November

    The Tax Adviser November 2013 

    Photo by iStockphoto/Thinkstock Articles

    Controlled Groups and the Sec. 179 Election for S Corporations
    Robert W. Jamison and Christopher W. Hesse

    IRS Oversight of CPAs Who Provide Valuation Services
    Michael Gregory and Renée Marino

    Partners as Employees? Properly Reporting Partner Compensation
    Noel P. Brock

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    Credits Against Tax

    Small Employers’ Health Insurance Premium Tax Credit Rules Proposed

    Expenses & Deductions

    IRS Issues Repair/Tangible Property Regulations

    Proposed Regulations Change Definition of R&D Expenditures

    IRS Releases Final Regs. on Sec. 274 Reimbursement Arrangements 

    Foreign Income & Taxpayers

    Regs. Curb Artificially Generated Foreign Tax Credits

    American Depositary Receipts Are U.S.-Source Income Subject to Withholding

    CFC’s Software Leasing Income Determined to Be Foreign Personal Holding Company Income

    Nonresident Alien Gamblers Get Similar Treatment as U.S. Gamblers

    Gross Income

    Deferral of Income From Sales of Gift Cards

    Final Regs. Issued on Deferral of COD Income and OID Deductions 

    Individuals

    Individual Health Care Mandate Rules Finalized

    DOMA Decision and IRS Guidance Change Tax Landscape for Same-Sex Spouses

    Additional 0.9% Medicare Tax on Earned Income 

    Partners & Partnerships

    Collaboration Agreement Gives Rise to Partnership Treatment

    Partners as Employees? Properly Reporting Partner Compensation

    Practice & Procedures

    Taxpayer Representation in the Shadow of Preparer Discipline

    Procedure & Administration

    IRS Will Recognize All Legal Same-Sex Marriages

    “Credit Ratings” Removed From Regulations

    User Fees for Installment Agreements and Offers in Compromise to Go Up

    IRS Oversight of CPAs Who Provide Valuation Services

    S Corporations

    S Corp. Members Are Not Subject to Controlled Group Sec. 179 Limitations

    Controlled Groups and the Sec. 179 Election for S Corporations

    Reasonable Compensation for S Corporation Shareholder-Employees

    State & Local Taxes 

    Colorado’s Amazon Law Revived by Appeals Court

    Repeal of the California Enterprise Zone Tax Credit Program

    Tax Education

    Integrating Tax Ethics Into the First Tax Course

     

     

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