Product 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)

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Product 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)

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Product 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

Product 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)

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Product Description
Includes 30 years (1963-1993) of citations from accounting journals, classified as: mode of reasoning, research method, school of thought and treatment/subject area. This directory can serve as a guide for students and assist professors and people interested in quantitative literature analysis. ... 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

Customer Reviews (10)

Bond, on ice
Though a bit dated in its technology and political descriptions, this Bond story still holds up pretty well.A new Nazi organization is attacking communist interests around the world with well organized terrorist attacks, and Bond finds himself working with agents from the Soviet Union, the United States and Isreal to try and bring down these Nazis before they can consolidate their power.This unhappy alliance of agents is ocmplicated by deceptions and crossed agendas, leaving Bond on his own to try and bring down the elusive Count von Glöda.This story includes a number of interesting twists and provides a sufficiently thrilling ride to qualify as a successful Bond novel.

Best post-Fleming Bond book
In this, my favorite James Bond 007 continuation novel Gardner pits his character against a Neo Nazi force inside the Arctic Circle. Intricate plot twists, interesting locations and tense, suspenseful action highlight this novel which also proves to be a fan favorite among a number of people in the 007 fan community. Definately recommended.

Icebreaker continues the rising John Gardner Era!!!
In his 3rd book, John Gardner pits 007 with agents from the CIA, KGB and MOSSAD working against a Neo-Nazi force. Another masterpice thanks to John Gardner. Not as good as the first two, but is absolutely stunning anyway!

Another Solid Bond Book By Gardner
As John Gardner's third Bond novel, Icebreaker shows an increasing understanding of the character.The novel shows a good deal of creativity as far as situations and the Neo-Nazi villains are concerned, and keeps the reader guessing as to who on Bond's team are actually on his side, especially as the book progresses.All in all, a nice adventure for Bond, and a nice time for any Bond fan.

Bond never gives up!
Grab a seat and enjoy this best seller! I sure did! Loved it all! Bond stays irristible! Great storytelling by the late Gardner!Never give up on three famous numbers! 007! great action at its best! Fast and Furious! Lively Imaginative. ... Read more

Customer Reviews (8)

Not quite the Bond I expected
Let me just start by saying that I'm a big James Bond fan.I generally enjoy the movies, and I've read all of Ian Fleming's original novels.So when John Gardner started writing James Bond novels, I was thrilled.However, they never quite held my interest the same way Fleming's stories did.After reading the first few of Gardner's contributions, I simply stopped reading James Bond novels.So, when this book came to me, I decided it might be worth taking another look at Gardner's version of 007.

Unfortunately, The Man from Barbarossa left me with a continued lukewarm feeling.This book is long on exposition, and more than a little short on action.Bond remains passive through much of the book, while the events unfold around him.While the ultimate crisis described in this story certainly has potential as a first class thriller, the initial elements surrounding the kidnapping of the war criminal and the operations directed towards uncovering the "Scales of Justice" simply don't build up sufficient suspense to move the story along.While the plot might make for an intellectually challenging puzzle, that's not what I expect from a James Bond story, and so I'm left feeling a bit disappointed.

Should be made into a movie.
In this action and intrigue packed adventure Bond works with a Mossad officer, K.G.B. officers, and a sexy French D.G.S.E officer to stop a Communist hardliner from taking power in Moscow and helping Iraq during the Gulf War just before coalition forces are about to move on Iraq.

dullfinger
This book is a departure that I think failed.It is a Bond story with very littl action and lots and lots of boring dialog.If this was your first exposure to a Bond novel, don't give up.Read some of the originalIan Fleming books and have a ball.

Gardner's finest
Amazing! THE MAN FROM BARBAROSSA is full of wild action-packed stunts and action. James Bond is forced to fight against a secret group called The Scales of Justice who want to control Russia and wish to film an legaltrial of a spy. If you're searching for thrills, this is the book for you.It is fulled of action, and the besat part is when James Bond fights themen in the house. Disagree with the one and two stars and go for the five,You will be happy with results if you read John Gardner's best. Others bestinclude the action-fulled ICEBREAKER, NO DWEALKS MR BOND and COLD FALL andBROKEN CLAWS.

Bull
If you want to read a good book, do not read this. All James Bond does in it is walk around Russia wearing Mukluks. The book could have been made a lot better if it had some decent action scenes in it to sustain it, but allit has is a part where James Bond rolls over the bonnet of a car and stuffsup his shoulder, a short gun battle at a chalet in Russia which is hardlyworth mentioning and a final skirmish in my home town of Baku, which is atleast some violent relief for us. The plot makes no sense, as do somecharacters that change sides later on in the story. Why? Why? ... Read more

Product 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)

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Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 2008. The length of the article is 8963 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

Citation Details
Title: A review of the revised disciplinary process under Circular 230. (for tax preparers)
Author: John C. Gardner
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 2008
Publisher: American Institute of CPA's
Volume: 39Issue: 5Page: 287(10)

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Product 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)

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Product 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

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Product 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)

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Product 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)

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Product 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)

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