January

    The Tax Adviser January 2013 

    Photo by Hemera/Thinkstock Articles

    Key Aspects of the New Tangible Property Regulations
    Susan E. Anderson

    Judicial Deference to Regulations: Home Concrete & Supply, LLC
    Donald T. Williamson and Blair Staley

    Reporting Trust and Estate Distributions to Foreign Beneficiaries (Part II)
    Lawrence H. McNamara Jr.

    Accounting Method Changes Under the Tangible Property Regulations 
    Jane Rohrs and Natalie Tucker

     

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    Judicial Deference to Regulations Home Concrete & Supply, LLC

    Article This article reviews the Supreme Court opinions and IRS regulations that gave rise to Home Concrete and analyzes how a deeply divided Supreme Court resolved the issue.
    Published on September 24, 2014

    Judicial Deference to Regulations Home Concrete & Supply, LLC

    Article This article reviews the Supreme Court opinions and IRS regulations that gave rise to Home Concrete and analyzes how a deeply divided Supreme Court resolved the issue.
    Published on September 24, 2014

    Accounting Method Changes Under the Tangible Property Regulations

    Article This article details the method change rules under the current automatic consent procedural guidance and discusses the method changes that would be necessary to early adopt provisions of the temporary regulations.
    Published on September 24, 2014

    Accounting Method Changes Under the Tangible Property Regulations

    Article This article details the method change rules under the current automatic consent procedural guidance and discusses the method changes that would be necessary to early adopt provisions of the temporary regulations.
    Published on September 24, 2014

    Reporting Trust and Estate Distributions to Foreign Beneficiaries (Part II)

    Article This two-part article explains the computations, payment, and reporting requirements for U.S. trust and estate distributions to foreign beneficiaries.
    Published on September 24, 2014

    Reporting Trust and Estate Distributions to Foreign Beneficiaries (Part II)

    Article This two-part article explains the computations, payment, and reporting requirements for U.S. trust and estate distributions to foreign beneficiaries.
    Published on September 24, 2014

    IRS Clarifies When Debt Instruments Are Publicly Traded

    Article The IRS issued final regulations clarifying the circumstances in which property is traded on an established market (i.e., publicly traded) for purposes of determining the issue price of a debt instrument.
    Published on September 24, 2014

    IRS Clarifies When Debt Instruments Are Publicly Traded

    Article The IRS issued final regulations clarifying the circumstances in which property is traded on an established market (i.e., publicly traded) for purposes of determining the issue price of a debt instrument.
    Published on September 24, 2014

    IRS Illustrates Employee Reimbursement Plans

    Article The IRS has described four situations where employers have recharacterized taxable wages as nontaxable business expense reimbursements and has ruled on whether these arrangements satisfy the business connection requirement of the accountable plan rules.
    Published on September 24, 2014

    IRS Illustrates Employee Reimbursement Plans

    Article The IRS has described four situations where employers have recharacterized taxable wages as nontaxable business expense reimbursements and has ruled on whether these arrangements satisfy the business connection requirement of the accountable plan rules.
    Published on September 24, 2014

    LB&I Instructs on Insurance Companies Partial Worthlessness Deductions Under Sec. 166(a)(2)

    Article The IRS issued an Industry Director Directive addressing partial worthlessness deductions under Sec. 166(a)(2) taken by insurance companies for eligible loans.
    Published on September 24, 2014

    LB&I Instructs on Insurance Companies Partial Worthlessness Deductions Under Sec. 166(a)(2)

    Article The IRS issued an Industry Director Directive addressing partial worthlessness deductions under Sec. 166(a)(2) taken by insurance companies for eligible loans.
    Published on September 24, 2014

    IRS Makes Tax Exempt/Government Entities Fast Track Settlement Program Permanent

    Article The IRS announced it is making the Tax Exempt and Government Entities Division Fast Track Settlement (TE/GE FTS) program permanent.
    Published on September 24, 2014

    IRS Makes Tax Exempt/Government Entities Fast Track Settlement Program Permanent

    Article The IRS announced it is making the Tax Exempt and Government Entities Division Fast Track Settlement (TE/GE FTS) program permanent.
    Published on September 24, 2014

    Intangible Drilling Cost Preference Exception Not Available When AMTI Is Negative

    Article In CCA 201235010, the IRS determined that the intangible drilling cost preference exception may not be used in tax years when the taxpayer has negative alternative minimum taxable income.
    Published on September 24, 2014

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