The Tax Adviser 2014 

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    Individual Taxation Digest of Recent Developments Part II

    Article This is the second of a two-part article covering recent developments affecting taxation of individuals, including regulations, cases, and IRS guidance.
    Published on April 16, 2014

    Changes for Foreign Financial Account Reporting

    Article A new form has sections for including the reason for a late filing and the preparer information and must be electronically filed.
    Published on April 07, 2014

    Sec. 355 and REITs Opportunities for Owner-Occupied Real Estate

    Article This item explores the challenges taxpayers have historically faced when contemplating a Sec. 355 transaction that involves a REIT holding owner-occupied real estate. It also examines a potential active trade or business planning opportunity brought to light by a recent private letter ruling.
    Published on April 07, 2014

    Director Fees May Be Subject to Self-Employment Tax

    Article The Tax Court in Blodgett, T.C. Memo. 2012-298, provided useful information to determine corporate directors' income classification when the initial answer may be unclear.
    Published on March 31, 2014

    Issues With Employer Identification Numbers

    Article This item reviews the few issues practitioners may face when obtaining an employer identification number from the IRS.
    Published on March 31, 2014

    IRS Modifies Innocent Spouse Equitable Relief Procedures

    Article Procedures for obtaining equitable relief from a joint tax liability under Secs. 6015(f) and 66(c) were recently modified.
    Published on March 31, 2014

    Second Rollover Is Taxable

    Article The Tax Court held that where a taxpayer distributed and within 60 days repaid funds from two separate IRAs within a one-year period, only the first distribution and repayment was a nontaxable rollover.
    Published on March 31, 2014

    Transition Relief Provided for Shared-Responsibility Payment

    Article The IRS issued final regulations that provide transition relief from the Sec. 4980H shared-responsibility payment.
    Published on March 31, 2014

    Decision Striking Down Tax Return Preparer Regulations Upheld on Appeal

    Article The IRS’s attempt to regulate unenrolled tax return preparers was dealt another blow when the D.C. Circuit Court of Appeals held that the agency exceeded its statutory authority by issuing regulations imposing various requirements on tax return preparers.
    Published on March 31, 2014

    Estates Get Simplified Method to Request Extended Time to Make Portability Election

    Article The IRS issued a revenue procedure that provides executors of certain estates a simplified way to request an extension of time to make the “portability” election to transfer a deceased spouse’s unused estate tax exclusion to the surviving spouse
    Published on March 31, 2014

    Major Developments in Cost Segregation

    Article This article discusses the rules that must be followed to use the principle of cost segregation in any form.
    Published on March 31, 2014

    Repair Regs. Accounting Method Change Guidance Issued

    Article The IRS issued guidance on accounting method changes under the final regulations governing the treatment of expenditures incurred in acquiring, producing, or improving tangible assets.
    Published on March 31, 2014

    President Orders New Retirement Savings Vehicle

    Article President Barack Obama in his annual State of the Union speech announced a new retirement savings account to be made available to employees through their employers.
    Published on March 31, 2014

    Transition Relief Offered on Minimum Essential Coverage and Shared-Responsibility Penalty

    Article Proposed regulations issued by the IRS answer a number of questions regarding the Sec. 5000A individual mandate under 2010’s health care reform legislation.
    Published on March 31, 2014

    Americans Living Abroad and the Net Investment Income Tax

    Article This article describes how the net investment income tax may affect Americans living abroad.
    Published on March 31, 2014

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