Vol. 46 No. 7, July - July 2015
Index
- Compliance with short-period return rules can stave off penalties and rejection of elections as untimely.
- State tax consequences to shareholders on distributions of property.
- 'Substantially complete' buildings eligible for go zone depreciation.
- Recent legislation creates professional employer organization status.
- Tax-exempt hospital compliance with sec. 501(r): no violation is too small to ignore.
- IRS concludes that banking app does not qualify for sec. 199 deduction.
- Basis adjustments in CFC stock held by partnerships for subpart F inclusions, PTI distributions.
- Defining 'withholding agent': when 'everyone' is both too much and not enough.
- Relief from penalties for late-filed international information returns.
- IRS ruling expands scope of debt obligations in registered form.
- Common employer practices may be insufficient for new PPACA reporting requirement.
- Special deadline: filing amended returns reporting tax due within 60 days of assessment limitation.
- Desirability, mechanics of making sec. 362(e) (2) elections for state tax returns.
- Tax treatment and planning strategies for nonresident individuals.
- Marijuana business and sec. 280E: potential pitfalls for clients and advisers.
- Handling last-minute changes for clients: it is who we are ... it is what we do....
- Uncollectible status: an alternative resolution.
- Filing, withdrawing, and managing IRS authorizations.
- Small businesses bear a significant portion of federal tax compliance cost.
- Claiming the credit for residential energy-efficient property.
- Charitable deduction not allowed for conveyance of land preservation easement.
- Maryland personal income tax regime violates Constitution.