Cornell University's Department of Applied Economics and Management will hold an in-service income tax school throughout November. Classes, which will review income tax reporting and management, will be offered in Binghamton, Utica, Batavia, Rochester and the Syracuse area.

The school is designed for accountants, tax practitioners, consultants, lawyers and financial advisers. This year's topics include: new tax legislation, individual taxpayer problems, small business problems, opportunities and obstacles of business entities, education provisions, fringe benefits, agricultural issues, 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's applied economics and management department.

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

• Nov. 6 and 7, Ramada Inn, Binghamton;
• Nov. 12 and 13, Radisson Hotel, Utica;
• Nov. 18 and 19, Holiday Inn, Batavia;
• Nov. 20 and 21, Holiday Inn (Holidome), Rochester;
• Nov. 25 and 26, Holiday Inn Liverpool (near Syracuse).

Advance registration is required, and attendance is limited to the capacity of each location. The registration fee is $239 (before Nov. 1), which includes a comprehensive workbook, lunch and refreshments on both days. Classes start at 9 a.m. on the first day. Qualified participants can earn continuing professional-education credits. For registration information, contact Cuykendall at (607) 255-2130 or chc4@cornell.edu .