Vol. 44 Nbr. 9, September 2013
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- AICPA: net investment income tax needs fixing.
- Defense of Marriage Act struck down by Supreme Court.
- Practitioners should expect tax-exempt processing slowdown.
- Final regs on acceleration of COD income deferral.
- Final sec. 336(e) regulations: election for qualified stock dispositions.
- IRS issues new final and temporary regulations on outbound reorganizations.
- Alternatives to form 1041 for grantor trusts.
- ATNOLs and charitable contribution carryovers: which takes precedence?
- IRS reverses itself on applying 70% safe-harbor deduction for success-based fees to certain milestone payments.
- FATCA regulations' effective date approaching quickly.
- Local country tax incentives and the foreign tax credit.
- NOL carrybacks limited by excess distributions.
- Broker basis reporting of debt instruments and options: actions holders or issuers must or may want to take.
- Rough sailing for TEFRA partnerships.
- Leveraging existing ERP systems to automate use tax compliance.
- Individual tax report.
- Recent developments estate planning.
- Defining stock of insolvent and bankrupt corporations.
- State independent tax tribunals: a popular alternative to resolving disputes.
- Thinking outside the typical client profile in tax engagements.
- Mobile information security concerns.
- Sea-change: planning for same-sex married couples and the DOMA decision.
- Buying or selling C corporation stock.
- Provision of services by corporation to shareholder not a constructive dividend.
- Taxpayer not entitled to innocent spouse relief.