PUBLICATIONS
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Publications Arranged by Subject Category:
E. Compensation
- (N. Apostolou, W. M. VanDenburgh), "Illusionary Pension Fund
Returns," Tax Notes, April 28, 2003, pp. 565-578.
- (with N. Apostolou) "Stock Option Accounting Can Be Materially Misleading,"
Journal of Forensic Accounting, June 2002, pp. 131-138.
- (W.M. VanDenburgh) "Enforce the Exclusive Benefit Provision for Pension
Plans," Tax Notes, May 20, 2002, pp. 1256-1261.
- (with Apostolou
and Kilpatrick) “Retirement Plan Alternatives,” The CPA Journal,
July 1986, pp. 48-59.
- (with Apostolou and Wiggins), “Tax-Sheltered Plans in Educational and Other
Organizations,” CPA Journal, April 1984, pp. 22-31.
- (Apostolou) “401(k) and IRAs,” Wealthbuilding, August 1984, pp.
18-23.
- Faculty Benefits and Tax Planning, American Accounting Association,
Sarasota, 1973.
- (W. E. Seago) “Alternatives for Reporting Income from Restricted Stock,”
The Tax Executive, Vol. 25 (July 1973), pp. 314-329.
- (J. V. Boyles) “Registered Warrants as a Compensatory Tool,” The Tax
Executive, Vol. 25 (October 1972), pp. 12-24. Reprinted in Monthly
Digest of Tax Articles, Vol. 23 (February 1973), pp. 22-29.
- (with N. Apostolou and C. Wiggins) “Planning for the Public Sector,” Financial
Planning, January 1984, pp. 88-90.
- (S. Grossman) “The End of Qualified Stock Options is Near!” Financial
Executive, March 1978, pp. 56-58.
- (S. Grossman) “Guidance on Restricted Stock Options,” The Tax Executive,
April 1978, pp. 288-294.
- (S. Grossman) “Nonqualified Stock Option Treatment,” Taxes -- The Tax
Magazine, March 1977, pp. 195-200.
- (E.E. Milam) “How to Integrate Deferred Compensation Benefits into a Client’s
Estate Plan,” Estate Planning, March 1978, pp. 72-80.
- (J. Hasselback) “Choosing a Qualified Pension, Profit-sharing, or Stock
Bonus Plan,” Taxation for Accountants, July 1976, pp. 55-60.
- (with Apostolou and Wiggins) “Major Changes in Retirement Plan Rules,”
National Public Accountants, October 1983, pp. 34-36, 38, 54.
- “Non-qualified Compensation Arrangements More Valuable,” Taxation for
Accountants, June 1975, pp. 20-23.
F. Investments, Banking,
and Estate Planning
-
(J. Hasselback) “Selecting Annual Accounting Period Has Long-Term Tax Implications,”
Taxation for Accountants, July 1977, pp. 58-61.
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“The Tax Man Cometh -- But Don't Despair,” Center Digest, Vol. 1,
Issue 1, 1984, pp. 1-3.
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(J. Hasselback) “Type of Deduction for Bad Debts Depend on Why Loan Was
Made,” Taxation for Accountants, June 1977, pp. 372-378.
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(J. Hasselback) “Limited Partnerships Are Key to Holding Tax-Shelter Investments,”
Taxation for Accountants, August 1976, pp. 122-124.
-
(with Billings) “Preservation and Tax Benefits,” The Tax Adviser,
June 1985, pp. 363-370.
-
(with Billings) “Attractive Benefits of Historic Preservation,” Tierra
Grande, No. 28, pp. 12-15.
-
(with A. Billings) Preservation and Tax Benefits, 1985 Texas Real
Estate Research Center, 17 pp.
-
(with T. Dickens) “Partnership Tax Treatment for Real Estate Corporations,”
Real Estate Review, Summer 1983, pp. 36-39.
-
(Davis) “Electing Subchapter S Treatment,” The Real Estate Securities-Journal,
Winter 1981, pp. 69-77.
-
(R. Rivers) “The Timing Problem for the Unified Estate and Gift Tax,” Journal
of Risk and Insurance, March 1979, pp. 125-138.
-
(Orbach) “How to Shift the Gift Tax to the Donee,” Trusts & Estates,
June 1978, pp. 350-355.
-
(E.E. Milam) “Personalizing the Estate Planning Process,” Trusts &
Estates, January 1977, pp. 2-10, 60-61.
-
(J. Hasselback) “Substantial Amounts May Be Given Away Without the Donor
Incurring a Gift Tax,” Taxation for Accountants, September 1981,
pp. 194-198.
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(J. Hasselback) “Transfers During Decedent’s Life May Be Includible in
Estate,” Taxation for Accountants, October 1981, pp. 262-265.
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(Hasselback) “Transfer of Property Can Result in a Gift Tax If Adequate
Consideration Is Not Received,” Taxation for Accountants, August
1981, pp. 123-125.
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(R. Rivers) “Review of Optimum Marital Deduction Strategy: After 1976 Tax
Reform,” Taxes--The Tax Magazine, November 1979, pp. 767-772.
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(J. Hasselback) “An Estate Tax Return Involves Choices Concerning Payment
and Valuation,” Taxation for Accountants, November 1981, pp. 331-333.
-
(John Pearson) “Estate Planning for Entrepreneurs,” The Financial Planner,
February 1979, pp. 16-20.
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(J. Hasselback) “Income Tax Burden of Estate or Trust Shared With Beneficiaries,”
Taxation for Accountants, March 1978, pp. 186-188.
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(E. Seago) “Proper Planning Shifts Gift Tax to Donee,” Trusts and Estates,
Vol. III (May 1972), pp. 358-360.
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“Adjusting Gift Programs and Tax Plans in View of the New Gift Tax Climate,”
Taxation for Accountants, Vol. 8 (February 1972), pp. 173-174.
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“Journey into the Never-Never Land of Incomplete Gifts,” Taxes -- The
Tax Magazine, February 1976, pp. 29-33.
-
“Code Approach to Teaching Trusts and Estates,” Proceedings of the American
Accounting Association Southwest Regional Meeting, San Antonio, TX,
March 18-19, 1976.
-
(R. Rivers) “Optimum Timing for Estate Planning,” Proceedings of Southwest
Regional Meeting of American Accounting Association, March 23-26, 1977.
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“Estate Planning and the Subchapter S Corporation,” Estate Planners
Quarterly, (September 1968), pp. 38-45.
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(E. Milam) “Minimize Your Estate Tax,” Veterinary Economics, November
1978, pp. 28-29.
G. Hard Assets
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“How to Live With The New Tax Law,” Coinage, March 1987, pp. 49-56.
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(T. Crumbley) "Invest in Stamps for Profit,” Financial Planning Today,
April 1981, pp. 15-20.
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“Giving to The American Numismatic Association," The Numismatist,
December 1979, pp. 2663-2669; winner of The Heath Literary Award for 1979.
-
(C. Nixon) "Tax Tips for Qualifying Silver Transactions and Like-kind Exchanges,”
Review of Numismatics and the Law, Summer-Fall 1981, pp. 8-11.
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“When Does a Pleasurable Hobby Turn Into An Investment For Tax Purposes,”
Taxation for Accountants, Vol. 10 (January 1973), pp. 18-24.
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(T. Crumbley) “Undiscovered Treasures of Stamp Investing,” The Financial
Planner, October 18, pp. 60-61.
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(T.L. Crumbley) “A Primer for the Prudent Stamp Investor,” The Financial
Planner, March 1980, pp. 42-47.
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“Determining Tax Basis for Hobby - Related Investments,” Stamps,
August 12, 1978, pp. 366-372; reprinted in Michigan Probate Alert!,
March 1979.
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“Pension Profits From Rare Coins,” Veterinary Economics, October
1976, pp. 36-39.
-
“Pension Profits From Rare Coins, Part II,” Veterinary Economics,
November 1976, pp. 32-41.
-
(with T. Crumbley) “Stamps for the Beginning Investor,” National Tax
Shelter Digest, October 1982, pp. 27-30.
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(with T. Crumbley) “Investor, Dealer, or Collector,” National Tax Shelter
Digest, October 1982, pp. 31-32.
-
(Chapter 14) “Tax Considerations of Collecting - Investing,” Basic Knowledge
for the Coin Collector and Investor, Amos Press, 1981, pp. 71-76.
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(with T. Crumbley) “Tax Aspects of Old Bottles,” Old Bottle Magazine,
August 1983, pp. 8-13.
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(T. Crumbley) “Invest Carefully in Rare Stamps,” Bulls & Bears,
October/November 1980, pp. 6-8.
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“Tax Avoidance vs. Tax Evasion,” The Plate Collector, April 1, 1980,
pp. 96-102.
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“Leveraged Rare Coin Investment,” Coin Collecting, Winter 1980,
pp. 13-14.
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“Using Diamonds as Tax Shelters,” The Gold and Diamond Exchange,
August 14, 1980, pp. 13-15.
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“Using Diamonds and Gold in Retirement Plans,” The Gold and Diamond
Exchange, June 14, 1980, pp. 14-16.
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“Tax Aspect of Gem Investments,” PreciouStone Newsletter, October
1980, pp. 4-10.
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“Tax Techniques: Beneficial for Precious Stones,” PreciouStone Newsletter,
May 1981, pp. 16-19.
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“Using Rare Coins and Stamps in Tax Sheltered Plans,” Rare Coin/Stamp
Advisory, October 1978, pp. 9-11.
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“Tax Angles for Coin Investors,” Market Alert, September 3, 1981,
pp. 6-7.
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“A Plate Collector's Guide to Tax Laws,” The Plate Collector, January
1979, pp. 135-137, 268, 270, 272.
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“Trading Those Precious Stones Can Be Beneficial,” PreciouStone Newsletter,
March 1979, pp. 7-8.
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“Using Gems As Tax Shelters,” Gem Market Report, September 1981,
pp. 3-4, 9-10.
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“Using Investment Plates As Tax Shelters,” Plate Collector, January
1, 1982, pp. 56-58.
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“Tax Aspects of Gem Investments,” PreciouStone Newsletter, December
1978, p. 6-11.
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“Trading Those Precious Stones Can Be Beneficial,” PreciouStone Newsletter,
March 1979, pp. 7-8.
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“Using Gems As Tax Shelters,” Gem Market Report, September 1981,
pp. 3-4, 9-10.
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“Tax Aspects of Gem Investments,” PreciouStone Newsletter, December
1978, p. 6-11.
Miscellaneous
-
(Dickens) “Before You Buy Medigap,” Bottom Line Tomorrow, September
1995, p. 2.
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Book review of A Tax Guide for Artists and Art Organizations, Accounting
Review, April 1980, pp. 364-365.
-
Book review of Preparing the Federal Partnership Return, by Fiore,
Orenstein, and Ancier, in Oil & Gas Tax Quarterly, December
1976, pp. 246-247.
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Book review of Income Taxation of Natural Resources, by Breeding,
Burke, and Burton, Oil & Gas Tax Quarterly, June 1976, pp. 554-557.
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(Barnhardt and Boewadt) “The Marketing of Accounting Services,” The
CPA Journal, May 1975, pp. 77-79.
-
Book review of McCarthy and Healy, Valuing a Company: Practices and
Procedures, New York: The Ronald Press, 1971, in Accounting Review,
October 1972, pp. 858-859.
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“Coin Investment Clubs,” Coinage, December 1978, pp. 96-100.
-
(W. Flanagan) “Child Care Expense Deduction,” Journal of Accountancy,
Vol. 135 (April 1973), pp. 88-89.
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“A New Theory of Relativity?” Tax Clinic, Journal of Accountancy,
Vol. 127 (January 1969), pp. 77-78.
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“Remove Albatross from Subchapter S,” Journal of Accountancy, Vol.
122 (December 1966), pp. 68.
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“Subchapter S and Prohibitive Income,” Tax Clinic, Journal of Accountancy,
Vol. 120 (December 1965), p. 76.
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“Thin Capitalization Everywhere?” and “Recapture of Excess Loss Accounts,”
Tax Clinic, Journal of Accountancy, Vol. 126 (October 1968), pp.
75-76.
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“Need Working Capital? Try Installment Tax Method,” Texas Certified
Public Accountant, Vol. XL (January 1968), pp. 65-66.
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“Repayment of Guaranteed Loans May be Dividends,” Oklahoma C.P.A.,
Vol. 5 (July 1966), pp. 36, 38.
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“Subchapter S and Stockholder Agreements,” Tax Topics, Texas C.P.A.,
Vol. 38 (November 1965), pp. 57-60.
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Book review of Sommerfeld, Anderson, and Brock, An Introduction to Taxation,
(Harcourt, Brace & World, Inc.) in Accounting Review, Vol. 4
(October 1969), pp. 835-836.
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“Subchapter S,” Louisiana C.P.A., Vol. 26 (October 1966), pp. 65-67.
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“Supreme Court Defines ‘Away from Home’ Concept,” Tax Clinic, Journal
of Accountancy, Vol. 125 (May 1968), pp. 78-79.
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Review of Clarence McCarthy et al., The Federal Income Tax: Its Sources
and Applications. Englewood Cliffs; Prentice-Hall, Inc., 1968 in Mississippi
Valley Journal of Business and Economics, Spring 1969, p. 129.
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Reviews of Simonetti and Garian; Analysis of the Tax Reform Act of 1969
and Summa, Working with the Revenue Code -- 1971 in the Accounting
Review, Vol. 46 (October 1971), pp. 835-836.
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Review of G. J. Robinson, Legal Forms System, New York: Clark Boardman
Co., 1970, in Florida C.P.A., June 1971, pp. 45-46.
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Review of R.J. Chambers, Accounting, Finance, and Management. Chicago:
Arthur Andersen & Co., 1969, in Florida C.P.A., June 1971, p.
48.
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Review of W.J. Casey, Hidden Gold and Pitfalls in the New Tax
Law. New York.
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Larry Crumbley, CPA - Home Page
Last Updated: March 8, 2004
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