Vol. 45 Nbr. 2, February - February 2014
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- 0.9% Medicare surtax final regulations issued.
- 3.8% net investment income tax regulations.
- Midyear changes to employer contributions to 401(k) plans allowed.
- Final regs. permit agents to withhold FUTA for home care service recipients.
- Proposed regs. issued on amortization of startup expenses by terminating partnerships.
- Hook stock in general.
- Don't forget the mandatory application of sec. 732(d).
- Sec. 382 final regs. for small shareholders.
- Solving a problem with sec. 338 purchase-price allocations.
- Cloud computing and the credit for increasing research activities.
- Sec. 199 contract manufacturing guidance may encourage taxpayers to agree on benefits and burdens.
- Current developments for straddle transactions.
- District court considers taxpayer's privilege and work product doctrine claims in IRS summons action.
- New IDR policy means stricter deadlines, more discussions.
- Cost basis denied due to failure to meet the all-events test.
- Continuing efforts to amend the multistate tax compact.
- Bonus deduction timing: finding the correct tax year.
- Transfer-pricing documentation: possible relief ahead for small multinational companies.
- Current developments in partners and partnerships.
- Partnership capital account revaluations: an in-depth look at sec. 704(c) allocations.
- Determining the taxability of S corporation distributions.
- Tax responsibilities: an overview of AICPA and IRS rules of practice.
- Campus to clients: faculty internships: connecting tax practice and academia.
- Contributing intangible property to an LLC.
- Valuation-misstatement penalty applies to tax shelter transactions.
- Taxpayer not properly accounting for advance payments.