Vol. 44 No. 12, December - December 2013
Index
- Health coverage information-reporting requirements guidance issued.
- Heightened emphasis on worker classification.
- Election to treat qualified revocable trust as an estate and the separate-share rules.
- FBAR reporting considerations.
- Captive insurance arrangements face IRS scrutiny.
- Six-year statute of limitation for substantial omissions of income.
- Sec. 631(b) and the taxation of standing timber sales.
- The power of entertainment tax credits.
- Tax issues for individuals who create intellectual property.
- The new five-year built-in gain recognition period.
- Current developments in employee benefits and compensation.
- Use tax reporting: is Colorado back in business?
- Jumping into the cloud: are you there yet?
- New brackets, net investment income tax expand scope of tax planning.
- Electing S corporation status for a limited liability company.
- Gift determined with reference to assumption of potential estate tax liability.
- IRS abused discretion by not considering taxpayer's offer-in-compromise.