Articles from Journal of Accountancy (October 1, 2009)

Title	Author	Type	Words
ARRA changes 2009 estimated tax rules.	Nevius, Alistair M.		664
Charitable remainder trust update: IRS keeping close watch on popular estate planning tool.	Ransome, Justin P.; Satchit, Vinu		2883
Disclosure consent under (section) 7216: IRS rules effective Jan. 1,2009,delineate more strictly tax return preparers' duties to safeguard taxpayer information from unauthorized disclosure or use. IRC (section) 7216 imposes criminal penalties on the unauthorized use of taxpayer information.	Schreiber, Gerard H., Jr.		561
ESOP redemptions not deductible as dividends.	Schnee, Edward J.		438
Fifth Circuit remands research credit case.	Reichert, Charles J.		607
Interpreting IFRS: understanding the role of the International Financial Reporting Interpretations Committee.	Kenny, Sara York; Larson, Robert K.		3166
Lessons learned from the financial crisis: personal financial planning specialists discuss the altered investment landscape.	Benson, Lyle	Discussion	3218
Losses from interests in LLCs and LLPs not presumptively passive.	Quinn, Tina; Robertson, John F.		1121
Optimism grew again in Q3, spread across industries.	Pinkston, Megan		692
Phone tax challenge reinstated.	Bonner, Paul		693
Recovery Act Reminder for 2009.	Cook, Ellen; Fowler, Anna; Nellen, Annette; Stapleton, Nora; Walloch, Joseph W.		2172
Related parties must share employee stock options costs.	Wells, Jean T.		518
Tax software survey: here are highlights of the JofA's 2009 tax software survey, conducted jointly with The Tax Adviser. Nearly 10,000 AICPA members responded.			539
Teach young CPAs well: partners, CFOs must instill leadership skills to find their successors.	DeFelice, Alexandra		2175
The AICPA Professional Ethics Executive Committee (PEEC) released exposure drafts of revisions to guidance regarding the AICPA Code of Professional Conduct (the Code).			386
The generation-skipping transfer tax: a quick guide: boil down the complexities to avoid costly errors in your clients' estate plans.	Powell, Mark E.		3906
The U.S. economic crisis: root causes and the road to recovery: return to prosperity requires reversal of excessive consumption, low savings trends.	Brown, Gregory W.; Lundblad, Christian		2373
Where to turn.		Directory	677