Vol. 44 No. 11, November - November 2013
Index
- IRS issues repair/tangible property regulations.
- Individual health care mandate rules finalized.
- Proposed regulations change definition of R&D expenditures.
- Regs. curb artificially generated foreign tax credits.
- Small employers' health insurance premium tax credit rules proposed.
- IRS releases final regs. on sec. 274 reimbursement arrangements.
- American depositary receipts are U.S.-source income subject to withholding.
- CFC's software leasing income determined to be foreign personal holding company income.
- Nonresident alien gamblers get similar treatment as U.S. gamblers.
- Deferral of income from sales of gift cards.
- Final Regs. issued on deferral of COD income and OID deductions.
- DOMA decision and IRS guidance change tax landscape for same-sex spouses.
- Collaboration agreement gives rise to partnership treatment.
- S corp. members are not subject to controlled group sec. 179 limitations.
- Repeal of the California Enterprise Zone Tax Credit program.
- Controlled groups and the sec. 179 election for S corporations.
- IRS oversight of CPAs who provide valuation services.
- Partners as employees? Properly reporting partner compensation.
- Tax practice responsibilities: taxpayer representation in the shadow of preparer discipline.
- Campus to clients: integrating tax ethics into the first tax course.
- Additional 0.9% Medicare tax on earned income.
- Reasonable compensation for S corporation shareholder employees.