June

    The Tax Adviser June 2014 

    Illustration by zzve/iStock/Thinkstock Articles

     

    Simplified Home Office Deduction: When Does It Benefit Taxpayers?
    Cherie Hennig, Allison Evans, and John Everett

    Circular 230 Case Processing and the Application of Monetary Penalties
    Nicholas Preusch

    E-File and Digital Signatures: Where Are We Now?
    Jina Etienne

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    Illustration by zzve/iStock/Thinkstock

    Employee Benefits & Pensions

    Retirement Plans Must Recognize Same-Sex Marriages

    Employment Taxes

    Severance Payments Subject to FICA Withholding

    Expenses & Deductions

    IRS Issues Updated Guidance on the Examination of Milestone Payments

    Retail Advertising: IRS Affirms Potential Application of Sec. 199

    Simplified Home Office Deduction: When Does It Benefit Taxpayers?

    Foreign Income & Taxpayers

    Of Soccer, Samba, and Taxes: An Overview of Brazil’s Indirect Tax System

    Individuals

    Procedures Allow Separate Return Filing for Abuse Victims to Claim Premium Tax Credit

    IRS Will Follow the Tax Court on One-IRA-Rollover-per-Year Rule

    Partners & Partnerships

    Determining If a Technical Termination Occurs

    Personal Financial Planning

    The Universal Life Crisis: A Potential Fix for an Underperforming Policy

    Practice & Procedures

    Staying in Touch: A Year of Client Communications

    Procedure & Administration

    Bitcoins Are Property, Not Currency, IRS Says

    Regs. Clarify Employment Tax Responsibilities of Designated Payer Agents

    IRS Advisory Panel Urges Changes to Risk Assessment Protocols

    Circular 230 Case Processing and the Application of Monetary Penalties

    E-File and Digital Signatures: Where Are We Now?

    State & Local Taxes

    Clicking Through to Nexus? Sales Tax Nexus Lessons From 2013

    State Income Tax Filing Requirements for Same-Sex Married Couples in Light of Rev. Rul. 2013-17

    A Tale of Two States: “Throwout/Throwback Nexus” in New Jersey and California

    The Next Debate: Taxation of Digital Goods and Services

    Tax Accounting

    Common Improvements Considered in Home Construction Contract Completion

    Final Regulations for Sales-Based Royalties and Sales-Based Vendor Allowances

    Trust Can Qualify for Sec. 469(c)(7) Exception

     

     

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