Vol. 46 No. 1, January - January 2015
Index
- IRS finalizes regulations on use of QLACs.
- IRS disagrees with Tax Court on ability to designate employment tax payments as income tax withholding.
- IRS issues final regulations on sec. 162(m) (6) deduction disallowance.
- Procedures for withholding foreign partnerships and withholding foreign trusts coordinated with FATCA.
- Active members of an investment adviser LLC are subject to self-employment tax.
- LB&I explains 'rules of engagement' in examinations of transfer-pricing issues.
- Changing method of accounting to comply with new retail-inventory method regulations.
- New revenue recognition standard has significant implications for tax accounting and return preparation.
- IRS signals PPACA compliance issues.
- The transfer loss property between an S corporation and its shareholder.
- Congress and the extenders: doing the same thing over and over and expecting different results.
- IRS analyzes whether third-party employment tax returns are sufficient to start assessment statute of limitation.
- What to do when your client receives a summons.
- When to rely on a tax adviser's advice as 'reasonable cause'.
- Using loans to extract cash from a closely held corporation.