Cornell's Department of Agricultural, Resource and Managerial Economics will hold an in-service income tax school in November to review tax reporting and management. Classes will be offered in New York state in Binghamton, Batavia, Liverpool/Syracuse and Utica.

This school is designed for accountants, tax practitioners, consultants, lawyers and financial advisers. Topics include: new tax legislation, individual taxpayer issues, small business issues, sale of a business, gifts, depreciation, agricultural issues, electronic filing, investments, retirement and current issues to aid in planning and filing tax returns.

Instructors will be certified public accountants F. John Schifferli and Joseph A. Bennett; Gregory J. Bouchard of Farm Credit of Western New York; and Charles H. Cuykendall from Cornell.

November's classes will be held in the following locations:

• Nov. 1 and Nov. 2: Ramada Inn, Binghamton;
• Nov. 8 and Nov. 9: Holiday Inn, Batavia;
• Nov. 13 and Nov. 14: Holiday Inn Liverpool (Syracuse);
• Nov. 15 and Nov. 16: Radisson Hotel, Utica.

Advanced registration is required, and attendance is limited to the capacity of the meeting room at each location. The registration fee is $210, which includes a comprehensive workbook, noon lunch and refreshments for both days. Qualified participants will receive 16 continuing education credits (CPE or CLE). For registration information, contact Charles Cuykendall at (607) 255-2130 or chc4@cornell.edu.