March

    The Tax Adviser March 2014 

    Photo by Gunnar Pippel/iStock/Thinkstock Articles

     

    Individual Taxation: Digest of Recent Developments: Part I
    David R. Baldwin, Lawrence H. Carlton, Karl L. Fava, Donna Haim, Jonathan Horn, Susanne Morrow, S. Miguel Reyna, Kenneth L. Rubin, Kaye F. Sheridan, Amy M. Vega, and Donald J. Zidik Jr.

    Maintaining Single Taxation: Sec. 336(e) and S Corporations
    Edward J. Schnee and W. Eugene Seago

    Condemnation of Pipeline Easements: The Landowner’s Perspective
    Keith Kebodeaux

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    Charitable Contributions

    Computing the Charitable Tax Deduction for a Charitable Remainder Trust

    Employee Benefits & Pensions

    Guidance Issued on Cafeteria Plan, HSA, FSA Issues for Same-Sex Married Couples

    Exempt Organizations

    IRS Unveils New Procedures for Reinstating Tax-Exempt Status

    Expenses & Deductions

    Final Regs. Govern Sales-Based Royalties and Vendor Allowances

    Foreign Income & Taxpayers

    Eight Countries Sign FATCA Agreements

    Income Derived Through Fiscally Transparent Entities: Practical Issues and Unintended Consequences

    Gains & Losses

    Form 1099-B and the New Adjusted Tax Basis and Sales Proceeds Reporting Rules for Brokers

    Gross Income

    Earnout Restriction Causes Substantial Risk of Forfeiture

    Individuals

    Individual Taxation: Digest of Recent Developments: Part I

    Miscellaneous

    John Koskinen Confirmed as IRS Commissioner

    Partners & Partnerships

    IRS Disallows Write-Off of Startup and Organizational Costs in a Technical Termination

    Personal Financial Planning

    A New Road Map for CPAs’ Professional Conduct When Providing PFP Services

    Practice & Procedures

    New Mandatory IDR Enforcement Procedures for LB&I Examinations

    Considerations for Filing Composite Tax Returns

    Procedure & Administration

    Several Taxpayer Services Become Online Only

    Taxpayer Did Not Have Fraudulent Intent

    S Corporations

    Maintaining Single Taxation: Sec. 336(e) and S Corporations

    Special Industries

    Condemnation of Pipeline Easements: The Landowner’s Perspective

    State & Local Taxes

    State Trust and Estate Income Tax Return Checklist

     

     

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