Vol. 46 No. 4, April - April 2015
Index
- President proposes tax relief for the middle class in State of the Union.
- Changes are proposed for accounting for income taxes under FASB ASC.
- Incorporating a partnership and selling to an ESOP in a tax-free transaction.
- How to claim the residential energy-efficient property credit for geothermal heat pump property.
- Cost-segregation studies and the impact of the tangible property regulations.
- GAAs are a valuable planning option for tangible property depreciation.
- IRS issues additional PPACA guidance on identifying full-time employees.
- Strategies for minimizing the impact of income in respect of a decedent.
- Personal goodwill: alive and well indeed!
- Selling partnerships that own CFCs: a potential trap for the unwary.
- Understanding IRS form 1099-K letters and how to quickly respond.
- New procedures designed to restore confidence in Appeals' independence, improve efficiency.
- FIRPTA rules impact U.S. real estate transactions.
- Indiana: where market-based sourcing and income-producing activity collide.
- What taxpayers need to know to comply with the final tangible property regulations.
- The exclusion for meals and lodging.
- Volunteering at low income taxpayer clinics can provide CPAs valuable experience.
- Why the Internal Revenue manual is valuable to your clients.
- Guiding clients through the offshore voluntary disclosure program.
- Identifying what constitutes partnership liabilities and how they affect the basis of partnership assets: not all partnership debt qualifies as a liability for purposes of sec. 752.
- Payments to egg donor not excludable from income.
- Taxpayer was a bona fide resident of U.S. Virgin Islands.