Report on the activities of the Special Investigations Committee of the S E C Practice Section of the A I C P A Division for C P A firms, for the period from inception through December 31, 1985 part 6





Top-heavy pension plans

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001644764 / 1985-08-15
Date of Publication:
August 13, 1985
Date of Creation:
1985
Title:
Top-heavy pension plans / by Leonard J. Witman.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-341-474. Appl. states no copyright is claimed on some prev. pub. material, used with permission & some material taken from U.S. Govt. sources.
Imprint:
New York : The Institute, c1985.
Description:
sheets.
Number of similar titles:
2
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employers for hire.
Names:
Leonard J. Witman (3 documents)
example document: Retirement planning
American Institute of Certified Public Accountants (4118 documents)
example document: American Institute of Certified Public Accountants interpretations of quality control standard

Copyrights records by American Institute of Certified Public Accountants



Accelerated cost recovery, depreciation, and investment tax credits

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001647584 / 1985-08-21
Date of Publication:
August 19, 1985
Date of Creation:
1985
Title:
Accelerated cost recovery, depreciation, and investment tax credits / Dennis J. Gaffney, Brian L. Laverty.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-329-556. Appl. states no copyright claimed on some prev. pub. material & some material taken from U.S. Govt. sources.
Description:
sheets.
Number of similar titles:
3
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
Dennis J. Gaffney (8 documents)
example document: Subchapter S corporations, tax planning opportunities and pitfalls

Copyrights records by Gaffney, Dennis J.


Brian L. Laverty

Copyrights records by Laverty, Brian L.


American Institute of Certified Public Accountants (4118 documents)
example document: Nonstatistical sampling

Audits of school districts

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001654147 / 1985-08-08
Date of Publication:
August 6, 1985
Date of Creation:
1985
Title:
Audits of school districts.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-341-471. Appl. states some material taken from U.S. Govt. sources for which no copyright is claimed.
Number of similar titles:
5
Copyright Claimant:
American Institute of Certified Public Accountants
Notes:
Cataloged from appl.
Names:
American Institute of Certified Public Accountants (4118 documents)
example document: Employee benefit plans industry developments--1990

The Basics of tax sheltering

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001659836 / 1985-10-01
Date of Publication:
September 16, 1985
Date of Creation:
1985
Title:
The Basics of tax sheltering / by Nicholas J. Bertha III.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-378-255. Appl. states no copyright is claimed on prev. pub. material used with permission & on material taken from U.S. Govt. sources.
Description:
sheets.
Number of similar titles:
2
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
Nicholas J. 3rd Bertha
American Institute of Certified Public Accountants (4118 documents)
example document: Personal financial planning manual

Minimizing the corporate interstate tax burden

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001662479 / 1985-10-01
Date of Publication:
August 23, 1985
Date of Creation:
1985
Title:
Minimizing the corporate interstate tax burden.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-463-908 Appl. states no copyright claimed on some material taken from U.S. Govt. sources.
Imprint:
New York : The Institute, c1985.
Description:
sheets.
Number of similar titles:
8
Copyright Claimant:
American Institute of Certified Public Accountants
Names:
American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Managing today's tax practice

Copyrights records by American Institute of Certified Public Accountants, Inc.



Avoiding malpractice problems for the small C P A firm

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001662483 / 1985-10-01
Date of Publication:
September 16, 1985
Date of Creation:
1985
Title:
Avoiding malpractice problems for the small C P A firm / by Denzil J. Causey, Jr.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-449-268. Incorporates some prev. pub. material & some material taken from U.S. Govt. sources for which appl. states no copyright is claimed.
Imprint:
New York : The Institute, c1985.
Description:
sheets.
Number of similar titles:
5
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
Causey, Denzil J., Jr.
American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Compilation and review of financial statements

Fundamentals of foreign income taxation

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001667461 / 1985-10-03
Date of Publication:
October 1, 1985
Date of Creation:
1985
Title:
Fundamentals of foreign income taxation / by Paul M. Bodner.
Basis of Claim:
New Matter: rev. and updated text.
Previous Registration:
Prev. reg. 1981, TX 769-924.
Description:
sheets.
Number of similar titles:
6
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. and updated text: American Institute of Certified Public Accountants, employer for hire.
Names:
Paul M. Bodner (14 documents)
example document: Fundamentals of foreign income taxation

Copyrights records by Bodner, Paul M.


American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Accounting and reporting by limited liability companies and limited liability partnerships

Budgeting

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001667463 / 1985-10-03
Date of Publication:
October 1, 1985
Date of Creation:
1985
Title:
Budgeting.
Basis of Claim:
New Matter: "revised text."
Previous Registration:
Prev. reg. 1984, TX 1-449-273.
Description:
sheets.
Copyright Claimant:
American Institute of Certified Public Accountants
Names:
American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Tax and financial planning for retirement

Basic corporate income tax

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001675947 / 1985-10-09
Date of Publication:
October 7, 1985
Date of Creation:
1985
Title:
Basic corporate income tax.
Previous Registration:
Appl. states copyright is not claimed on material taken from U.S. Govt. sources.
Description:
sheets.
Number of similar titles:
1
Copyright Claimant:
American Institute of Certified Public Accountants
Names:
American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Consideration of fraud in a financial statement audit

Motivation skills for C P A practice development

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001678232 / 1985-10-09
Date of Publication:
October 7, 1985
Date of Creation:
1985
Title:
Motivation skills for C P A practice development / by Albin J. Cofone.
Basis of Claim:
New Matter: revisions.
Previous Registration:
Prev. reg. as Human motivation for the C P A, 1983, TX 1-177-376. Appl. states no copyright claimed on any prev. pub. material.
Imprint:
New York : The Institute, c1985.
Description:
1 v.
Other Title:
Human motivation for the C P A
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
Albin J. Cofone (1 documents)
example document: Human motivation for the C P A
American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Local government auditing and reporting

Basic consolidated return preparation

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001678234 / 1985-10-09
Date of Publication:
October 7, 1985
Date of Creation:
1985
Title:
Basic consolidated return preparation / by Kevin Hennessey.
Basis of Claim:
New Matter: all new text.
Previous Registration:
Appl. states no copyright claimed on any prev. pub. material or material taken from U.S. Govt. sources.
Imprint:
New York : The Institute, c1985.
Description:
sheets.
Number of similar titles:
1
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
new text: American Institute of Certified Public Accountants, employer for hire.
Names:
Kevin Hennessey (25 documents)
example document: The Consolidated tax return

Copyrights records by Hennessey, Kevin


American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Procedure and practice before the I R S

Management for results

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001678243 / 1985-10-09
Date of Publication:
October 7, 1985
Date of Creation:
1985
Title:
Management for results.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1982, TX 1-003-034.
Description:
sheets.
Number of similar titles:
6
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Checklists and illustrative financial statements for life insurance companies

Basic individual income tax

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001678244 / 1985-10-09
Date of Publication:
October 7, 1985
Date of Creation:
1985
Title:
Basic individual income tax.
Basis of Claim:
New Matter: new text.
Previous Registration:
Appl. states no copyright is claimed on some prev. pub. material & some material taken from U.S. Govt. sources.
Description:
sheets.
Number of similar titles:
1
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
new text: American Institute of Certified Public Accountants, employer for hire.
Names:
American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Selected readings for CPAs in industry, July-December 1989

Audit evidence

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001686842 / 1985-10-29
Date of Publication:
October 14, 1985
Date of Creation:
1985
Title:
Audit evidence : deciding how much and what type / by James A. Heintz and James H. Naus.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1982, TX 983-352. Appl. states this work incorporates some prev. pub. material, for which no copyright is claimed.
Description:
sheets.
Number of similar titles:
6
Similar Title:
Variant title:
Audit evidence : deciding how much and what type
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
James A. Heintz (37 documents)
example document: College accounting, eleventh edition

Copyrights records by Heintz, James A.


James H. Naus

Copyrights records by Naus, James H.


American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Standards of reporting and the auditor's report

Tax training for staff

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001686843 / 1985-10-29
Date of Publication:
October 24, 1985
Date of Creation:
1985
Title:
Tax training for staff : level I, 1985/86.
Basis of Claim:
New Matter: updated & rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-462-817. Appl. states this work incorporates some prev. pub. material & some material taken from U.S. Govt. sources, for which no copyright is claimed.
Description:
sheets.
Number of similar titles:
5
Variant title:
Tax training for staff : level I, 1985/86
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
updated & rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: One month liquidations

Farmers and ranchers--taxation

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001686964 / 1985-10-29
Date of Publication:
October 24, 1985
Date of Creation:
1985
Title:
Farmers and ranchers--taxation / by Lorence L. Bravenec and Clark S. Willingham.
Basis of Claim:
New Matter: "updated & revised text."
Previous Registration:
Prev. reg. 1984, TX 1-430-647. Appl. states copyright is not claimed for some material taken from U.S. Govt. sources.
Description:
sheets.
Copyright Claimant:
American Institute of Certified Public Accountants
Names:
Lorence L. Bravenec (11 documents)
example document: Estate planning for farmers and ranchers

Copyrights records by Bravenec, Lorence L.


Clark S. Willingham (1 documents)
example document: Estate planning for farmers and ranchers
American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: The CPA's role in insolvencies and bankruptcies

Tax aspects of divorce and separation

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001690867 / 1985-10-29
Date of Publication:
October 14, 1985
Date of Creation:
1985
Title:
Tax aspects of divorce and separation / by Roland L. Hjorth and George R. Levie.
Previous Registration:
Appl. states no copyright is claimed on prev. pub. material.
Description:
sheets.
Number of similar titles:
176
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
new text: American Institute of Certified Public Accountants, employer for hire.
Names:
Roland L. Hjorth

Copyrights records by Hjorth, Roland L.


George R. Levie

Copyrights records by Levie, George R.


American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Assisting clients in maximizing profits

Coping with the tax return preparer rules

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001691874 / 1985-11-07
Date of Publication:
November 5, 1985
Date of Creation:
1985
Title:
Coping with the tax return preparer rules : discussion leader guide / by John Brockhouse.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-460-636. Appl. states no copyright is claimed on material taken from U.S. Govt. sources & some prev. pub. material.
Description:
1 v.
Number of similar titles:
10
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
John Brockhouse

Copyrights records by Brockhouse, John


American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Special-purpose reports on internal accounting control at service organizations

1040 workshop advanced

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001693756 / 1985-11-07
Date of Publication:
September 3, 1985
Date of Creation:
1985
Title:
1040 workshop advanced : II.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. 1984, TX 1-461-240. Appl. states no copyright is claimed on material taken from U.S. Govt. sources.
Description:
sheets.
Number of similar titles:
7
Similar Title:
Variant title:
1040 workshop advanced : II
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
American Institute of Certified Public Accountants (4118 documents)
example document: Fringe benefits
AICPA. (67 documents)
example document: Tax planning in corporate liquidations

Copyrights records by AICPA.



1040 workshop advanced

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001693757 / 1985-11-07
Date of Publication:
September 3, 1985
Date of Creation:
1985
Title:
1040 workshop advanced : I.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. 1984, TX 1-462-411. Appl. states no copyright is claimed on material taken from U.S. Govt. sources.
Description:
sheets.
Number of similar titles:
7
Variant title:
1040 workshop advanced : I
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
American Institute of Certified Public Accountants (4118 documents)
example document: The alternative minimum tax

Pension, profit-sharing plans, and compliance

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001698582 / 1985-11-15
Date of Publication:
November 13, 1985
Date of Creation:
1985
Title:
Pension, profit-sharing plans, and compliance.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-430-645. Appl. states copyright not claimed on material taken from U.S. Govt. sources.
Description:
sheets.
Number of similar titles:
5
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
American Institute of Certified Public Accountants (4118 documents)
example document: Performing a single audit for state and local government

The CPA as a personal financial planner

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001698583 / 1985-11-15
Date of Publication:
November 13, 1985
Date of Creation:
1985
Title:
The CPA as a personal financial planner.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-341-699. Appl. states copyright not claimed on material taken from U.S. Govt. sources.
Description:
sheets.
Number of similar titles:
1
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
rev. text: American Institute of Certified Public Accountants, employer for hire.
Names:
American Institute of Certified Public Accountants (4118 documents)
example document: Valuation of the smaller professional practice: a cookbook approach

The Use of the microcomputer in an accounting practice

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001700162 / 1985-11-15
Date of Publication:
November 13, 1985
Date of Creation:
1985
Title:
The Use of the microcomputer in an accounting practice / by Barbara Farrell.
Imprint:
New York : The Institute, c1985.
Description:
129 p.
Copyright Claimant:
American Institute of Certified Public Accountants
Authorship on Application:
text: American Institute of Certified Public Accountants, employer for hire.
Names:
Barbara Farrell (6 documents)
example document: Mastering Microsoft works

Copyrights records by Farrell, Barbara


American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Health care industry developments--1991

Fundamentals of foreign income taxation

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001741793 / 1986-01-14
Date of Publication:
August 15, 1985
Date of Creation:
1985
Title:
Fundamentals of foreign income taxation.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1984, TX 1-325-347. Appl. states some material taken from U.S. Govt. sources for which no copyright is claimed.
Number of similar titles:
6
Copyright Claimant:
American Institute of Certified Public Accountants
Notes:
Cataloged from appl. only.
Names:
American Institute of Certified Public Accountants (4118 documents)
example document: Audit sampling

How to help your construction contractor clients estimate, bid, and control their contracts

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001741829 / 1986-01-14
Date of Publication:
April 26, 1985
Date of Creation:
1985
Title:
How to help your construction contractor clients estimate, bid, and control their contracts.
Basis of Claim:
New Matter: "revised text and spoken material."
Previous Registration:
Prev. reg. 1981, TX 1-729-095.
Number of similar titles:
1
Copyright Claimant:
American Institute of Certified Public Accountants
Notes:
Cataloged from appl. only.
Names:
American Institute of Certified Public Accountants (4118 documents)
example document: Hospital audit guide

Solving practice problems

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001741831 / 1986-01-14
Date of Publication:
June 18, 1985
Date of Creation:
1985
Title:
Solving practice problems : the residential builder.
Basis of Claim:
New Matter: revised text and spoken material.
Previous Registration:
Prev. reg. 1983, TX 1-105-752. Appl. states no copyright is claimed on some prev. pub. material used with permission.
Number of similar titles:
1
Variant title:
Solving practice problems : the residential builder
Copyright Claimant:
American Institute of Certified Public Accountants
Notes:
Cataloged from appl. only.
Names:
American Institute of Certified Public Accountants (4118 documents)
example document: Money management

Audits of school districts

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0001741832 / 1986-01-14
Date of Publication:
September 16, 1985
Date of Creation:
1985
Title:
Audits of school districts.
Basis of Claim:
New Matter: revised text and spoken material.
Previous Registration:
Prev. reg. 1981, TX 1-745-360. Appl. states no copyright is claimed on some prev. pub. material used with permission.
Number of similar titles:
5
Copyright Claimant:
American Institute of Certified Public Accountants
Notes:
Cataloged from appl. only.
Names:
American Institute of Certified Public Accountants (4118 documents)
example document: Financial statement disclosures

Top-heavy pension plans

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0002206349 / 1987-12-17
Date of Publication:
March 1, 1987
Date of Creation:
1987
Title:
Top-heavy pension plans : discussion leader guide.
Basis of Claim:
New Matter: rev. text.
Previous Registration:
Prev. reg. 1985, TX 1-644-764.
Description:
sheets.
Number of similar titles:
2
Copyright Claimant:
American Institute of Certified Public Accountants
Names:
American Institute of Certified Public Accountants, Inc. (3031 documents)
example document: Uniform CPA examination

1996 federal tax laws

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004445781 / 1997-01-17
Date of Publication:
December 4, 1996
Date of Creation:
1996
Title:
1996 federal tax laws : how they affect your clients : seminar material / moderator-speaker, Joel L. Shoobe ; speakers, Joy Mercer, Leonard J. Witman.
Basis of Claim:
New Matter: new text & compilation.
Description:
76 p.
Variant title:
1996 federal tax laws : how they affect your clients
Other Title:
Joy Mercer
Federal tax laws : how they affect your clients
Copyright Claimant:
New Jersey Institute for Continuing Legal Education (employer for hire)
Names:
Joel L. Shoobe

Copyrights records by Shoobe, Joel L.


Leonard J. Witman (3 documents)
example document: Retirement planning
New Jersey Institute for Continuing Legal Education (387 documents)
example document: What every lawyer needs to know about environmental law

Copyrights records by New Jersey Institute for Continuing Legal Education



The Kugler system

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TXu001059655 / 2001-08-21
Date of Creation:
2001
Title:
The Kugler system : a retirement planning technique book / written by Leonard J. Witman, Frank L. Rainaldi ; edited by William F. Rainaldi.
Edition:
1st ed.
Copyright Note:
C.O. correspondence.
Description:
Sheets.
Copyright Claimant:
Kugler Publishing Company, LLC
Names:
William F. Rainaldi (3 documents)
example document: The Kugler System
Frank L. Rainaldi 1936-
Leonard J. Witman 1950-
Kugler Publishing Company, LLC (1 documents)
example document: Retirement planning

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