January - December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of Accountancy 1905-1925 and 2005-2022 |
Journal Updates by Year
Abdoo, K., L. Gay and J. Kerrigan. 2019. Defining a trade or business for purposes of Sec 199A. Journal of Accountancy (July): 54.
Adams, J. 2019. Focus on staying current. Journal of Accountancy (August): 72.
Almonte, E. 2019. Match your skills with your passion. Journal of Accountancy (October): 80.
Amato, N. 2019. Controllers' updated roles. Journal of Accountancy (June): 14. (Keep system updated and running. Maintain cybersecurity. Prevent fraud. Use tech tools for data analysis. Manage compliance practices. Engage with strategy and forecasting. Manage risks in a changing world).
Aquilio, M. 2019. Financial disability provision does not suspend statute of limitation on taxpayers' refund claims. Journal of Accountancy (July): 60-62.
Aquilio, M. 2019. S corp. expenses not personally deductible by shareholder as a sold proprietor. Journal of Accountancy (July): 62-63.
Austin, S. G., M. G. Fraunces and A. Scudder. 2019. Lease accounting: A private company perspective. Journal of Accountancy (July): 32-36.
Berk, B. A. and D. Wotapka. 2019. Considering consulting? Ask these questions first. Journal of Accountancy (January): 34-38.
Bolt-Lee, C., D. S. Showalter and A. Y. S. Chen. 2019. Highlights of internal audit research. Journal of Accountancy (July): 22-25.
Bonner, P. 2019. 2019 tax software survey. Journal of Accountancy (September): 20-28.
Bonner, P. 2019. Alimony tax gap swells to $3.2 billion, TIGTA finds. Journal of Accountancy (November): 64-65.
Bonner, P. 2019. Church members' donations to minister are denied gift treatment. Journal of Accountancy (January): 62-63.
Bonner, P. 2019. Estate and gift exclusion clawback addressed in proposed regs. Journal of Accountancy (March): 54.
Bonner, P. 2019. 'Parsonage' exclusions ruled constitutional. Journal of Accountancy (June): 55-56.
Bonner, P. 2019. Purported family loans were not bona fide, Tax Court holds. Journal of Accountancy (October): 65-66.
Bonner, P. 2019. Snipes's collection alternative refused. Journal of Accountancy (February): 52-53. (Tax court).
Bonner, P. 2019. Tackling TCJA changes this tax season. Journal of Accountancy (January): 16-20.
Bowling, S. and C. Meyer. 2019. How we successfully implemented AI in audit. Journal of Accountancy (June): 26-28.
Brennan, D. L. Jr. 2019. Sales tax compliance post-Wayfair. Journal of Accountancy (August): 16-20.
Brewster, B. E., J. B. Butler and A. L. Watkins. 2019. Eliminating biases that jeopardize audit quality. Journal of Accountancy (August): 42-47.
Brown, O., D. Shallcross and M. Stuebs. 2019. What it takes for accounting firms to recruit Gen Z. Journal of Accountancy (December): 36-41.
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.
Carney, V. R. and T. D. Lee. 2019. The at-risk rules for partnerships. Journal of Accountancy (June): 50-51. (Calculating a partner's at-risk basis; Avoidance of at-risk rules; Differences between at-risk basis and tax basis, etc.).
Cheng, C., R. Flasher and J. P. Higgins. 2019. Accounting firm data breaches: One state's records. Journal of Accountancy (June): 40-45. (This article focuses on Maryland. Data from Maryland suggest accounting firm data breaches may be becoming more frequent, especially for smaller accounting firms. They often involve the theft of Social Security numbers and tax return information).
Chiang, W., K. Pierce and J. Du. 2019. Child dependency claims by non custodial parents. Journal of Accountancy (September): 54-55.
Clark, N. 2019. Relief for small business tax accounting methods. Journal of Accountancy (January): 48-54.
Collins, J. C. 2019. 12 common technology mistakes you should avoid. Journal of Accountancy (January): 22-26.
Collins, J. C. 2019. A dynamic new way to SORT data arrays. Journal of Accountancy (June): 72-73.
Collins, J. C. 2019. Is Intel's core i9 chip worth the price? Journal of Accountancy (June): 74-75.
Collins, J. C. 2019. More dynamic arrays functions. Journal of Accountancy (June): 73-74.
Collins, J. C. 2019. Technology Q&A. Journal of Accountancy (January): 64-68.
Collins, J. C. 2019. Technology Q&A. Journal of Accountancy (February): 56-60, 62.
Collins, J. C. 2019. Technology Q&A: 8 key features of Microsoft OneDrive; Troubleshooting a dating issue with Excel's Fill Handle; If you can't beat Amazon.com, join them. Journal of Accountancy (August): 62-66.
Collins, J. C. 2019. Technology Q&A: Demonstrating PowerPoint's new morphing tool; A mesh approach to boost Wi-Fi coverage; How to pick between Windows 10 Home and Windows 10 Pro; Check on data breaches at the Privacy Rights Clearinghouse. Journal of Accountancy (September): 64-68.
Collins, J. C. 2019. Technology Q&A: How to access Excel's revived real-time stock prices; 30 new Windows features you can test right now; Quick answers to 4 technology FAQs. Journal of Accountancy (October): 68-73.
Collins, J. C. 2019. Technology Q&A: How to keep your laptop battery in good health; Should CPAs embrace 5G?; The 4 best technologies for CPAs. Journal of Accountancy (December): 72-74.
Collins, J. C. 2019. Technology Q&A: How to quickly replace 'misspelled' words in Excel; A quick tip for breaking links in Excel; Syncing settings and data on multiple Windows 10 PCs. Journal of Accountancy (July): 66-69.
Collins, J. C. 2019. Technology Q&A: Outlook now auto-detects POP3 accounts; A dozen Excel time-savers; Google Chrome's numerous processes. Journal of Accountancy (April/May): 64-68.
Collins, J. C. 2019. Technology Q&A: Save time with 6 Windows shortcuts; 10 Excel shortcuts. Journal of Accountancy (March): 74-75.
Collins, J. C. 2019. Technology Q&A. Journal of Accountancy (November): 68-72. (How to switch from paper to electronic signatures; Good places to find new fonts; Print slide numbers on PowerPoint handouts; Price drop raises value of switching to Intel's i9 chip; Having fun with Easter eggs from Google and Amazon).
Collins, J. C. 2019. The technology assessment engagement. Journal of Accountancy (June): 59, 61, 63, 65, 67, 69, 71.
Cosper, S. 2019. A new path for private companies withVIEs: Preparers may elect not to consolidate in certain circumstances under FASB guidance issued in 2018. Journal of Accountancy (October): 24-26. (Variable-interest entity).
Dey, M., L. Lim, C. Little and F. Ross. 2019. Challenges continue for African-American accountants. Journal of Accountancy (January): 40-45.
Dingman, B. M. 2019. Statutory employees and the QBI deduction. Journal of Accountancy (January): 58-59.
Drew, J. 2019. What's 'critical' for CPAs to learn in an AI-powered world. Journal of Accountancy (June): 20-24. (Panel).
Drew, J. 2019. Why patience is important with AI. Journal of Accountancy (July): 38-42.
Drew, J. and K. Tysiac. 2019. What to expect in 2020. Journal of Accountancy (December): 22-27.
Drumgo, K. 2019. How a landmark AICPA resolution helped diversify the profession. Journal of Accountancy (December): 42-46.
Duke, K. 2019. Listening is the key to being an effective partner. Journal of Accountancy (December): 80.
El-Ramly, Y. 2019. Steps toward closing the gender pay gap. Journal of Accountancy (September): 36-38, 42-43.
El-Ramly, Y. and A. Dennis. 2019. Succeeding at sponsorship. Journal of Accountancy (July): 26-31. (Leadership development programs).
Elder, J. H. 2019. Disaster preparation basics. Journal of Accountancy (September): 16.
Elliott, M. 2019. Try new things, and learn as much as you can. Journal of Accountancy (November): 76.
Farr, L., D. Adamek, S. Khanna and D. Wotapka. 2019. In case you missed it: AICPA ENGAGE: Auditing accounting estimates, protecting your data, and advising grieving clients were just a few of the many topics addressed at AICPS ENGAGE 2019. Journal of Accountancy (August): 22-25.
Ference, S. B. 2019. Effective communication to help avoid litigation. Journal of Accountancy (June): 16-17.
Free, C. H. 2019. Improving IRS practitioner services. Journal of Accountancy (October): 60.
Frence, S. B. 2019. A framework for maintaining ethics compliance. Journal of Accountancy (November): 14-15.
Gamboa, C. and T. Wheeler. 2019. Maximizing the higher education tax credits. Journal of Accountancy (March): 16-23.
George, B. 2019. Approach things with that bid-picture scope. Journal of Accountancy (February): 68.
Gordon, C. M. and R. Granlund. 2019. Simplifying adoption of NFP financial reporting standard. Journal of Accountancy (February): 28-33. (FASB changes to not-for-profit financial reporting).
Graat, B. 2019. Like-kind exchanges and personal property. Journal of Accountancy (November): 60-61.
Hagy, J. 2019. Optimizing residential real estate deductions. Journal of Accountancy (April/May): 56-57.
Hart, L. 2019. Delegating is critical growth. Journal of Accountancy (June): 80.
Hart, L. 2019. Effective leaders are focused on serving others. Journal of Accountancy (July): 72.
Hart, L. 2019. Embrace technology and the change it brings. Journal of Accountancy (March): 80.
Hart, L. 2019. Inventory is key. Journal of Accountancy (April/May): 76. (Accounting in the wine industry. Interview with Kirsten Hamilton. To develop a strategy you need to understand the business from grape to bottle to distribution point).
Hart, L. 2019. It's important to be authentic and transparent. Journal of Accountancy (September): 76.
Herron, T. L. and J. Herbold. 2019. Private company GAAP alternatives: It's not too late. Journal of Accountancy (March): 32-36.
Hollander, A. V. and S. Valenti. 2019. Mentoring tax staff. Journal of Accountancy (March): 73.
Hopkins, C. 2019. Responsible person rules in the wake of Wayfair: Help clients avoid becoming personally liable for their company's uncollected sales taxes. Journal of Accountancy (November): 52-57.
Hopkins, J. M. and M. C. Nielsen. 2019. Broadened definition of Sec. 152 dependents: More people qualify for the child tax credit or for surviving spouse status. Journal of Accountancy (July): 44-48, 50.
Hovland, T. 2019. Effective financial projections for a startup. Journal of Accountancy (March): 38-43.
Howard, B. 2019. Casualty loss deduction from drug-induced gambling is disallowed. Journal of Accountancy (June): 52-54.
Journal of Accountancy. 2019. 3 high school students win online accounting game tournament. Journal of Accountancy (January): 73.
Journal of Accountancy. 2019. 3 important lease accounting considerations. Journal of Accountancy (March): 71.
Journal of Accountancy. 2019. 25 leaders named most powerful women in accounting; Schreiber and Dailey recognized for longtime commitment and service to CPA profession; Pittelkow Kittner receives outstanding young CPA award; Standing ovation program recognizes CPAs for contributions in IMTA. Journal of Accountancy (September): 72-73.
Journal of Accountancy. 2019. Accounting standards authority receives AICPA's highest honor. Journal of Accountancy (August): 70.
Journal of Accountancy. 2019. AICPA Legacy Scholars program benefits 129 students; Awards recognize innovative teaching methods; Scholarship funds accounting Ph.D. candidates; APBP-graduate high school students receive Foundation Scholarship. Journal of Accountancy (December): 76-77.
Journal of Accountancy. 2019. Austin receives Sidney Kess award for excellence in continuing education; Kessler honored for Lifetime Achievement in PFP; Tillery receives PFP Distinguished Service Award; Standing ovation program recognizes CPAs for contributions to PFP; Ward receives P. Thomas Austin FP Scholarship. Journal of Accountancy (October): 76-77.
Journal of Accountancy. 2019. Award helps fund research on blockchain's effect on auditing. Journal of Accountancy (April/May): 72.
Journal of Accountancy. 2019. Award recognizes CPA exam's top scorers. Journal of Accountancy (August): 70.
Journal of Accountancy. 2019. Awards recognize achievements in education accounting literature; CPA honored for longtime contributions in government; Student earns Medal of Inspiration. Journal of Accountancy (November): 74.
Journal of Accountancy. 2019. By the numbers. Journal of Accountancy (January): 7.
Journal of Accountancy. 2019. CAP applicants sought; Prop. regs. and notice guide co-ops and patrons on Sec. 199A(g) and QBI deductions; Puerto Rico gets 2 more opportunity zones. Journal of Accountancy (September): 59.
Journal of Accountancy. 2019. Correction. Journal of Accountancy (April/May): 59. (About the straddle computation rule).
Journal of Accountancy. 2019. Credit for GM electric cars phasing out; IRS expands relief from underpayment penalty; IRS extends private letter ruling pilot program. Journal of Accountancy (June): 55.
Journal of Accountancy. 2019. EIN applicants now limited to holders of SSNs and ITINs; More prop. regs. issued on opportunity zone funds; Pro sports trades get safe harbor. Journal of Accountancy (July): 61.
Journal of Accountancy. 2019. Firms selected to co-sponsor scholarship and internship program focused on diversity. Journal of Accountancy (April/May): 72.
Journal of Accountancy. 2019. Hearn and Duffus recognized for FVS volunteer service. Journal of Accountancy (March): 76.
Journal of Accountancy. 2019. HSA contribution limits for 2020; LB&I launches data analytics compliance program; Vehicle depreciation limits for 2019. Journal of Accountancy (August): 61.
Journal of Accountancy. 2019. IP PIN voluntary program expands; New QBI deduction form to debut; Tax debts may stymie international travel, IRS warns. Journal of Accountancy (April/May): 61.
Journal of Accountancy. 2019. IRS announces 2019 retirement plan limits. Journal of Accountancy (February): 55.
Journal of Accountancy. 2019. IRS clarifies nondeductibility, UBTI inclusion of qualified parking benefit; Standard mileage rates for 2019; Tesla reaches credit phaseout sales threshold. Journal of Accountancy (March): 57.
Journal of Accountancy. 2019. IRS offers expatriate tax relief; Travel per-diem rates updated; Voluntary compliance shrinks slightly. Journal of Accountancy (December): 69.
Journal of Accountancy. 2019. IRS writes taxpayers with virtual currency transactions; Nonemployee compensation gets its own Form 1099; Olson offers winding 'Taxpayer Roadmap'. Journal of Accountancy (October): 67.
Journal of Accountancy. 2019. Lewis recognized for tax division contributions. Journal of Accountancy (March): 77.
Journal of Accountancy. 2019. McKeever receives AICPA's highest honor. Journal of Accountancy (January): 72.
Journal of Accountancy. 2019. Minority doctoral fellowship aids in the journey toward becoming accounting professor. Journal of Accountancy (March): 77.
Journal of Accountancy. 2019. Nondiscrimination rules relief extended; Prop. regs. update valuation limit for employee use of vehicle; Rules proposed for classifying cloud and digital content transactions. Journal of Accountancy (November): 65.
Journal of Accountancy. 2019. News digest. Journal of Accountancy (January): 7-10.
Journal of Accountancy. 2019. News digest. Journal of Accountancy (February): 7-12.
Journal of Accountancy. 2019. News digest. Journal of Accountancy (March): 7-10.
Journal of Accountancy. 2019. News digest. Journal of Accountancy (April/May): 9-12.
Journal of Accountancy. 2019. News digest. Journal of Accountancy (June): 9-12.
Journal of Accountancy. 2019. News digest. Journal of Accountancy (July): 7-10.
Journal of Accountancy. 2019. News digest. Journal of Accountancy (August): 7-10.
Journal of Accountancy. 2019. News digest. Journal of Accountancy (September): 11-14. (FASB proposes delays for certain preparers; ASB addresses ERISA plan auditor reporting, other information in annual reports; Audit evidence standard would be updated under proposal; Convergence with international standards sought for SSARSs; AICPA issues forensic accounting standards; Advocacy update: Testifying on ERISA audits; SEC addresses auditor independence; GASB proposes changes to Sec. 457 plan reporting).
Journal of Accountancy. 2019. News digest. Journal of Accountancy (October): 9-12. (Nonaccounting grad hires rise at CPA firms; FASB proposes delay in 3 key effective dates; GASB addresses lease accounting; FASB tackles difficult liabilities and equity topic; Coalition launched to protect professional licensing; FASB proposes clarifying interaction between 2 standards; FinREC issues credit loss standard working drafts).
Journal of Accountancy. 2019. News digest. Journal of Accountancy (November): 9-12. (FASB makes a second effort to improve balance sheet debt classification; Correction and clarification of lease accounting article in August 2019 issue; ABS addresses challenges in auditing accounting estimates; FASB proposes guidance to ease transition to new benchmark rates; Proposal would align AU-C 800 series with SAS No. 134; FASB proposes delay in long-term insurance standard effective date; Determining materiality for nonquantitative subject matters).
Journal of Accountancy. 2019. News digest. Journal of Accountancy (December): 9-12. (FASB votes to delay effective dates for 3 major standards; IASB, GASB address interbank-offered rate phaseout; Auditors get high marks, but non-US market optimism sags; New TQAs discuss 2019 Compliance Supplement's guidance for performing single audits; SEC addresses IPOs, ETFs, retail investor protections; AICPA seeks guidance on adjustments for conversions from S corp. to C corp.; SEC accepting Professional Accounting Fellow applications).
Journal of Accountancy. 2019. OASDI wage base increases. Journal of Accountancy (February): 55. (Social Security Administration's maximum amount subject of old age, survivors, and disability insurance is $132,900 for 2019. The rate is 6.2% or 12.4% for self-employed individuals).
Journal of Accountancy. 2019. Personal exemption claims are deemed for health car provisions. Suspension of moving expense reimbursement exclusion is clarified. Journal of Accountancy (January): 63.
Journal of Accountancy. 2019. Proposed rules issued for qualified opportunity funds. Journal of Accountancy (February): 55.
Journal of Accountancy. 2019. Scholarship helps accounting students transferring from two- to four-year schools. Journal of Accountancy (March): 78.
Journal of Accountancy. 2019. Scholarships aid 20 incoming freshmen pursuing careers in accounting. Journal of Accountancy (April/May: 72.
Journal of Accountancy. 2019. Schreiber receives profession's highest honor in taxation. Journal of Accountancy (March): 76.
Journal of Accountancy. Sec 199A QBI deduction article wins JofA's best article award. Journal of Accountancy (August): 70.
Journal of Accountancy. 2019. Solving the lease accounting challenge. Journal of Accountancy (March): 61, 63, 65, 67, and 69.
Journal of Accountancy. 2019. Sustained contribution awards recognize longtime volunteerism. Journal of Accountancy (January):73.
Journal of Accountancy. 2019. Tax law changes add complexity to year-end planning. Journal of Accountancy (October): 51, 53, 55, 57.
Journal of Accountancy. 2019. Young CPAs participate in 10th interactive Leadership Academy. Journal of Accountancy (January): 72.
Journal of Accountancy. 2019. Young CPAs receive standing ovation in FVS. Journal of Accountancy (March): 78.
Karnis, D. 2019. Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit form a 37.5% deduction. Journal of Accountancy (February): 42-46.
Kay, S. and C. Cordonnier. 2019. Bonus depreciation now available for used property. Journal of Accountancy (February): 48.
Kebodeaux, K. 2019. Accounting method choice cuts both ways. Journal of Accountancy (December): 64-65, 64A-64B. (Cash vs. accrual method for small business).
Kramer, A. J. 2019. The meaning of qualified W-2 wages under Sec. 199A. Journal of Accountancy (April/May): 54.
Kurinsky, S. J. 2019. Automation and digital workflow in a tax practice. Journal of Accountancy (September): 53.
LaFollette, G. 2019. Tech tools: A CPA's guide to death in the internet age. Journal of Accountancy (August): 68.
LaFollette, G. 2019. Tech tools. Journal of Accountancy (January): 70.
LaFollette, G. 2019. Tech tools. Journal of Accountancy (February): 64.
LaFollette, G. 2019. Tech tools: Software offers 'fresh' approach to small business invoicing. Journal of Accountancy (April/May): 70.
LaFollette, G. 2019. Tech tools: Website helps CPAs and clients plan for life and beyond. Journal of Accountancy (October): 74.
LaFollette, G. 2019. Tech tools: Zapier From IFTTT 'Weird' to 'Wonderful' in a ZAP. Journal of Accountancy (December): 75.
Loerzel, T. 2019. Smashing the barriers to employee engagement. Journal of Accountancy (January): 28-32.
Masciantonio, A. K. 2019. The QBI deduction for rental real estate activity. Journal of Accountancy (August): 56-57.
McCoon, M. A. 2019. Appeals court denies taxpayers' attempt to revoke NOL election. Journal of Accountancy (April/May): 61-62.
McCoon, M. A. 2019. IRS cannot stack frivolous-return penalties for 6 photocopies. Journal of Accountancy (December): 68-69.
McCoon, M. A. 2019. Relief for ESBT election failure saves S corporation's status. Journal of Accountancy (October): 66-67.
McNeal, A. 2019. What's your fraud IQ? Fighting fraud in small businesses. Journal of Accountancy (June): 34-38.
McNeal, A. 2019. What's your fraud IQ? Journal of Accountancy (February): 24-27.
McNeal, A. 2019. What's your fraud IQ? Journal of Accountancy (November): 22-26.
Meade, J. A. 2019. Father's treatment of partnership interest expense does not bind son. Journal of Accountancy (December): 66-68.
Mezzio, S., R. Stein and S. Stein. 2019. Robotic process automation for tax. Journal of Accountancy (December): 18-21.
Mishler, M. D. 2019. CECL isn't just for banks anymore: Revised financial instruments standards that impact all industries and apply to a broad range of financial assets have begun to take effect. Journal of Accountancy (November): 28-34.
Mitzen, M. 2019. The risk suite: This teenager can mitigate liability angst. Journal of Accountancy (August): 14-15. (Risk assessment standards for auditors).
Mitzen, M. and D. K. Rood. 2019. Addressing risks related to the TCJA and Wayfair. Journal of Accountancy (February): 16-17. (Tax Cuts and Jobs Act).
Murolo, S. B. 2019. New tax transcript practice. Journal of Accountancy (March): 52-53.
Murolo, S. B. 2019. Planning for data security. Journal of Accountancy (October): 62-63.
Murphy, M. L. 2019. Developing your specialized niche practice. Journal of Accountancy (April/May): 26-30, 32.
Murphy, M. L. 2019. How the 'sandwich generation' affects retirement. Journal of Accountancy (April/May): 44-47.
Murphy, M. L. 2019. Making use of FASB delays. Journal of Accountancy (December): 13.
Murphy, M. L. 2019. Mastering accounting for business combinations. Journal of Accountancy (March): 24-28, 30.
Myers, K., H. Lively and C. Andrews. 2019. New laws bring much tougher data protections: The California Consumer Privacy Act and the EU's General Data Protection Regulation grant more rights to consumers and impose obligations on businesses. Journal of Accountancy (November): 36-39, 42-43.
Nevius, A. M. 2019. Congress approves IRS reform legislation. Journal of Accountancy (September): 56-57. (The law revamps the appeals process, requests for innocent spouse claims, and private debt collection rules etc.).
O'Connor, C. M. and K. S. Messner. 2019. Income recognition changes for accrual-method taxpayers. Journal of Accountancy (June): 48.
O'Daly, D. 2019. Independence and information systems services. Journal of Accountancy (December): 50-54.
Ovaska-Few, S. 2019. #MeToo brings new expectations: Rising awareness of sexual harassment has led to increased focus on preventing malfeasance and investigating claims in a zero-tolerance environment. Journal of Accountancy (October): 38-42.
Ovaska-Few, S. 2019. How to deal with last-minute clients. Journal of Accountancy (September): 30-33.
Ovaska-Few, S. 2019. Keeping an eye out for money mules: CPAs can help clients avoid schemes that funnel ill-gotten gains into bank accounts. Journal of Accountancy (September): 44-47. (Discussion of various types of money laundering schemes).
Ovaska-Few, S. 2019. Responding to the growing gig economy: CPAs explain how they and their firms help self-employed clients. Journal of Accountancy (October): 34-37.
Paretta, R. L. and J. V. Celia. 2019. Lessee accounting for governments: An in-depth look. Journal of Accountancy (August): 30-36, 38.
Park, J. D. and Z. Zhang. 2019. W-2 wages and Sec 199A. Journal of Accountancy (July): 56-57.
Pedersen, C. M. 2019. Digital assets after death. Journal of Accountancy (August): 54.
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. 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.
Preusch, N. and D. Holets. 2019. Updating the statements on standards for tax services. Journal of Accountancy (November): 58.
Raz, K. 2019. Break your digital addiction. Journal of Accountancy (January): 12.
Raz, K. 2019. Business development tips to boost a firm's reach. Journal of Accountancy (April/May): 34-37.
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.
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.
Robinson, C. C., J. Cherfoli and K. Tysiac. 2019. Data and the deep bleu sea: Georgia Aquarium uses AI and predictive analytics to improve the guest experience. Journal of Accountancy (June): 30-32.
Rood, D. K. 2019. Apples + Oranges = Risks in nontraditional acquisitions. Journal of Accountancy (December): 14-15.
Rood, D. K. 2019. Mapping a path forward after Wayfair: CPAs should educate themselves and their clients on the current nexus standard for sales taxes. Journal of Accountancy (July): 12-13.
Rood, D. K. 2019. Providing services to cannabis clients. Journal of Accountancy (April/May): 16-17.
Saylor, T. 2019. Teaming up for success. Journal of Accountancy (February): 14.
Scheck, H., G. Buchanan and K. Creecy. 2019. Uncovering bribes hidden in books and records: Studying areas flagged in SEC enforcement actions can help companies construct better fraud controls. Journal of Accountancy (October): 28-33.
Schreiber, G. H. Jr., K. R. Wolbach and M. Young. 2019. The IRS's private debt collection program. Journal of Accountancy (January): 56.
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. 2019. Taxpayers may revoke or make late bonus depreciation elections. Journal of Accountancy (November): 65-66.
Searing, J. M. and D. MacLeod. 2019. Cryptocurrency gift strategies for not-for-profits. Journal of Accountancy (February): 34-39.
Segraves, J. and C. Richardson. 2019. Claiming the R&D credit against payroll tax or AMT. Journal of Accountancy (February): 50-51.
Showalter, D. S. 2019. I ask students what they are passionate about. Journal of Accountancy (January): 76.
Solanki, J. 2019. What I've learned building a blockchain business. Journal of Accountancy (August): 26-28.
Stemmy, T. J. 2019. Avoid tax traps with a timely appraisal: New basis-consistency requirements make defensible valuations of inherited property even more important. Journal of Accountancy (April/May): 48-53.
Sterna, S. and J. Wolfe. 2019. Cyber liability: Managing evolving exposures. Journal of Accountancy (January): 14-15.
Thomas, F. C. 2019. Planning for Medicare taxes, premiums, and surcharges. Journal of Accountancy (November): 44-50.
Thorps, D., H. Hasty and B. Dohrer. 2019. 5 missteps to avoid when evaluating internal controls. Journal of Accountancy (July): 16-20.
Tysiac, K. 2019. CPA exam topics undergoing change for digital age. Journal of Accountancy (November): 16-20.
Tysiac, K. 2019. Discovering a better answer: As AICPA chair, Bill Reeb will urge members to embrace alternatives to compliance work that's increasingly being handled by technology.. Journal of Accountancy (April/May): 20-24.
Tysiac, K. 2019. Ethics quiz: Affiliates, confidentiality, and more. Journal of Accountancy (April/May): 40-43.
Tysiac, K. 2019. 'Hosting services' tips. Journal of Accountancy (October): 13.
Tysiac, K. 2019. New audit disclosures. Journal of Accountancy (April/May): 14.
Vetter, A. 2019. What CPAs must do to capitalize on disruption: Accountants should be preparing now for advanced technologies and other factors that are poised to disrupt the profession. Journal of Accountancy (October): 14-19. (Blockchain, automation etc.).
Vien, C. L. 2019. Keep clients coming to you with PFP services. Journal of Accountancy (December): 30-34.
Vogel, H. S. and D. K. Rood. 2019. Dealing with subpoena requests for digital data. Journal of Accountancy (March): 12-13.
Wilder, M. and A. McNeal. 2019. What's your fraud IQ? Journal of Accountancy (August): 50-53.
Wilsey, M. and E. Hutchison. 2019. Helping clients after they are divorced. Journal of Accountancy (December): 62.
Witteman, J. F. 2019. Sec. 199: Prop. regs. shed light on QBI deduction. Journal of Accountancy (February): 18-22. (Qualified business income deduction).
Wolfe, A. 2019. Family leave at small firms. Journal of Accountancy (August): 12.
Yoo, J. 2019. Housekeeping tips to mitigate data security risk. Journal of Accountancy (September): 18-19.