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February 2014 » CORRECTION
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In “Statutes of Limitations for Personal Income Tax Returns: An Overview of State Rules and Requirements,” by Andrew S. Griffith and Katherine A. Kinkela, published in the January 2014 issue of The CPA Journal, the final 10 rows of Exhibit 2, Omission of Income (page 47)—from Georgia through Kansas—were inadvertently duplicated from Exhibit 3, Amended Returns; although the information is correct in the context of Exhibit 3, it does not belong in Exhibit 2.The editors apologize for the error.
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