The Tax Adviser May 2014 

    Illustration by Harry Campbell Articles


    Implications of IRS Examination of Accounting Software Data
    Donald Morris and Lisa Chen

    Goodwill as Part of a Corporate Asset Sale
    Jackson M. Payne

    Retroactive Tax Planning After Windsor
    Brian P. LeBlanc and Christine P. Andrews


    Illustration by Harry Campbell

    Corporations & Shareholders

    Goodwill as Part of a Corporate Asset Sale

    Qualifying as a Small Business Corporation for AMT Purposes


    Bonus Depreciation Denied for Asset Used but Not Considered Placed in Service

    Estates, Trusts & Gifts

    How the Sec. 1411 Tax Applies to CRTs and Beneficiaries

    Rev. Proc. 2014-18: Automatic Extension for Qualifying Estates to Elect Portability

    Expenses & Deductions

    Automobile Depreciation Limits Issued for 2014

    Tangible Property Regs. De Minimis Safe-Harbor Election: Frequently Asked Questions

    Regs. Define Disregarded Stock for Purposes of Sec. 7874 Inversion Transactions

    Taxpayer Is Not a Real Estate Professional

    Foreign Income & Taxpayers

    A 21st Century PFIC Regime: Must All Working Capital Be Passive?

    FBAR and FATCA Compliance in the Age of Digital Currencies

    Gross Income

    Final Rules on Substantial Risk of Forfeiture Are Released

    Income From Partnership Is Community Property


    Retroactive Tax Planning After Windsor

    Partners & Partnerships

    Sec. 752 Recourse Liabilities and Related-Party Rules

    Startup and Organizational Costs in a Partnership Technical Termination

    Practice & Procedures

    Practical Approaches to Common Conflicts of Interest

    Procedure & Administration

    Accounting Method Change Procedures Under the Tangible Property Regs.

    Automatic Recognition of Consolidated Return Filing Status Permitted

    IRS Announces Simplified Employer Health Care Coverage Reporting

    Implications of IRS Examination of Accounting Software Data

    Special Industries

    Captive Insurance Arrangement Survives Tax Court Scrutiny

    The New Fee on Health Insurers

    Tax Accounting

    IRS Expands on Timing of Deducting Year-End Cash Bonuses

    Tax Court Clarifies the All-Events Test for Prepaid and Accrued Liabilities

    Tax Education

    Accounting for Income Tax: A Student Research Project

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