From the Editors

From the Editors

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SEPTEMBER 2007 - The CPA Journal editors have determined that significant portions of the article “Real Estate Investors Can Benefit from Cost Segregation Studies,” by Julio Gonzalez, published in the May 2006 issue, were taken verbatim from copyrighted property owned by North American Financial Strategies LLC and subsequently transferred to Bedford Capital of New York LLC.

The CPA Journal maintains a zero-tolerance policy concerning plagiarism. Published articles that the editors determine to include plagiarized content will be removed from the online archives and readers will be notified of the action. Furthermore, manuscripts received from an author determined to have at any time submitted plagiarized material will not be considered for future publication in The CPA Journal.

September 2007 Issue

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Features

Deductibility of Investments Advisor Fees Incurred by Trusts

Educational Tax Benefits

Using 'Monte Carlo' Simulations

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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.