Vol. 44 No. 1, January - January 2013
Index
- FATCA prop. regs. amended to extend various deadlines.
- South Carolina taxpayer information stolen.
- IRS issues guidance on corporate equity reduction transactions.
- IRS offers guidance on accounting for black liquor credit repayments.
- Contract with related for-profit entity disqualifies exemption.
- Prop. regs. expand options for private foundations in grant-making process.
- IRS issues prop. regs. on allocation of costs under simplified sec. 263A methods.
- Regs. issued on integrated hedging transactions of qualifying debt.
- State law property classifications do not control 'like kind' determination.
- IRS clarifies when debt instruments are publicly traded.
- IRS illustrates employee reimbursement plans.
- IRS makes tax exempt/government entities fast track settlement program permanent.
- Intangible drilling cost preference exception not available when AMTI is negative.
- LB&I instructs on insurance companies' partial worthlessness deductions under sec. 166(a) (2).
- Key aspects of the new tangible property regulations.
- Judicial deference to regulations: Home Concrete & Supply L.L.C.
- Reporting trust and estate distributions to foreign beneficiaries.
- DC currents: amendments to Circular 230 to remove "covered opinion" rules.
- Inadvertent waiver of the tax practitioner privilege: Salem Financial, Inc.
- Disaster relief extensions apply only to original post-casualty dates.
- The number of no-change audits is a concern.
- Significant changes to offer in compromise program.
- Updated guidelines for ex parte communications.
- Excluding and rolling over gain on disposition of qualified small business stock.
- Corporation sole cannot shelter pastor from tax trouble.
- When is a foreign tax creditable under sec. 901?