NY Passes LLC and LLPVol. 4 No. 1
NYS Passes Tax Changes and Limited AmnestyVol. 4 No. 1
Dodd Bill Offers Liability Reform and

Regulatory ChallengesVol. 4 No. 1
NYS Revises Residency Audit GuidelinesVol. 4 No. 1
Court of Appeals Upholds UBT Deduction

for Payments to Retiring Yankees PartnersVol. 4 No. 1
Regulatory InquiriesVol. 4 No. 1

Governor Signs LLC Law; Society Developing

Variety of Practice AidsVol. 4 No. 2
New Legal Challenge to Non-CPA Ownership RulesVol. 4 No. 2
U.S. Supreme Court Rules on Use of "CPA"

and "CFP"Vol. 4 No. 2
New Jersey Amends Accountancy Act to Allow

CPAs to Use LLC or Foreign LLPVol. 4 No. 2
NYC Enacts Amnesty Program and Limited

Phase-out of the Commercial Rent TaxVol. 4 No. 2
NY Reporting for Federal Tax ChangesVol. 4 No. 2
NJ Issues S Corp. Reporting RulesVol. 4 No. 2
AICPA Approves Limited Non- CPA OwnershipVol. 4 No. 2
NYC Unincorporated Business Tax ChangesVol. 4 No. 2
Monthly Leased Property Subject to Sales TaxVol. 4 No. 2
"94 NY Corporate Tax ChangesVol. 4 No. 2
Regulatory InquiriesVol. 4 No. 2

A Practical Guide to the New York Limited

Liability Company Act - Special EditionVol. 4 No. 3
Introduction & Table of Contents
Overview
LLC Advantages & Disadvantages
Organization & Structure of the LLC
Attributes & Operations of the LLC
Tax Issues
PLLCs & LLPs for licensed Professionals
New York State Fees & Records

Major New York Liability VictoryVol. 4 No. 4
Liability Insurance Market Faces Some

InstabilityVol. 4 No. 4
IDS Settles and Sues AgainVol. 4 No. 4
Two CPAs Named as New Tax Commissioners for

New York and ConnecticutVol. 4 No. 4
Accreditation and Specialization UpdateVol. 4 No. 4
LLC/LLP Update: IRS and New York State

Guidance IssuedVol. 4 No. 4
State Ed Department Phone Number ChangesVol. 4 No. 4
CT Tax Court Finds Unconstitutional the

Disallowance of Corporate Interest DeductionVol. 4 No. 4
Filing a New York City Activities Report Starts

the Clock TickingVol. 4 No. 4
Regulatory InquiriesVol. 4 No. 4

Tri-State Tax Cut ProposalsVol. 4 No. 5
Liability Insurance UpdateVol. 4 No. 5
The Pataki Budget ProposalsVol. 4 No. 5
AICPA Peer and Quality Review Programs MergeVol. 4 No. 5
Ethics RulesVol. 4 No. 5
Connecticut Can Impose a Use Tax if All Else

FailsVol. 4 No. 5
State of New Jersey Imposes Filing Requirement

on Out-of state Partnerships with New Jersey

Resident PartnersVol. 4 No. 5
In a Connecticut Business Purchase, Watch Out

for Outstanding Sales Tax LiabilitiesVol. 4 No. 5
Regulatory InquiriesVol. 4 No. 5

Use of "& Co." by Sole PractitionersVol. 4 No. 6
Treasury Proposes LLC Rule OverhaulVol. 4 No. 6
Dating Service Not Sales Taxable in New York

StateVol. 4 No. 6
Regents AppointmentsVol. 4 No. 6
A New Look at Quality Control ElementsVol. 4 No. 6
All Sales to Out-of-state Customers Still Count

in New York's State Sales FactorVol. 4 No. 6
Appealing a NY Proposed Tax Assessment Can

Pay OffVol. 4 No. 6
CT Supreme Court Allows Taxpayer Protest to

Proceed Despite Improper Defendant

IdentificationVol. 4 No. 6
Next Round of AICPA Workload Compression

Relief Efforts Nearing IntroductionVol. 4 No. 6
Expenses from Failed Take-over Attempt Held

Directly Related to Business CapitalVol. 4 No. 6
SSARS - The Reporting ObligationVol. 4 No. 6
NYC Tax Appeals Tribunal Decides Real Estate

Management Partnership Must Pay UBTVol. 4 No. 6
Regulatory InquiriesVol. 4 No. 6

AICPA Workload Compression Relief Bill

IntroducedVol. 5 No. 1
New York Department of Taxation and Finance

Revises Guidance on Nonresident AllocationsVol. 5 No. 1
Accounting And Auditing:

Recently Issued Pronouncements With Current

and Future Effective DatesVol. 5 No. 1
Working Papers: Providing Access to or

Photocopies of Working Papers to a RegulatorVol. 5 No. 1
Changes in CPA Exam Application ProceduresVol. 5 No. 1
AICPA Adopts Ethics Interpretation on

Performing Educational ServicesVol. 5 No. 1
AICPA Exposure Draft on Professional Ethics

Interpretations and RulingsVol. 5 No. 1
NJ Tax Court Throws Out Tax Regulations

Relating to Certain Partnership and Partner

ExpendituresVol. 5 No. 1
Regulatory InquiresVol. 5 No. 1

Home Insurance UpdateVol. 5 No. 2
New IRS Audit Approach Sending Tremors

Through the CPA ProfessionVol. 5 No. 2
IRS Issues Ruling on NY LLPsVol. 5 No. 2
Advice for NY and NJ CPAs Receiving Bank

Reliance LettersVol. 5 No. 2
New York Budget BillVol. 5 No. 2
CT Department of Revenue Services Rules on Two IssuesVol. 5 No. 2

Sales Tax Exemption for Outsourcing

Rules on Property Transfer from Partnership to LLC
Crossing T's and Dotting I's Pays Off for

Real Property Gains Tax PurposesVol. 5 No. 2
Real Property Transferred Subject to

a Divorce Decree is Taxable Under NYC Real

Property Transfer TaxVol. 5 No. 2
NJ's Silver Cloud May Have a Grey Lining:

Tax Cuts and Pension ScrutinyVol. 5 No. 2
NY Division of Taxation and Finance Gets Hands

Slapped for Late AnswersVol. 5 No. 2
Procedures of the International Qualifications

Appraisal Board (IQAB)Vol. 5 No. 2
AICPA Issues Ethics Exposure DraftVol. 5 No. 2
Financial Statement Disclosure Overload-

-FASB Searches for AnswerVol. 5 No. 2
Regulatory InquiriesVol. 5 No. 2

Society's Ethics Committee Acts on Substandard Work;

Enforcement Remains Key to PreventionVol. 5 No. 3
Flat Tax Reform: Society Holding Member ForumsVol. 5 No. 3
Day-O Becomes Pay-O for Mr. BelafonteVol. 5 No. 3
AICPA Issues Exposure Draft For New Service: Assembly

of Financial Statements For Internal Use OnlyVol. 5 No. 3
NY Passes Slew of Miscellaneous Tax LawsVol. 5 No. 3
NYC Department of Finance Reports the Mailing of

Unincorporated Business Tax (UBT) Notices in ErrorVol. 5 No. 3
NYS Department of Taxation and Finance Explores

Regulatory ReformVol. 5 No. 3
Economic Development Incentives vs. NYS Tax LawVol. 5 No. 3
Interpretation of SAS No. 59 on "Going Concern" IssuedVol. 5 No. 3
Ethics and Regulatory InquiriesVol. 5 No. 3

NY High Court Rejects Substantial Presence Test for

Mail Order SalesVol. 5 No. 4
Society Adopts Two New Ethics InterpretationsVol. 5 No. 4
Recent NYS Estate Tax ChangesVol. 5 No. 4
PROs for the NYS Department of Taxation and FinanceVol. 5 No. 4
Tax News From New YorkVol. 5 No. 4
NYC Accelerates Commercial Rent ExemptionVol. 5 No. 4
CT Sales Tax Due on Refuse ContainersVol. 5 No. 4
NJ Tax Court Held Removable Walls to be RealtyVol. 5 No. 4
Accounting for Stock-Based CompensationVol. 5 No. 4
Ethics and Regulatory InquiriesVol. 5 No. 4

Failure to Pay Child Support Leads to Suspension

of CPA LicenseVol. 5 No. 5
NYS Tax Appeals Tribunal Adopts Final Rules of

Practice and ProcedureVol. 5 No. 5
NJ Tax Questionnaire Sent to Non-NJ FirmsVol. 5 No. 5
NY TAXES

New Case Law on Combined ReturnsVol. 5 No. 5

Equine Spa Fees Not Subject to Sales TaxVol. 5 No. 5

Co-op Converter Permitted to Recompute Estimated

Gain At Time of AuditVol. 5 No. 5
CT TAXES

Sales Tax on Meals and Bulk Sales of FoodVol. 5 No. 5

Interest on Estimated Taxes Ruled InappropriateVol. 5 No. 5
NYC TAXES

Real Estate Incentive Program ExpandedVol. 5 No. 5

Filing of Tax Return by Parent Begins Statute of

Limitations for Liquidated SubsidiaryVol. 5 No. 5
NJ TAXES

Transfers in Contemplation of Death Included in

Taxable EstateVol. 5 No. 5

NJ Timely-Filed-Timely-Received Rule Has ConditionsVol. 5 No. 5
MTC Issues Nexus Bulletin on Computer In-State Repair

ServicesVol. 5 No. 5
Disclaimer A Problem for Medicaid EligibilityVol. 5 No. 5
Accounting for Certain Investments Held by

Not-for-Profit OrganizationsVol. 5 No. 5
AICPA Auditing Standards Board at WorkVol. 5 No. 5
Orvis UpdateVol. 5 No. 5
Ethics and Regulatory InquiriesVol. 5 No. 5

AICPA Issues Advice on IRS "Financial Status Audits"Vol. 5 No. 6
Single-Member LLC Filings: An UpdateVol. 5 No. 6
Tax Amnesties in the News AgainVol. 5 No. 6
New York Requires Notification of New HiresVol. 5 No. 6
NY State Taxes

Limited Partners and LLC Members Liable for Sales TaxVol. 5 No. 6

Principal Residence Gain Rollover Upheld Despite

Maintenance of Temporary Accommodations in NYVol. 5 No. 6

Post-departure Bonus of Part-Year Resident Not TaxableVol. 5 No. 6

Interest on Loan to Out-of-state Subsidiaries Not

NY IncomeVol. 5 No. 6

NY NOL Can be Less Than Federal NOLVol. 5 No. 6
Contingent Fees and Commissions UpdateVol. 5 No. 6
Accounting and Auditing Standards UpdateVol. 5 No. 6
SURVEY REQUEST FROM THE EDITOR OF THE TAX AND