Vol. 44 No. 7, July 2013
Index
- Sec. 336(e) election regulations are issued.
- Proposed rules address minimum value of health coverage for premium tax credits.
- Opportunity to eliminate certain intercompany gain.
- Failing subchapter C requirements to avoid nonrecognition treatment.
- Whether incentives that require companies to provide jobs should be treated as nonshareholder capital contributions.
- ATRA allows taxpayers to continue to accelerate certain AMT credits.
- Totalization agreements: taking exception to Social Security.
- Defining 'attributable to' under sec. 897(g).
- Foreign branch incorporation: interaction of OFL, branch loss recapture rules.
- Interplay of withholding obligations on partnership's disposition of U.S. real property.
- Application of sec. 704(c) to divisions.
- Final regulations for noncompensatory partnership options.
- Questions on EINs in F reorganizations involving disregarded entities.
- Unresolved issues regarding sec. 6603 deposits.
- LIFO inventory considerations when making a C-to-S conversion.
- Timing of revenue recognition for retainages.
- Understanding the principles of DASTM accounting.
- Using the first-time penalty abatement waiver.
- Advising clients regarding erroneous tax return positions.
- Targeted partnership allocations.
- CPAs and comfort letters: the new chocolate.
- Options for compliance with worker classification rules.
- Nine factors that determine whether an activity is a hobby.
- The collection appeal procedures and collection due process programs.
- Schedule UTP: update on IRS findings.
- Innocent-spouse defense against assessments on a joint return.
- Loan guarantees were prohibited transactions that disqualified IRAs.
- A closer look at the IRS's targeting of Tea Party and other groups for review.