Vol. 44 No. 4, April - April 2013
Index
- FATCA final regulations issued.
- Rules proposed for individual health care mandate.
- Employment tax liability of third-party agents subject of prop. regs.
- Check-the-box: a trap for the unwary.
- IRS proposes employer play-or-pay regulations under health care reform.
- New decanting statutes offer road map for escaping fiduciary tax and updating trust terms.
- International tax issues for newly multinational corporations: a due-diligence perspective.
- U.S. withholding tax requirements on payments to nonresidents and foreign entities.
- Incorporating an insolvent partnership: availability of the insolvency exclusion.
- Is tax identity theft becoming an epidemic?
- Details of IRS expanded policy of restraint not yet in IRM; range of applicability unclear.
- Illinois apportionment of service income and unitary partnerships.
- Additional time for filing automatic accounting method changes.
- Protecting communications and documents from IRS summons enforcement.
- Bankruptcy and the trust fund recovery penalty.
- Recently issued sec. 108(e) (8) regulations: liquidation value safe harbor.
- IRS updates sec. 7216 guidance on disclosing tax return information.
- Off-duty officer pay is subject to self-employment tax.
- 3.8% of what? An overview of the net investment income tax.
- The 3.8% Medicare tax proposed regulations: guidance or more questions?
- Expanded due-diligence requirements for 2012 returns.
- Deducting S corporation losses to extent of shareholder basis.
- Tax Court weighs in on STARS transaction.