Vol. 44 No. 5, May 2013
Index
- IRS appeals tax return preparer registration decision.
- Prop. regs. allow material advisers to request extension.
- The Sid Kess Approach: 60 Years of Best Practices in Tax, Education, Careers and Life.
- Timing of deductions for subsidiaries joining a new consolidated return.
- Prop. regs. clarify 'play or pay' rules of the Affordable Care Act.
- Fixed-asset implications under the American Taxpayer Relief Act of 2012.
- IRS addresses sec. 199 requirements for packaging manufacturer.
- Foreign corporations investing in partnerships: common branch profits tax issues.
- Sec. 901(m): potential trap for partnership transactions.
- Sec. 1202: small business stock capital gains exclusion.
- Interest on residential property debt not deductible as investment interest.
- New sec. 1411 brings difficulty defining real estate 'trade or business'.
- Time to make a sec. 846(e) election to use company historical payment patterns.
- 'Doing business' in California: substantial economic presence nexus and the 'throwback' rule.
- Now and later: GAAP vs. tax treatment of the reinstated R&D credit.
- Chapter 13: tax considerations.
- Modifying or terminating nonqualified deferred compensation plans.
- Applying the new net investment income tax to trusts and estates.
- Responsibilities: social media: opportunities and risks for tax practices.
- Making the connection between tax and strategic business decision-making.
- Avoiding income tax credit recapture by a corporation.
- Tithing is not necessary expense.
- Statute of limitation tolled by fraudulent tax returns.