Book Description
Synthesizes results of the "Sustainable Agriculture Initiative," a "systematic socioeconomic comparison of sustainable and conventional farming" sponsored by the Northwest Area Foundation and conducted in a five-state area. ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1992. The length of the article is 4666 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Certified public accountants need to know how the IRS uses income reconstruction methods to generate adjusted gross income if taxpayers have inadequate records. A cash-T method begins with tax return data and includes a personal interview. A cash expenditures method includes nondeductible expenditures not used by the cash-T method. A net worth method calculates net worth as assets minus liabilities and is used for multiple years or if many changes occur in one year. Accountants should be able to duplicate IRS audit results to avoid penalties to themselves as well as the taxpayer.

Citation Details
Title: Indirect methods of income reconstruction.
Author: Robert Carney
Publication: The Tax Adviser (Magazine/Journal)
Date: August 1, 1992
Publisher: American Institute of CPA's
Volume: 23Issue: n8Page: 536(13)

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 1995. The length of the article is 3443 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Treasury Department's Circular 230 sets forth the ethical standards for accountants, attorneys and enrolled agents practicing before the IRS. Compliance with these rules is essential, though balancing these rules and clients' best interests may be challenging at times. The rules govern the positions that practitioners may take as well as when practitioners must respond to information requests. Disreputable conduct, characterized as being based on gross incompetence or reckless conduct, can result in suspension or disbarment from practicing before the IRS.

Citation Details
Title: The tax practitioner's guide to Circular 230. (part 2) (Treasury Dept Circular 230)
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: December 1, 1995
Publisher: American Institute of CPA's
Volume: 26Issue: n12Page: 711(5)

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 2001. The length of the article is 6878 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Proposed amendments to circular 230. (part 2) (tax consultant standards)
Author: Susan L. Willey
Publication: The Tax Adviser (Magazine/Journal)
Date: December 1, 2001
Publisher: American Institute of CPA's
Volume: 32Issue: 12Page: 830(8)

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from Journal of Managerial Issues, published by Pittsburg State University - Department of Economics on September 22, 1996. The length of the article is 7261 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Assessing the managerial objectives of CPA firm partners.
Author: John C. Gardner
Publication: Journal of Managerial Issues (Refereed)
Date: September 22, 1996
Publisher: Pittsburg State University - Department of Economics
Volume: v8Issue: n3Page: p343(17)

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1992. The length of the article is 879 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Retained interests that constitute qualified interests are valued under Section 7520. Any retained interest that is not a qualified interest is valued at zero for tax purposes. This valuation rule governs transfers in trust, including grantor retained income trusts; transfers of property that have one or more term interests; joint purchases of property by families; and remainder interest sales.

Citation Details
Title: ... Transfers in trust.
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1992
Publisher: American Institute of CPA's
Volume: 23Issue: n4Page: 223(2)

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 2006. The length of the article is 6890 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Amendments to circular 230: this two-part article analyzes additions and amendments to the circular 230 regulations adopted in 2004 and 2005. Part 1 covers rules on best practices and the definition of covered opinions.(part 1)
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: January 1, 2006
Publisher: American Institute of CPA's
Volume: 37Issue: 1Page: 24(9)

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1992. The length of the article is 6906 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Section 6694 has been revised and tax preparers may take tax positions based on a 'realistic possibility of success' rather than the former 'reasonable basis' standard. Section 6694(a) provides for a $250 tax liability penalty for inaccurate statements on a return. A tax preparer can make a good faith challenge to tax regulations without incurring the risk of penalty by filing a Form 8275 Disclosure Statement.

Citation Details
Title: The final return preparer regulations.
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1992
Publisher: American Institute of CPA's
Volume: 23Issue: n4Page: 208(10)

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on February 1, 2003. The length of the article is 2503 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Circular 230 final Regs.(practice before the IRS)(part 2)
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: February 1, 2003
Publisher: American Institute of CPA's
Volume: 34Issue: 2Page: 96(4)

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1992. The length of the article is 432 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: ... Buy-sell agreements and.... (Brief Article)
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1992
Publisher: American Institute of CPA's
Volume: 23Issue: n4Page: 222(2)

Article Type: Brief Article

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from Journal of Soil and Water Conservation, published by Soil & Water Conservation Society on November 1, 1993. The length of the article is 2041 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Towards Sustainability: Soil and Water Research Priorities for Developing Countries. (book reviews)
Author: John C. Gardner
Publication: Journal of Soil and Water Conservation (Refereed)
Date: November 1, 1993
Publisher: Soil & Water Conservation Society
Volume: v48Issue: n6Page: p520(1)

Article Type: Book Review

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 2004. The length of the article is 4210 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: An analysis of SSTS interpretation no. 1-2.(part 2)(Statements on Standards for Tax Services)
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: August 1, 2004
Publisher: American Institute of CPA's
Volume: 35Issue: 8Page: 496(6)

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on March 1, 2000. The length of the article is 5222 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Tax practice standards for the new millennium.
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: March 1, 2000
Publisher: American Institute of CPA's
Volume: 31Issue: 3Page: 174

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1992. The length of the article is 1486 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Issuers and owners of tax-exempt bonds must keep arbitrage rebate rules in mind in order to protect their tax exemption. A bond becomes an arbitrage bond and thus subject to tax unless all profits are remitted to the federal government every five years if the issuer used the difference between tax-exempt and taxable interest rates to gain a significant financial advantage. State and local government series bonds and qualified regulated investment company stock do not have to follow these rules.

Citation Details
Title: Tax-exempt bonds - questions and answers on arbitrage rebate.
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1992
Publisher: American Institute of CPA's
Volume: 23Issue: n4Page: 238(3)

Distributed by Thomson Gale ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on February 1, 1995. The length of the article is 7541 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: IRC section 6694 requires that tax preparers meet the realistic possibility of success standard in their tax return positions to avoid penalties. The procedures involved in penalty assessment are detailed in Chapter 11 of the Internal Revenue Manual's Consolidated Penalty Handbook. CPA firms and others involved in tax planning and return preparation should be aware of these procedures, and steps should be taken to document all client contact and implement internal education and quality assurance programs.

Citation Details
Title: Sec. 6694 tax preparer penalties: a look at Chapter 11 of the Consolidated Penalty Handbook.
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: February 1, 1995
Publisher: American Institute of CPA's
Volume: 26Issue: n2Page: 67(10)

Distributed by Thomson Gale ... Read more

Customer Reviews (1)

REVIEWS
"The book has three likely uses. First, it can serve as a quick guide for those who can remember any of the author's names for a key article, but need more exact information for location or reference. Second, it can enable those interested in quantitative literature analysis to test and verify much of the work in this area by the authors of this book. Finally, and most likely, the book can help professors identify the seminal works in specific areas of interest. This can be particularly beneficial in designing reading lists for graduate courses.

"The new edition contains three significant additions. First, four additional years are included. Second, the four categories and citation indexes for each article are given in Part I as well as Part II. Third, all indexed articles are listed in the Part II sections, yet readers who scorn the uncited will not be inconvenienced, since unreferenced articles reside at the bottom of each list.

"In summary, this is a significantly improved edition. This unique book shows which works in various areas have most strongly influenced recent academic accounting research. The book should continue to be especially valuable in preparing reading lists for accounting doctoral programs and seminars."
----Accounting Review
"The authors have added citations for research published during the last 3 years to the 22 years of citations contained in the first edition. There is an alphabetical listing of all articles cited, followed by a breakdown according to mode of reasoning, research methodology, school of thought and topical content. Accounting faculty and graduate students will find this to be a useful aid in locating information for their research projects."
---Journal of Accountancy ... Read more

Book Description
This digital document is an article from The Tax Adviser, published by Thomson Gale on February 1, 2006. The length of the article is 5443 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Amendments to circular 230.(part 2)
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: February 1, 2006
Publisher: Thomson Gale
Volume: 37Issue: 2Page: 90(9)

Distributed by Thomson Gale ... Read more