Vol. 45 No. 1, January - January 2014
Index
- Large tax preparation franchise company closed by court order.
- IRS finalizes regs. addressing limitations on transfers of built-in losses.
- IRS announces FY 2014 sequester reduction rate for qualified refundable credit bonds.
- 2013 Arthur J. Dixon memorial award.
- 'Beginning of construction' for the renewable electricity production and energy investment tax credits.
- PPACA guidance clarifies rules for HRAs, health FSAs, and other accountable plans.
- Treasury releases proposed regs. for health care information-reporting requirements.
- Change in 'responsible party' must be reported to the IRS.
- Proposed regs. clarify research expenditure eligibility under sec. 174.
- Final regs. determine amount of tax paid for purposes of the foreign tax credit.
- Late S corp. return not an income disclosure despite reference in stockholder's form 1040.
- Final and reproposed tangible property regs. broadly affect taxpayers in oil and gas industry.
- Protection from creditors for retirement plan assets.
- Determining the taxability of S corporation distributions.
- The creditability of foreign taxes: form vs. substance.
- IRS: "don't know what you got till it's gone".
- International joint audits: is two better than one?
- Withholding rules for U.S. citizens and resident aliens working for a U.S. employer in a foreign country.
- Implementation guidance for Appeals Judicial Approach and Culture Project.
- TIGTA report studies assessment and enforcement of sec. 6694 paid preparer penalties.
- Establishing a corporate dependent care assistance program.
- Delegating authority does not allow taxpayer to avoid responsible person status.
- Isley and IRS Appeals cannot work it on out.