The Tax Adviser August 2014 

    Illustration by Anatoliy Babiy Articles


    2014 Tax Software Survey
    Paul Bonner

    Final Sec. 67(e) Regulations: The End of a Long Journey
    Carol A. Cantrell

    Are Severance Payments Subject to FICA?
    Gary Sanders and Darlene Pulliam


    Illustration by Anatoliy Babiy

    Bankruptcy & Insolvency

    Inherited IRA Is Included in Bankruptcy Estate

    Charitable Contributions

    Fifth Circuit Affirms Tax Court’s Valuation of Façade Easement

    Employee Benefits & Pensions

    Will Rev. Rul. 2014-15 Expand the Use of Captive Insurance Companies?

    Employment Taxes

    Are Severance Payments Subject to FICA?

    Estates, Trusts & Gifts

    DINGs, DAPTs, and Tax Planning With Self-Settled Trusts

    Removing Capital Gains From Trusts

    Tax Planning Opportunities With BAPTs

    Final Sec. 67(e) Regulations: The End of a Long Journey

    Exempt Organizations

    IRS to Repropose Sec. 501(c)(4) Regulations

    Expenses & Deductions

    Alternative Simplified Research Credit Can Now Be Claimed on Amended Returns

    Foreign Income & Taxpayers

    Form 5472 Filing Requirements to Become More Stringent

    Canadians’ Immigration to the U.S.: Taxes Coming and Going If Not Planned Properly

    Interest Income & Expense

    Application of Interest Charge for Installment Sale Obligations

    Partners & Partnerships

    Proposed Disguised-Sale Regs. Offer Clarification and Issues for Real Estate

    Using a Buy/Sell Agreement to Restrict Transfers of Partnership Interests

    Practice & Procedures

    Practitioners’ Responsibilities in Complying With Records Requests

    Practice Management

    2014 Tax Software Survey

    Procedure & Administration

    IRS Offers Voluntary Certification of Return Preparers

    Suspended or Disbarred Practitioners to Be Allowed to Prepare Tax Returns

    State & Local Taxes

    Watch Out for California’s Late-Filing Penalty for LLCs Investing in LLCs

    Tax Education

    The Model Tax Curriculum: 2014 Revisions Provide a Valuable Tool for Accounting Programs

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