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The article emphasizes effective practice habits to maximize musicianship and technical growth with efficiency and focus. Topics include recording and evaluating performances, using the SING-BUZZ-PLAY method for improved accuracy; and developing rhythmic precision through focused metronome exercises.

The Economic Growth and Tax Relief Reconciliation Act of 2001 raised the limits of the child and dependent care credit, but kept the exclusion for salary reduction dependent care plan the same. This may change which taxpayers will elect the credit and which the exclusion.

The value of broken, prehistoric, stone artifacts has risen substantially. Ways of acquiring high quality, restorable pieces are considered.

Courts have reached conflicting conclusions regarding the deductibility of stock redemption loan fees. In deciding on 'Kroy (Europe) Limited,' the Ninth Circuit allowed the taxpayer to deduct loan fees in connection with a stock redemption. However, the Tax Court ruled in 'Fort Howard' that deductions for similar fees incurred in a redemption are not permitted. Therefore, there are no clear guidelines for ascertaining if redemption stock loan fees are deductible. To lessen their vulnerability to undesirable tax treatment, taxpayers can request their advisers and financial institutions to create itemized bills for all steps required in a stock redemption. The 'Kroy' case should be used as a guide by taxpayers who want to make deductions but are worried about penalties under Sec. 6662. Those who are not that confident about 'Kroy' may disclose details of their stock redemption transactions on Form 8275.

The use of nonqualified deferred compensation is increasing in response to the restrictions on executive participation in qualified retirement plans. Nonqualified deferred compensation plans are an attractive alternative because it allows deferment of income until retirement, boosts employee motivation and commitment and encourages executives to protect the assets of the company. Furthermore, they can be exempted from Titles I and II of ERISA. In using a non-qualified plan to defer compensation, employers should make sure that there is no constructive receipt of income and receipt of economic benefit. Risk can also be minimized if the plan is unfunded, the right to receive deferred compensation is nontransferable, and compensation to be deferred is not determinable. Popular forms of nonqualified deferred compensation plans include Supplemental Executive Retirement Plans, excess benefit plans, and elective deferral plans.

It is not always advantageous for married couples to file a joint income tax return even though joint filing could lower their tax liabilities. Normally, a joint return can only be filed if both spouses agree. In addition, the married couple must both be US citizens or resident aliens and must have the same tax years, unless the discrepancy in their tax years resulted from the death of one or both spouses. However, a taxpayer who is qualified to file a joint return may not want to do so, such as in cases when the spouse has unpaid taxes, involved in illegal or suspicious activities, or simply prefers to have separate finances, to avoid the joint and several joint liability for taxes owed on a joint return. Married taxpayers considering filing separate returns need to examine each aspect of the tax return, including deductions, income, adjustment to income, exemptions and credits .

Identifies complicated features of the United States federal tax system that place extra burdens on small businesses. Health insurance deductions; Increases in the unified credit for estate and gift taxes; Expense allowances for business equipment and furniture; Things that entrepreneurs can do to minimize their tax burden.

A personal narrative is presented which explores the author's experience as a funeral director and mourning the death of a friend in Randolph, Vermont.

The article discusses issues related to the development of tomato varieties in the U.S. which takes into consideration the elements of genetics and growing conditions. Tomato is cited as one of the most variable crops in its reaction to small changes in environmental conditions. Among the tomato varieties developed across the country is the Crista, the most recent large-fruited hybrid from the North Carolina program.

Discusses the application of bar code technology in the transportation industry to handle information volume. Proactive automation; System created by Viking Image Processing System; Task force approach; Trucking's technology tools; System created by Symbol Technologies.

Reports on the development of fresh market varieties of tomatoes with improved fruit quality and disease resistance, by researchers at North Carolina State University (NCSU) as of March 2005. Description of the ideal tomatoes targeted by the researchers; Recent releases from the program; Hybrids with improved fruit quality and flavor that are being tested in the NCSU breeding program.