Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Tax Related Main Page
AICPA. 2008. Fiduciary/Trust Accounting. A Comprehensive Practice Guide. AICPA.
Anders, S. B. 2018. Estate tax resources. The CPA Journal (May): 70-71.
August, J. D. 2017. Executor and beneficiary liability for unpaid income, gift, and estate taxes of a decedent. The CPA Journal (October): 58-59.
Barnett, R. S. 2015. When worlds collide: The intersection of business succession and estate taxation. The CPA Journal (September): 32-36.
Barnett, R. S. and E. Forspan. 2014. Avoiding the squeeze: Trusts, estates, and the new ATRA tax regime. Journal of Accountancy (April): 46-50.
Barnett, R. S. and R. K. Richards. 2012. Lifetime credit shelter trusts: Utilizing the estate and gift tax exemption before it's too late. The CPA Journal (December): 56-58.
Beausejour, D. J. 2017. Exploring the estate tax: Part 1. Journal of Accountancy (October): 20-25.
Beausejour, D. J. 2017. Exploring the estate tax: Part 2: Practitioners should know about the marital deduction and how to use different types of trusts in estate planning. Journal of Accountancy (November): 50-56.
Bockanic, W. N. and R. L. Madison. 2015. Using Roth IRAs and section 529 plans as estate-planning tools. Management Accounting Quarterly (Fall): 33-38.
Bonner, P. 2016. Estate basis consistency and reporting: What practitioners need to know. Journal of Accountancy (June): 60-62, 64, 66, 68-69.
Bonner, P. 2019. Estate and gift exclusion clawback addressed in proposed regs. Journal of Accountancy (March): 54.
Burke, M. M. 2019. Great time for a GRAT: A grantor retained annuity trust can form the cornerstone of an estate plan. Journal of Accountancy (October): 44-49.
Busco, C., A. Riccaboni and R. W. Scapens. 2006. Trust accounting and accounting for trust. Management Accounting Research (March): 11-41.
Clark, D. W. 2016. Tax matters: Tax court discount for assumption of estate taxes. Journal of Accountancy (January): 62.
Clark, D. W. and D. Pulliam. 2014. Tax court allows discount of gift value for assumption of estate taxes. Journal of Accountancy (January): 56.
Cohen, K. S. 2012. The 10 most powerful postmortem planning pointers for trust and estates. Journal of Accountancy (May): 34-36.
Cohen, S. M. and M. M. Shenkman. 2019. Estate and related planning for real estate developers under the TCJA. The CPA Journal (January): 56-59.
Cramer, J. J. Jr. 1964. A note on pension trust accountings. The Accounting Review (October): 869-875.
Davidowitz, M. 2015. The deductibility of fees and expenses paid by a non-grantor trust or estate. The CPA Journal (June): 56-59.
Englebrecht, T. D. and K. J. Pierce. 2011. Key person value adjustments for closely held corporations: Review and analysis of discounts for estate and gift tax purposes. The CPA Journal (July): 51-57.
Ezzamel, M. 2002. Accounting for private estates and the household in the twentieth-century BC middle kingdom, ancient Egypt. Abacus 38(2): 235-262.
Friedman, J. P. 2012. Offers as market value in an estate tax matter: A better indicator than the traditional appraisal methodology. The CPA Journal (June): 50-53.
Gonzalez, D. and G. Ganguli. 2014. IRS ruling may open up a new estate-planning tool. The CPA Journal (December): 50-53.
Goodman, L. and J. A. Soled. 2011. Asset valuations, tax basis, and new estate planning considerations. The CPA Journal (September): 50-51.
Gordon, J. P. 2014. Credit shelter trusts remain important to estate plans. The CPA Journal (September): 58-59.
Greeley, H. D. 1924. Methods of teaching estate accounting and taxation. Journal of Accountancy (September): 196-202.
Hanke, S. A., T. D. Englebrecht, H. Di and T. Bisping. 2012. A two-state analysis of estate taxes and charitable bequests from the most generous decedents. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 38-48.
Harvard Business Review. 1929. Case studies in business: Accounting for payments to the estate of a deceased partner. Harvard Business Review (July): 482-489.
Harvard Business Review. 1929. Summaries of business research: Estate and inheritance taxation of corporate securities. Harvard Business Review (April): 331-338.
Hoffman, W. H., W. A. Raabe, J. E. Smith, D. M. Maloney and E. Willis. 2004. West Federal Taxation: Corporations, Partnerships, Estates and Trusts 2004 (West Federal Taxation. Corporations, Partnerships, Estates and Trusts). South-Western Educational Publishing.
Huston, G. R. and J. M. Huston. 2013 Life's two certainties: An estate and gift tax consulting case. Issues in Accounting Education (August): 11-37.
Itzkowitz, E. A. 2017. Miscellaneous itemized deduction rules contained in the final regulations applicable to estates and nongrantor trusts. The CPA Journal (May): 48-51.
Jackson, C. B. 1978. Trust fund accounting for multi-employer trust funds. Management Accounting (October): 49-54.
Johansson, I. and G. Baldvinsdottir. 2003. Accounting for trust: Some empirical evidence. Management Accounting Research (September): 219-234.
Journal of Accountancy. 2014. Estate tax planning and pitfalls for foreign investors. Journal of Accountancy (July): 77-78.
Journal of Accountancy. 2016. CPAs honored for outstanding service in government; Scholarship funds estate planning conference costs; Young CPA recognized for volunteer and financial literacy activities. Journal of Accountancy (October): 100-101.
Journal of Accountancy. 2017. Feature on psychology and judgment wins best article award; Special recognition award honors outstanding contributions to ASEC projects; Workshop graduates hone networking skills and prep for CPA Exam; Scholarship covers estate planning conference costs for emerging CPA; Sprinkle honored for long-term service in PFP. Journal of Accountancy (September): 76-77.
Journal of Accountancy. 2017. Line items: Estates may rely on transcript for closing confirmation; IRS adds former school to student loan discharge exception; IRS issues new maximum values for employer-provided vehicles. Journal of Accountancy (April): 63.
Journal of Accountancy. 2018. 25 leaders named most powerful women in accounting; Young CPA recognized for volunteerism and dedication to educating future accounting professionals; Sarenski awarded for longtime contributions to tax and financial planning; Scholarship covers estate planning conference costs; Young CPAs honored with personal financial planning standing ovation; Award recognizes CPA Exam's top scorers; PEP distinguished service award recognizes sustained volunteer contributions. Journal of Accountancy (October): 76-78.
Journal of Accountancy. 2018. Awards connect researchers with audit personnel; IMTA Section resources now available to all AICPA members; Trust and estate tax planning article wins JofA Best article award. Journal of Accountancy (September): 82.
Journal of Accountancy. 2018. Line items: Preparer due-diligence regs. to be updated for TCJA; Trust and estate administration expenses still deductible under the TCJA. Journal of Accountancy (October): 55.
Journal of Accountancy. 2020. Reconsideration of estate's penalty abatement yields same result; In-game currency not taxable, IRS clarifies; IRS to step up high-income taxpayer visits. Journal of Accountancy (April): 43.
Katz, J. 2017. Humor: Busy season tax humor. The CPA Journal (April): 11. (A negative balance sheet has it asset backwards. A dedicated inventory accountant believes in LIFO after death. A bad estate plan is a heirbrained idea. Crematories claim the Urned income credit. Marijuana farmers file joint returns).
Katz, N. D. and R. Katz. 2011 What planners need to know about portability: Strategies to minimize estate taxation in an uncertain landscape. The CPA Journal (December): 50-53.
Kess, S. and E. Mendlowitz. 2015. Assisting clients with estate planning. The CPA Journal (October): 58-59.
Kess, S. and E. Mendlowitz. 2019. Understanding the duties of a trustee in administering a trust. The CPA Journal (May): 28-33.
Kieffer, P. B. 2016. Why business insurance is a critical component of an estate plan. The CPA Journal (December): 50-53.
King, J. P. 2006. The ABCs of QPRTs: A properly structured trust can freeze the value of a client's residence for estate tax purposes. Journal of Accountancy (October): 53-56.
Kriesel, W. T. 2012. Estate enhancement plan: A case study of its process and benefits. The CPA Journal (September): 46-49.
Kriesel, W. T. 2017. Accomplishing estate planning goals through the use of partnership income tax rules. The CPA Journal (May): 30-38. (Granting family members partnership interests in a family business).
Lybrand, W. M. 1925. Estate Accounting. Journal of Accountancy (January): 71.
MacDougall, C. 1960. Amortization of premiums on bonds acquired by trusts and estates. The Accounting Review (January): 137-138.
Matak, J. and S. Dane. 2018. First look at the Tax Cuts and Jobs Act: Impact on estate planning. The CPA Journal (April): 25.
Matz, K. 2012. U.S. estate and gift taxation of nonresident aliens: An examination of the rules and regulations. The CPA Journal (April): 50-57.
Matz, K. 2019. Financial planning using qualified opportunity zones: The integration of estate tax and income tax planning is now complete. The CPA Journal (May): 34-39.
Meade, J. A. 2017. Estate allowed deduction for theft loss suffered by an LLC in which it held an interest. Journal of Accountancy (January): 70.
Michaelsen, R. H. 1988. Development of an expert computer system to assist the classification of estate tax returns. Accounting Horizons (December): 63-70.
Nevius, A. M. 2013. Supreme Court strikes down defense of marriage act in estate tax case. Journal of Accountancy (August): 60.
Nevius, A. 2016. Proposed regulations would affect estate valuation discounts. Journal of Accountancy (November): 84-85.
Ngai, V. 2015. Back to the basics of estate planning: Reexamining estate planning needs, regardless of wealth. The CPA Journal (January): 58-63.
Nickerson, M. A. 2017. IRS may examine predeceased spouse's estate return to determine allowable DSUE amount. Journal of Accountancy (December): 64.
Nix, W. E., L. G. Knight and R. A. Knight. 2010. New life for charitable lids: Two recent court victories give formula clauses more power in estate plans. Journal of Accountancy (September): 50-55.
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.
Pippin, S. 2010. Income tax accounting for trusts and estates. Journal of Accountancy (October): 62-68.
Pippin, S. 2010. The never-taxed estate: Why rich people should consider trophy wives and husbands. The CPA Journal (February): 14-15.
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).
Pirrone, M. M. 2020. Estate is entitled to refund of Sec 6651 late-filing penalty. Journal of Accountancy (January): 53-54.
Powers, J. 2020. Lost life insurance and annuities: Accounting for missing assets for probate and estates. The CPA Journal (January): 44-47.
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. Valuation discounts for estate and gift taxes. Journal of Accountancy (July): 32-37.
Reichert, C. J. 2010. Estate must reduce its credit for tax on prior transfers. Journal of Accountancy (December): 58-59.
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.
Richardson, A. P. 1925. Mississippi goes forward, Ethics, a dividing line, Enlarging the field of control, For the honor of the state, Employer and employed, Communications must be confidential, Consistency also is demanded, On the subject of soliciting, And advertising also, Societies are considered, What constitutes a profession, Enforcement of ethical rules, Taxpayers demand audits, Adjustment of discounts in estate accounts. Journal of Accountancy (February): 131-139.
Rider, G. and D. Pulliam. 2011. Palimony claim is a valid estate tax deduction. Journal of Accountancy (June): 64-66.
Rosbe, R. L. 1939. Corpus and income in trust accounting. The Accounting Review (December): 374-381.
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.
Russell, R. L. and R. L. Russell Jr. 2018. Estate basis consistency rules create uncertainty for executors and beneficiaries. The CPA Journal (May): 56-58.
Saxe, E. 1948. Some notes on the teaching of a course in estate and trust accounting. The Accounting Review (January): 93-96.
Scheer, M. S. and E. J. Gac. 1987. New problems for the unwary in estate and gift tax valuations: Penalties under I.R.C. 6660. Accounting Horizons (December): 69-77.
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: 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.
Schultz, S. M. and J. Hollister. 2008. The ledger of Ann DeWitt Bevier (1762-1834), early American estate manager and mother. The Accounting Historians Journal 35(1): 135-166.
Seagle, J. P. and E. Petri. 1977. Gift vs. estate transfer: The method of equated rates. The Accounting Review (January): 124-136.
Sellers, K. and J. C. Tripp. 2015. Converting from C to S corp. may be costlier than you think: Where gifting or bequeathal is contemplated, higher gift and estate tax could be the result. Journal of Accountancy (November): 64-69.
Shenkman, J. I and M. M. Shenkman. 2019. Tax, estate planning, and asset protection considerations. The CPA Journal (July): 69-71.
Shenkman, M. M. 2015. CPAs' growing role in estate planning. The CPA Journal (February): 61-63.
Shenkman, M. M. 2015. Estate planning and the reluctant CPA financial planner. The CPA Journal (September): 58-59.
Shenkman, M. M. 2015. Estate planning for real estate developers. The CPA Journal (October): 60-62.
Shenkman, M. M. 2015. Reflections on the changing world of estate planning. The CPA Journal (August): 78-79.
Shenkman, M. M. 2016. Financial planning must drive estate planning decisions, and CPAs must lead the way. The CPA Journal (April): 68-69.
Shenkman, M. M. 2016. Little estate planning tips that add up. The CPA Journal (July): 74-75.
Shenkman, M. M. 2017. New Jersey estate tax repeal: Will it last and who will benefit? The CPA Journal (January): 70-71.
Shenkman, M. M. 2018. Post-TCJA qualified personal residence trust planning. The CPA Journal (May): 22-25.
Shenkman, M. M. 2021. What to do about estate planning now: Contemplating the impact of proposed legislation. The CPA Journal (April/May): 72-73.
Shenkman, M. M. and G. Plechner. 2017. Annual review meetings: How to get individuals to act. The CPA Journal (August): 67-68. (Review of all estate and financial plans).
Shenkman, M. M. and J. G. Blattmachr. 2020. Estate tax advice today. The CPA Journal (May): 20-25.
Shenkman, M. M. and L. Butler-Parker. 2018. Estate planning after the Tax Cuts and Jobs Act: Opening the dialogue. The CPA Journal (November): 68-70.
Silversmith, D. 2017. Monster.com founder's estate wins dispute over VPFC gain recognition. Journal of Accountancy (August): 65-66.
Todd, K. R. 1966. Reporting equities in estate accounting. Journal of Accounting Research (Autumn): 253-259.
Var, T. 1981. Bonsignori family estate accounting 1461-1632. The Accounting Historians Journal 8(2): 23-35.
Whitehair, A. L. 2017. Use of trust disclaimers in estate planning. Journal of Accountancy (August): 60.
Yokomoto, K. L. 2010. 2010 estate tax repeal, basis rules, and reporting requirements. The CPA Journal (December): 46-49.