal of Accountancy (March): 76-77.

Reichert, C. J. 2017. Canceled debt is partially excludable. Journal of Accountancy (May): 74-76.

Reichert, C. J. 2017. Couple must repay advance premium tax credit. Journal of Accountancy (December): 65-66.

Reichert, C. J. 2017. District court reverses emotional distress damages award against the IRS. Journal of Accountancy (February): 62.

Reichert, C. J. 2017. Filing of incorrect form is considered a valid informal refund claim. Journal of Accountancy (September): 65-67.

Reichert, C. J. 2017. Loan guarantees do not increase S corporation shareholder's basis. Journal of Accountancy (July): 66.

Reichert, C. J. 2017. Medical practice owner is held liable for employment taxes. Journal of Accountancy (March): 62-64.

Reichert, C. J. 2017. Mistaken IRA rollover creates problems for taxpayer. Journal of Accountancy (April): 60.

Reichert, C. J. 2017. No unrestricted right to fraudulently obtained income. Journal of Accountancy (June): 76-78.

Reichert, C. J. 2017. 'Pump and dump' theft loss allowed despite open arbitration claim. Journal of Accountancy (August): 64-65.

Reichert, C. J. 2017. Tax Court allows business bad debt deduction. Journal of Accountancy (November): 66-69.

Reichert, C. J. 2017. Tax Court: Taxpayers engaged in abusive Roth IRA transactions. Journal of Accountancy (October): 58.

Reichert, C. J. 2018. Appellate court vacates summary judgment for unpaid withholding taxes. Journal of Accountancy (September): 60-61.

Reichert, C. J. 2018. Canadian's Ohio unemployment compensation is taxable. Journal of Accountancy (January): 62-64.

Reichert, C. J. 2018. CEO of tax-exempt organization hit with excess benefit taxes. Journal of Accountancy (May): 66-68.

Reichert, C. J. 2018. Charitable contribution deduction denied for conservation easement. Journal of Accountancy (July): 64-65.

Reichert, C. J. 2018. Frequent gambler was not a professional. Journal of Accountancy (February): 63-64.

Reichert, C. J. 2018. Income omission triggers 6-year limitation period. Journal of Accountancy (November): 62, 64.

Reichert, C. J. 2018. Short sale is considered on transaction. Journal of Accountancy (June): 58-59.

Reichert, C. J. 2018. U.K. divorce decree payment was not alimony. Journal of Accountancy (March): 67-68.

Reichert, C. J. 2018. Volunteer board member of not-for-profit may assert reasonable cause for unpaid payroll taxes. Journal of Accountancy (August): 66-67.

Reichert, C. J. 2019. Medical marijuana dispensary is denied increases to its COGS. Journal of Accountancy (March): 56-57.

Reichert, C. J. 2019. Question of material fact existed for untimely filed tax return. Journal of Accountancy (April/May): 59-60.

Reichert, C. J. 2019. State cash grants were nontaxable contributions to capital. Journal of Accountancy (August): 58.

Reichert, C. J. 2019. Tax court denies microcaptive insurance arrangement. Journal of Accountancy (July): 58-59.

Reichert, C. J. 2019. Tax matters: Mayo Clinic held to be an educational organization despite engaging in noneducational activities: A district court invalidates a regulation requiring educational activities to be an educational organization's primary function and its other activities to be merely incidental to those activities. Journal of Accountancy (November): 62-63.

Reichert, C. J. 2019. Tax matters: Short-term use prevents grouping real property activities. Journal of Accountancy (December): 70.

Reichert, C. J. 2019. Taxpayer allowed a deduction under claim of right. Journal of Accountancy (September): 57-58.

Reichert, C. J. 2019. Taxpayers are again denied theft loss for 'pump and dump' fraud. Journal of Accountancy (February): 53-55.

Reichert, C. J. 2019. Taxpayers change to foreign tax deduction is ruled untimely. Journal of Accountancy (January): 60.

Reichert, C. J. 2019. Taxpayers did not properly notify IRS of address change, the Tax Court holds. Journal of Accountancy (June): 52.

Reichert, C. J. 2019. Taxpayer's IRA rollover was timely. Journal of Accountancy (October): 64.

Reichert, C. J. 2020. Denial of taxpayer' travel deductions is upheld. Journal of Accountancy (July): 53-54.

Reichert, C. J. 2020. Golf course easement served a valid conservation purpose. Journal of Accountancy (September): 67-68.

Reichert, C. J. 2020. No deduction for paying corporate parent's expense. Journal of Accountancy (January): 52.

Reichert, C. J. 2020. Tax Court denies deduction for conservation easement. Journal of Accountancy (August): 54-55.

Reichert, C. J. 2020. Tax court holds cutting horse activity had a profit motive. Journal of Accountancy (March): 63-64.

Reichert, C. J. 2020. Tax matters: Missing IP PIN does not toll the limitation period. Journal of Accountancy (December): 64.

Reichert, C. J. 2020. Taxpayers are allowed charitable contribution deductions for land. Journal of Accountancy (November): 58-61.

Reichert, C. J. 2020. Taxpayers' petition to the Tax Court was untimely. Journal of Accountancy (June): 54-55.

Reichert, C. J. 2021. President of not-for-profit organization denied passthrough losses. Journal of Accountancy (March): 48.

Reichert, C. J. 2021. Taxpayers adequately apprised the IRS of their change in address. Journal of Accountancy (April/May): 38-39.

Reichert, C. J. 2021. Taxpayers not allowed Ponzi loss safe harbor. Journal of Accountancy (February): 46-47.

Reichert, C. J. 2021. Tomato processor's accrued production costs fail all-events test. Journal of Accountancy (January): 46-47.

Reichert, C. J. and L. J. Kreissl. 2013. Tax matters: Basis reporting for debt instruments and options is phased in. Journal of Accountancy (July): 72-77.

Reichert, C. J., K. M. Cooley and D. Pulliam. 2013. Tax matters: Royalties, U.S.-connected income. Journal of Accountancy (June): 76-80.

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Reif, B. and Buha. 2012. Tax preparers' liability for incurred interest charges: Eckert decision in California could lead to reduced taxpayer recovery. The CPA Journal (February): 66-67.

Reighard, J. J. 1933. A problem in income taxes. The Accounting Review (March): 68-70.

Reilly, R. F. 2011. Considerations in the advance pricing agreement application process: Transfer pricing issues for taxpayers. The CPA Journal (September): 26-31.

Reilly, R. F. 2011. Tax considerations of closely held corporation equity-based compensation. The CPA Journal (January): 32-35.

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Richardson, A. P. 1918. File early. Journal of Accountancy (November): 376-378.

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Richardson, A. P. 1919. Filing tax returns. Journal of Accountancy (November): 372-373.

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Rinier, J. W. and A. P. Curatola. 2015. Taxpayers and identity theft. Strategic Finance (March): 14, 16.

Rinier, J. W. and A. P. Curatola. 2016. Enhanced charitable deduction for food inventory. Strategic Finance (December): 16, 18.

Rinier, J. W. and A. P. Curatola. 2016. Extended involuntary conversion relief. Strategic Finance (January): 13-14.

Rinier, J. W. and A. P. Curatola. 2016. Inherited IRSs and state income tax. Strategic Finance (July): 15-16.

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Rinier, J. W. and A. P. Curatola. 2016. Gain from sale of principle residence. Strategic Finance (October): 12, 14.

Rinier, J. W. and A. P. Curatola. 2017. 2017 tax-year filing issues. Strategic Finance (December): 14, 16.

Rinier, J. W. and A. P. Curatola. 2017. Private collection agencies are back. Strategic Finance (May): 19-20.

Rinier, J. W. and A. P. Curatola. 2017. Self-certification for 60-day rollover rule. Strategic Finance (January): 15-16.

Rinier, J. W. and A. P. Curatola. 2017. The expanded preparer's due diligence checklist. Strategic Finance (February): 17-18.

Rinier, J. W. and A. P. Curatola. 2017. When to report gifts: Where gift taxes are concerned, it's better to receive a gift than to give one. Strategic Finance (September): 20, 22.

Rinier, J. W. and A. P. Curatola. 2018. Depreciation and the TCJA. Strategic Finance (December): 18-19.

Rinier, J. W. and A. P. Curatola. 2018. Hobby gross income and expenses after the TCJA. Strategic Finance (July): 15-16.

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Rinier, J. W. and A. P. Curatola. 2019. Backdoor Roth IRAs. Strategic Finance (August): 13-14.

Rinier, J. W. and A. P. Curatola. 2019. Deducting automobile business costs. Strategic Finance (March): 21-22.

Rinier, J. W. and A. P. Curatola. 2019. Excess salt itemized deductions. The U.S. Treasury Department has issued guidance on the taxation of state and local tax refunds resulting from the Tax Cuts and Jobs Act. Strategic Finance (October): 12,14.

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Rinier, J. W. and A. P. Curatola. 2021. Consolidated Appropriations Act, 2021. Strategic Finance (April): 15-16.

Rinier, J. W. and A. P. Curatola. 2021. Livestock sold on account of drought. Strategic Finance (February): 15-16.

Rinier, J. W. and A. P. Curatola. 2021. Taxes: Due diligence penalties for preparers. Strategic Finance (June): 15-16.

Rinier, J. W. and A. P. Curatola. 2021. Taxes: Paycheck protection program loan deductions. Strategic Finance (August): 18, 20.

Rinier, J. W. and A. P. Curatola. 2021. Treatment of inherited plans and IRAs: The SECURE Act provides required minimum distribution rules for beneficiaries who aren't surviving spouses. Strategic Finance (March): 17-18.

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Rosenberg, D. L. 2011. Tax matters. Journal of Accountancy (March): 54-57.

Rosenberg, D. L. and A. F. Schuldenfrei. 2010. Education expenses: An analysis of the New American Opportunity Tax Credit. The CPA Journal (February): 53-55.

Rosenberg, D. L. and A. F. Schuldenfrei. 2010. Innocent spouse relief: Alternatives after the Lantz case. Journal of Accountancy (December): 46-52.

Rosenberg, D. L. and A. F. Schuldenfrei. 2015. Gross income omissions and the 6-year tax assessment period. Journal of Accountancy (February): 54-58.

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Rosenberg, M. 2012. Top five year-end tax planning tips for U.S. corporations. The CPA Journal (December): 13.

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Rosenthal, C. and A. Kaur. 2016. Nevada's new tax revenue plan. The CPA Journal (August): 68-69.

Rosenthal, C. and A. Kaur. 2016. New York State's new investment capital and income rules. The CPA Journal (October): 60-61.

Rosenthal, C. L. and A. Kaur. 2020. An overview of current developments in California and Texas. The CPA Journal (February): 66-67.

Rosenthal, C. and A. Yang. 2016. New York's enhanced collection procedures for delinquent taxpayers driver's license suspension program. The CPA Journal (May): 64-65.

Rosenthal, C. and K. Schipp. 2022. Recent California State and local tax development. The CPA Journal (March/April): 68-69.

Rosenthal, C. and P. Duffany. 2015. An overview of unclaimed property: Planning opportunities and strategies to minimize risk. The CPA Journal (February): 60.

Rosenthal, C. L. and C. Bernier. 2020. Foreign exchange losses and state compliance. The CPA Journal (April): 60-61.

Rosenthal, C. L. and L. E. Rothenberg. 2020. COVID-19 and the 'great lockdown'. The CPA Journal (July/August): 66-69.

Rosenthal, C. L. and L. E. Rothenberg. 2020. Current tax issues in the cloud. The CPA Journal (June): 58-59.

Rosenthal, C. L. and L. E. Rothenberg. 2020. Recent New York sales tax litigation leaves auto dealership at side of road. The CPA Journal (October/November): 78-79.

Rosenthal, C. L. and L. E. Rothenberg. 2022. Key personal income tax decision: New York Appeals Court holds taxpayer's vacation home did not qualify as 'Permanent Place of Abode.' The CPA Journal (July/August): 66-67.

Rosenthal, C. L. and L. E. Rothenberg. 2022. The complexity of sales taxation of information services: A review of recent New York litigation. The CPA Journal (January/February): 70-71.

Rosenthal, C. L., A. Kaur and M. H. Levin. 2020. Tax provisions of New York State's 2020/21 budget and COVID-19 due date extensions. The CPA Journal (May): 56-57.

Rosenthal, C., A. Kaur and P. Duffany. 2015. New York City commerical rent tax. The CPA Journal (November): 58-59.

Rosenthal, C., F. Komarow and P. Duffany. 2015. Who is a New York resident? The CPA Journal (April): 50-52.

Rosenthal, C., F. Komarow and P. Duffany. 2016. The New York State bulk sale notification requirement. The CPA Journal (March): 56-57.

Rosenthal, C., J. Lanza and P. Duffany. 2015. New York tax credits and incentives. The CPA Journal (June): 66-67.

Rosenthal, C., J. Morhart, P. Rabinowitz and P. Duffany. 2015. The New York City unincorporated business tax: Understanding the effect on pass-through entities. The CPA Journal (December): 64-65.

Rosenthal, C., P. Rabinowitz and A. Yang. 2016. New York State and City prior net operating loss conversion. The CPA Journal (June): 72-73.

Rosenthal, C., P. Rabinowitz and A. Yang. 2017. Tax changes in the 2017/2018 New York State budget. The CPA Journal (June): 70-71.

Rosenthal, C., P. Rabinowitz and F. Liu. 2017. Adapting to new federal tax returns due dates in New York. The CPA Journal (April): 72-73.

Rosenthal, C., P. Rabinowitz and F. Liu. 2017. State and local tax roundup of current developments. The CPA Journal (May): 62-63.

Rosenthal, C., P. Duffany and S. Smith. 2015. Developments in the sales tax of electronic commerce. The CPA Journal (May): 42-43.

Rosenthal, C., S. Smith and K. Paton. 2017. Understanding click-through Nexus: States seek to collect sales and use taxes from remote vendors. The CPA Journal (January): 62-63.

Rosenthal, C., S. Solomon and A. Yang. 2016. New York State and city real estate transfer taxes. The CPA Journal (April): 58-59.

Rosenthal, C. L. 2018. First look at the Tax Cuts and Jobs Act: Impact on state taxation. The CPA Journal (February): 14.

Rosenthal, C. L. and A. Kaur. 2017. Changes to Washington's B&O tax economic nexus standard and use tax notice and reporting. The CPA Journal (October): 60-61.

Rosenthal, C. L., and A. Kaur. 2017. New York State Department of Labor Unemployment Insurance Tax Audits: A growing trend. The CPA Journal (August): 62-63.

Rosenthal, C. L. and A. Kaur. 2017. Sales and use tax update. The CPA Journal (September): 64-65.

Rosenthal, C. and A. Kaur. 2021. An overview of current developments in D.C., Florida, and Maryland. The CPA Journal (October/November): 74-75. (Related to taxes).

Rosenthal, C. L. and A. Kaur. 2021. New York State's new pass-through entity tax. The CPA Journal (June/July): 74-75.

Rosenthal, C. L. and A. Yang. 2016. State and local tax roundup of current developments. The CPA Journal (December): 58-59.

Rosenthal, C. L. and A. Yang. 2018. New York City commercial rent tax: Recent developments and the small business tax credit. The CPA Journal (August): 65.

Rosenthal, C. L. and A. Yang. 2018. The IRS shutdown of SALT deduction workarounds: A comparison of states. The CPA Journal (December): 68-69.

Rosenthal, C. L. and B. Wexler. 2019. New York State decouples from certain federal personal income tax changes: An overview of key changes. The CPA Journal (February): 68-69.

Rosenthal, C. L. and C. Galamgam. 2018. Connecticut legislative update: Personal, corporate, and estate and gift tax changes. The CPA Journal (February): 72-73.

Rosenthal, C. L. and C. Li. 2018. State and local tax roundup: Current developments in New Jersey and Connecticut. The CPA Journal (July): 66-67.

Rosenthal, C. L. and C. Galamgam. 2019. Changes affecting Connecticut personal income taxes: A refresher of key revisions. The CPA Journal (April): 70.

Rosenthal, C. L. and C. Galamgam. 2019. Summary of key Connecticut budget and tax changes. The CPA Journal (September): 64-66.

Rosenthal, C. L. and F. Komarow. 2016. New York residency audits and the enhanced utilization of electronic data records. The CPA Journal (November): 60-61.

Rosenthal, C. L. and F. R. Komarow. 2017. Proper utilization of cellphone records to determine statutory residence in New York. The CPA Journal (March): 60-63.

Rosenthal, C. L. and F. Komarow. 2018. New York State residency update: Tax tribunal provides clarity on "permanent place abode" definition. The CPA Journal (August): 62-64.

Rosenthal, C. L. and H. Golematis. 2018. New Jersey's 2019 state budget: Significant tax changes and an amnesty program. The CPA Journal (September): 69.

Rosenthal, C. L. and H. Golematis. 2019. New Jersey update: Guidance on the unitary business test and combined reporting requirement. The CPA Journal (December): 84.

Rosenthal, C. L. and J. Hu. 2019. Oregon's new commercial activity tax. The CPA Journal (August): 66-67.

Rosenthal, C. L. and K. Schipp. 2021. California approves SALT Cap workaround: An overview of the key provisions. The CPA Journal (August/September): 75. (Related to the limitation on the deduction for state and local taxes paid for individuals).

Rosenthal, C. L. and L. E. Rothenberg. 2018. New Jersey enacts sales tax reforms: Taxing remote sellers and marketplace facilitators. The CPA Journal (November): 63.

Rosenthal, C. L. and L. E. Rothenberg. 2019. How to win a New York sales tax audit, despite poor recordkeeping. The CPA Journal (March): 62-63.

Rosenthal, C. L. and L. E. Rothenberg. 2019. New York sales tax economic nexus update. The CPA Journal (September): 67.

Rosenthal, C. L. and L. E. Rothenberg. 2019. The continuing fight over the SALT deduction cap. The CPA Journal (October): 61.

Rosenthal, C. L. and L. E. Rothenberg. 2021. The exodus from New York due to Covid-19: Income tax residency considerations. The CPA Journal (April/May): 68-71.

Rosenthal, C. L. and M. L. Castilla. 2019. California State and local tax update. The CPA Journal (July): 60-61.

Rosenthal, C. L., A. Kaur and D. Isaeva. 2021. Changes to 'business activity' on the horizon? The CPA Journal (February/March): 74-75.

Rosenthal, C. L., A. Kaur and M. H. Levin. 2018. Tax changes in the 2018/2019 New York State budget. The CPA Journal (June): 66-68.

Rosenthal, C. L., C. Povilonis and C. Galamgam. 2018. Connecticut enacts new tax pass-through entities. The CPA Journal (September): 67-68.

Rosenthal, C. L., L. E. Rothenberg and M. H. Levin. 2019. Tax changes in the 2019/2020 New York State budget: Summary of key provisions. The CPA Journal (June): 66-67.

Rosenthal, C. L., P. Rabinowitz and C. Li. 2018. Changes to the New York City commerical rent tax: A victory for small business owners. The CPA Journal (March): 63.

Rosenthal, C. L., P. Rabinowitz and A. Yang. 2018. New York State and City net operating loss conversions: Common errors and important highlights. The CPA Journal (January): 68-69.

Rosenthal, C. L., S. Smith and L. Lewis. 2022. The taxability of third-party food delivery services. The CPA Journal (May/June): 70-71.

Rosenthal, C. L., S. Smith and W. Galex. 2019. Changing the state and local tax nexus playing fields: An update on the impact of Wayfair. The CPA Journal (May): 67-69.

Rosenthal, C. L., S. Solomon and F. Komarow. 2018. Tax-exempt leases of tangible personal property: Sales and use tax implications. The CPA Journal (May): 67-69.

Rosenthal, L., B. Brown, J. L. Higgs and T. J. Rupert. 2023. Tax software versus paid preparers: Motivations and predictors for the mode of tax preparation assistance. Accounting Horizons (March): 173-191.

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Rubenfield, A. J. and G. M. Pandit. 2019. The status of the 'marriage penalty': An update from the Tax Cuts and Jobs Act. The CPA Journal (January): 26-31.

Rubin, D. S. 2011. Seven good reasons credit shelter trusts remain relevant. Journal of Accountancy (June): 44-48.

Rubin, D. S. 2014. Asset protection or retirement funds after Clark: Supreme court decision denies exclusion of an inherited IRA from a bankruptcy estate. Journal of Accountancy (October): 48-50, 52-53.

Rule, C. 2015. The IRS LB&Is new document request process, 18 months later. The CPA Journal (October): 50-52.

Rule, C. 2016. Applying civil penalties for willful violations of FBAR requirements. The CPA Journal (October): 58-59.

Rule, C. 2017. IRS Form 3520, penalties, and whether to make a protective filing. The CPA Journal (December): 59-61.

Rule, C. 2019. Getting taxpayers' consent to disclose or use tax return information under IRC Section 7216. The CPA Journal (November): 64-66.

Rule, C. 2019. The confidentiality of a client's tax return information: Provisions tax preparers must remember. The CPA Journal (October): 68-70.

Rule, C. and R. A. S. Wirth. 2021. How to delegate payroll, employee-related tax filings, and associated employer duties to a professional employer organization. The CPA Journal (February/March): 70-73.

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Rusk, S. G. 1921. Income-tax department. Journal of Accountancy (January): 56-63; (February): 132-144; (March): 191-213; (April): 290-301; (May): 369-379; (June): 434-450; (August): 132-137; (October): 285-299; (November): 355-371; (December): 454-462.

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Rusk, S. G. 1923. Income-tax department. Journal of Accountancy (January): 38-48; (February): 128-129; (March): 212-219; (April): 286-294; (May): 366-375; (June): 446-449; (July): 36-46; (August): 123-127; (September): 204-212; (October): 289-296; (December): 448-459.

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Rusk, S. G. 1925. Treasury rulings. Journal of Accountancy (February): 140-143; (March): 205-216; (May): 404-408; (June): 488-497; (July): 45-53; (August): 119-130; (September): 202-213; (October): 295-300; (November): 364-370; (December): 448-453.

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Sardar, M. 2016. A tax return do-over? The CPA Journal (July): 66-67.

Sardar, M. 2017. Digital currency: Taxation, enforcement, and the John Doe summons. The CPA Journal (September): 62-63.

Sardar, M. 2019. Could the Tax Cuts and Jobs Act mean more state income tax audits? The CPA Journal (May): 65-66.

Sardar, M. 2020. New IRS crytocurency enforcement efforts and opportunities to become compliant. The CPA Journal (January): 54-55.

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Schnee, E. J. 2005. Section 1341 clarified. Journal of Accountancy (March): 86-87.

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Schreiber, S. 2017. Final regs. address premium tax credit issues. Journal of Accountancy (October): 59.

Schreiber, S. 2017. Final rules on Sec. 367 transfers of intangibles apply retroactively. Journal of Accountancy (March): 65.

Schreiber, S. 2017. Guidance issued on PATH Act depreciation, Sec. 179 changes. Journal of Accountancy (July): 71.

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Schreiber, S. P. 2013. FATCA deadlines postponed for six months. Journal of Accountancy (October): 74. (Foreign Account Tax Compliance Act).

Schreiber, S. P. 2013. Final regs. Clarify who is subject to 50% limit on meal and entertainment expenses. Journal of Accountancy (October): 75-76.

Schreiber, S. P. 2013. Final rules issued on individual health care mandate. Journal of Accountancy (November): 58-60.

Schreiber, S. 2013. IRS issues employment tax refund procedures for same-sex spouses. Journal of Accountancy (December): 68.

Schreiber, S. P. 2013. IRS offers a new method for home office deductions: Safe harbor simplifies calculation, but qualification factors are unchanged. Journal of Accountancy (July): 30-34.

Schreiber, S. P. 2013. IRS postpones employer health care penalty and information reporting. Journal of Accountancy (September): 70.

Schreiber, S. P. 2013. Rules for deferral of income from gift card sales clarified. Journal of Accountancy (October): 76-77.

Schreiber, S. P. 2013. TIGTA: Identity theft protections needs improvements. Journal of Accountancy (October): 77-78. (Treasury Inspector General for Tax Administration).

Schreiber, S. P. 2014. Changes proposed to allocation rules for rollovers. Journal of Accountancy (December): 70, 72.

Schreiber, S. P. 2014. CPA practitioners sue to stop PTIN fees. Journal of Accountancy (December): 68-69.

Schreiber, S. P. 2014. Final FATCA rules are issued and final rules on substantial risk of forfeiture are released. Journal of Accountancy (May): 62, 64.

Schreiber, S. P. 2014. Final rules on fiduciary fees keep "unbundling" requirement. Journal of Accountancy (August): 72-73.

Schreiber, S. P. 2014. Federal courts disagree on premium tax credits through federal exchanges, and IRS issues guidance on health insurance premium tax credits. Journal of Accountancy (October): 59-61.

Schreiber, S. P. 2014. Guidance on repair regs. Updates accounting method change procedures. Journal of Accountancy (May): 66-67.

Schreiber, S. P. 2014. IRS issues final rules on sales-based royalties and vendor allowances. Journal of Accountancy (April): 60-61.

Schreiber, S. P. 2014. IRS: Terminating partnerships may not accelerate amortized startup expenditures. Journal of Accountancy (March): 66-67.

Schreiber, S. P. 2014. Internet tax freedom act preempts Illinois click-through Nexus law. Journal of Accountancy (January): 57-58.

Schreiber, S. P. 2014. IRS gives guidance on straddles. Journal of Accountancy (November): 80, 82.

Schreiber, S. P. 2014. IRS provides simplified employer health care coverage reporting. Journal of Accountancy (May): 60.

Schreiber, S. P. 2014. Most qualified plan distributions to pay accident or health premiums are taxable. Journal of Accountancy (August): 76.

Schreiber, S. P. 2014. Partnership basis rules proposed. Journal of Accountancy (April): 63.

Schreiber, S. P. 2014. Penalty calculation properly based on erroneous credits, tax court holds. Journal of Accountancy (February): 62.

Schreiber, S. P. 2014. Regs. permit midyear cuts in employer contributions to 401(k) plans. Journal of Accountancy (February): 58.

Schreiber, S. P. 2014. Rules for written tax advice finalized, and Supreme court sets standards for IRS summons challenges. Journal of Accountancy (September): 96-97.

Schreiber, S. P. 2014. Supreme court holds severance payments are subject to FICA. Journal of Accountancy (June): 64-65.

Schreiber, S. P. 2014. Supreme court: Inherited IRAs are not retirement funds. Journal of Accountancy (September): 98-100.

Schreiber, S. P. 2014. Supreme court resolves circuit split on gross-valuation-misstatement penalty. Journal of Accountancy (March): 64.

Schreiber, S. P. 2014. Whistleblower awards widened. Journal of Accountancy (November): 77-78.

Schreiber, S. P. 2015. Tax matters: Defined contribution plans can offer deferred annuities to older participants. Journal of Accountancy (January): 69-70.

Schreiber, S. P. 2015. Tax matters: Final regs. prescribe E&P treatment in corporate reorganizations. Journal of Accountancy (February): 69-70.

Schreiber, S. P. 2015. Tax matters: Final regulations amend broker basis reporting requirements. Journal of Accountancy (June): 74.

Schreiber, S. P. 2015. Tax matters: Final regulations prevent manipulation of trust uniform basis rules to avoid gain. Journal of Accountancy (November): 81.

Schreiber, S. P. 2015. Tax matters: Final rules govern reporting of specified foreign financial assets. Journal of Accountancy (March): 66-67.

Schreiber, S. P. 2015. Tax matters: IRS fills in details on one-a-year IRA rollover rule. Journal of Accountancy (February): 68-69.

Schreiber, S. P. 2015. Tax matters: IRS issues new and revised passenger automobile depreciation limits, and Proposed rules would govern Sec 41 credit for software. Journal of Accountancy (April/May): 96, 98, 100-101.

Schreiber, S. P. 2015. Tax matters: IRS issues final portability rules for estate tax exemptions. Journal of Accountancy (September): 82.

Schreiber, S. P. 2015. Tax matters: IRS proposes scrapping COD nonpayment testing period. Journal of Accountancy (January): 68-69.

Schreiber, S. P. 2015. Tax matters: IRS to implement donee reporting for charities. Journal of Accountancy (December): 74-76.

Schreiber, S. P. 2015. Tax matters: IRS to limit refunds and credits of foreign withholding payments, Final regs provide rules for assessment limitation period for undisclosed listed transactions, Qualified performance based compensation rules are finalized, and Treatment of CHIP buy-in programs clarified. Journal of Accountancy (July): 70 and 72-74.

Schreiber, S. P. 2015. Tax matters: Minimum essential coverage, other health care reform guidance issued. Journal of Accountancy (March): 72-73.

Schreiber, S. P. 2015. Tax matters: Notice defines terms for economic substance doctrine. Journal of Accountancy (January): 71.

Schreiber, S. P. 2015. Tax matters: Rules for disguised payments to partners are proposed. Journal of Accountancy (October): 73-74.

Schreiber, S. P. 2015. Tax matters: Small businesses excused from filing Form 3115 to comply with repair regs. and Sec 4980D excise tax relief is available for certain small employers. Journal of Accountancy (April/May): 94-95.

Schreiber, S. P. 2015. Tax matters: Streamlined offshore compliance procedures updated. Journal of Accountancy (January): 71-72.

Schreiber, S. P. 2015. Tax matters: Supreme Court invalidates Maryland's' personal income tax structure, Basis rules for estates of 2010 decedents proposed. Journal of Accountancy (August): 72, 74, 76, 78.

Schreiber, S. P. 2016. Defined benefit plan participants can receive lump sum and annuity under new rules. Journal of Accountancy (December): 68.

Schreiber, S. P. 2016. FAQs explain the wrongful incarceration exclusion. Journal of Accountancy (September): 84-85.

Schreiber, S. P. 2016. Final regulations ease allocations of rollover distributions from designated Roth accounts. Journal of Accountancy (August): 70.

Schreiber, S. P. 2016. IRS allows self-certification for late rollovers or retirement plan funds. Journal of Accountancy (November): 78.

Schreiber, S. P. 2016. IRS clarifies: Partners cannot be employees. Journal of Accountancy (August): 73-74.

Schreiber, S. P. 2016. IRS restricts more foreign tax credit splitter arrangement. Journal of Accountancy (December): 70, 72-73.

Schreiber, S. P. 2016. New user fees proposed for IRS installment agreements. Journal of Accountancy (November): 79-80.

Schreiber, S. P. 2016. Tax matters: Amended rules govern FIRPTA dispositions. Journal of Accountancy (May): 66.

Schreiber, S. P. 2017. Earnings-stripping rules make many changes from proposed regs. Journal of Accountancy (January): 71-72.

Schreiber, S. P. 2017. Federal court strikes down PTIN fees, upholds PTINs; IRS reissues centralized partnership audit rules; CPAs urge postponement; IRS provides simplified method for late portability elections. Journal of Accountancy (September): 62-65. (IRS Preparer tax identification numbers).

Schreiber, S. P. 2017. IRS permits same-sex couples to recalculate marital exclusion amounts. Journal of Accountancy (April): 64-65.

Schreiber, S. P. 2017. IRS warns tax professionals of another email phishing scam. Journal of Accountancy (February): 62-63.

Schreiber, S. P. 2017. New rules allow more time to elect to take disaster loss in prior year. Journal of Accountancy (January): 75.

Schreiber, S. 2017. No tax fraud for issuing Form 1099, Seventh Circuit holds; Disbarred tax preparer is not subject to OPR jurisdiction. Journal of Accountancy (June): 80-81.

Schreiber, S. P. 2017. Seventh Circuit holds that taxpayer filed timely Tax Court petition. Journal of Accountancy (April): 62-63.

Schreiber, S. P. 2018. Bipartisan budget act contains tax provisions. Journal of Accountancy (May): 64-65.

Schreiber, S. P. 2018. Final rules govern adequate substantiation for charitable contributions. Journal of Accountancy (November): 61-62.

Schreiber, S. P. 2018. Final rules govern election out of centralized partnership audits. Journal of Accountancy (March): 70-71.

Schreiber, S. P. 2018. IRS guidance addresses limitations on business interest expense. Journal of Accountancy (July): 64.

Schreiber, S. P. 2018. IRS issues proposed regs. on 100% bonus depreciation. Journal of Accountancy (December): 64.

Schreiber, S. P. 2018. IRS to clarify rules on payments in lieu of state and local taxes. Journal of Accountancy (August): 64.

Schreiber, S. P. 2018. IRS updates special per-diem rates for business travel. Journal of Accountancy (January): 66-67.

Schreiber, S. P. 2018. Many tax-exempt organizations no longer need to list donor information. Journal of Accountancy (October): 56.

Schreiber, S. P. 2018. Qualified business income deduction regs. proposed. Journal of Accountancy (October): 52-53.

Schreiber, S. P. 2019. Appeals court upholds PTIN fees. Journal of Accountancy (April/May): 58. (A class action on behalf of 700,000 tax preparers about the Tax Preparer Identification Number fees).

Schreiber, S. P. 2019. Bonus depreciation safe-harbor rules for vehicles issued. Journal of Accountancy (April/May): 58-59.

Schreiber, S. P. 2019. Final rules permit truncated TINs on W-2s. Journal of Accountancy (October): 64-65.

Schreiber, S. P. 2019. IRS clarifies new qualified equity grants. Journal of Accountancy (March): 54-55.

Schreiber, S. P. 2019. IRS issues CPEO final regulations. Journal of Accountancy (August): 59-60.

Schreiber, S. P. 2019. Meals continue to be deductible under IRS guidance. Journal of Accountancy (January): 60-61.

Schreiber, S. P. 2019. Safe harbor allows QBI deduction for rental real estate businesses. Journal of Accountancy (December): 66.

Schreiber, S. P. 2019. Supreme Court holds North Carolina cannot tax trust lacking minimum contract. Journal of Accountancy (September): 60-61.

Schreiber, S. P. 2019. Tax preparer due-diligence rules are finalized. Journal of Accountancy (February): 52.

Schreiber, S. P. 2019. Taxpayers may revoke or make late bonus depreciation elections. Journal of Accountancy (November):  65-66.

Schreiber, S. P. 2020. IRS explains how nonfilers can receive economic impact payments. Journal of Accountancy (May): 45, 47.

Schreiber, S. P. 2020. IRS posts FAQs on paid COVID-19-related sick and family leave. Journal of Accountancy (May): 47.

Schreiber, S. P. 2020. Tax matters: Prop. regs. would govern silo rules for exempt organizations. Journal of Accountancy (July): 52-53.

Schreiber, S. P. 2020. Taxpayer may deduct casualty losses in prior years. Journal of Accountancy (January): 54.

Schreiber, S. P. 2021. 2021 child tax credit, EITC, and premium tax credit limits updated. Journal of Accountancy (July): 52, 54.

Schreiber, S. P. 2021. Final regs. issued on foreign partnership interests. Journal of Accountancy (January): 48-49.

Schreiber, S. P. 2021. Safe harbor for deducting PPP loan expenses. Journal of Accountancy (July): 50.

Schreiber, S. P. 2021. When is food and drink 'provided by a restaurant'? Journal of Accountancy (July): 50-51.

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The CPA Journal. 2015. Tax & accounting update. The CPA Journal (December): 14.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (January): 12.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (February): 16.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (March): 13.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (April): 20.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (May): 15.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (June): 17.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (July): 24.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (August): 21.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (September): 14.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (October): 11-13.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (November): 13.

The CPA Journal. 2016. Tax & accounting update. The CPA Journal (December): 20.

The CPA Journal. 2017. Criminal investigation and prosecution of tax preparers. The CPA Journal (January): 35-37.

The CPA Journal. 2017. Dealing with nonfilers. The CPA Journal (January): 20-22.

The CPA Journal. 2017. Exhibit: Summary of New York State and City due date and extension changes for calendar year taxpayers. The CPA Journal (April): 73.

The CPA Journal. 2017. Federal tax preparation. The CPA Journal (January): 18-19.

The CPA Journal. 2017. Gift tax returns & IRS examination. The CPA Journal (January): 23-25.

The CPA Journal. 2017. Preparer penalties. The CPA Journal (January): 26-28.

The CPA Journal. 2017. Receipts? What receipts? The CPA Journal (January): 29-31.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (January): 16.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (February): 14.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (March): 14.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (April): 15.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (May): 12.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (June): 21.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (July): 17.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (August): 13.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (September): 24.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (October): 19.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (November): 13.

The CPA Journal. 2017. Tax & accounting update. The CPA Journal (December): 19.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (January): 21.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (February): 15.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (March): 21.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (April): 33.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (May): 19.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (June): 16-17.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (July): 25.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (August): 16.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (September): 17-18.

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (October): 15-16. (Proposed regulations would eliminate the benefit of SALT limitation workarounnds. IASB news: Hoogervorst sees uncertain outcome for reassessment of goodwill impairment. AICPA news: Test sites for uniform CPA examination expand in Europe. GASB news: Guidance for separate legal entities clarified.)

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (November): 17. (Tax news: House passes new tax bills. FASB news: EITF proposes aligning accounting for television, movie production costs. IASB news: Performance reporting project becomes major priority. PCAOB news: Comment letters back more relevant release of inspection results. GASB news: Comments sought on plan to update government financial reporting model.)

The CPA Journal. 2018. Tax & accounting update. The CPA Journal (December): 22-23. (Tax news: IRS adds five new issues to LB&I audit strategy; FASB news: Government assistance, income tax disclosures up for debate. IASB news: Delay of insurance standard's effective date unlikely. AICPA news: ASB agrees to align final standard with PCAOB guidance. PCAOB news: Hamm reminds auditors to follow established audit rules despite advances in technology. SEC news: Bricker stresses importance of intangible asset standard for cryptocurrencies.)

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (January): 16-17.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (February): 17.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (March): 19.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (April): 23.

The CPA Journal. 2019. Tax & Accounting update. The CPA Journal (May): 17.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (June): 12.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (July): 15.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (August): 13.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (September): 17.

The CPA Journal. 2019. Tax & Accounting update. The CPA Journal (October): 14.

The CPA Journal. 2019. Tax & Accounting update. The CPA Journal (November): 11.

The CPA Journal. 2019. Tax & accounting update. The CPA Journal (December): 17.

The CPA Journal. 2021. Charitable contribution benefits extended by the Consolidated Appropriations Act: Private foundations may benefit. The CPA Journal (April/May): 11-12.

The CPA Journal. 2021. Tax & accounting update. The CPA Journal (February/March): 14.

The CPA Journal. 2021. Tax & accounting update. The CPA Journal (April/May): 19-20.

The CPA Journal. 2021. Tax & accounting update. The CPA Journal (June/July): 21.

The CPA Journal. 2021. Tax & accounting update. The CPA Journal (August/September): 23.

The CPA Journal. 2021. Tax & accounting update. The CPA Journal (October/November): 19.

The CPA Journal. 2021. Tax & accounting update. The CPA Journal (December): 18-19.

The CPA Journal. 2022. Tax & accounting update. The CPA Journal (January/February): 18.

The CPA Journal. 2022. Tax & accounting update. The CPA Journal (March/April): 15.

The CPA Journal. Tax & accounting update. The CPA Journal (May/June): 12-13.

The CPA Journal. 2022. Tax & accounting update. The CPA Journal (July/August): 17.

The CPA Journal. 2022. Tax & accounting update. The CPA Journal (September/October): 19.

The CPA Journal. 2022. Tax & accounting update. The CPA Journal (November/December): 19.

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