August

    The Tax Adviser August 2013 

    Illustration by © 2013 James Steinberg  c/o theispot.com Articles

    2013 Tax Software Survey
    Paul Bonner

    Rev. Proc. 2013-13: A New Option for the Home Office Deduction
    Michaele Morrow, Timothy Rupert, and Ronald C. Zullo

    QSub Election Does Not Increase Shareholder Stock Basis
    Tony Nitti

    Planning for the “Parallel Universe” of the Net Investment Income Tax
    Donald T. Williamson

     

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    Bankruptcy & Insolvency

    QSub Status Is Not Property of Bankruptcy Estate

    Consolidated Returns

    Chief Counsel Provides Guidance on Allocating Acquisition-Related Costs

    Employee Benefits & Pensions

    Shared-Responsibility Payment: Minimum Value Requirement

    Estates, Trusts & Gifts

    Taxpayers Receive Notice That IRS Is Resolving Form 3520 Processing Issues

    IRS Once Again Confirms Unfavorable Position on Material Participation Standard for Trusts

    Excise Taxes

    Final Regs. on Indoor Tanning Tax

    Expenses & Deductions

    Rev. Proc. 2013-13: A New Option for the Home Office Deduction

    Foreign Income & Taxpayers

    Cross-Border Pension Rollover Creates U.S. Taxable Income

    Gross Income

    Planning for the “Parallel Universe” of the Net Investment Income Tax

    Miscellaneous

    Best Article Award

    Partners & Partnerships

    Tiered Partnerships: Will Net Investment Income Tax and Proposals to Change Taxation of Carried Interests Wreak Havoc?

    Practice & Procedures

    Current Tax Return Disclosure Issues Involving Sec. 7216

    Practice Management

    2013 Tax Software Survey

    Procedure & Administration

    IRS Changes Schedule M-3 Filing Requirements for Some Entities

    S Corporations

    QSub Election Does Not Increase Shareholder Stock Basis

    Understanding the Tax Consequences of S Corporation Redemptions to a Shareholder

    Special Industries

    Health Care Reform and Its Impact in 2014 for Oil and Gas Companies

    State & Local Taxes

    Sales Tax Incentives Available for Manufacturing and Energy Companies in Numerous States

    Tax Accounting

    Sale of Unrealized Receivables Not Eligible for Installment Method

    Tax Education

    Technology for Tax Compliance

     

     

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