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    January 2008 Tax Adviser 



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    Retiree Tax Planning With Qualified Longevity Annuity Contracts

    Article The IRS recently issued regulations authorizing a new type of annuity contract for certain tax-favored retirement plans and IRAs: Qualified longevity annuity contracts.
    Published on October 31, 2014

    Benefits of Using Convertible Tablet PCs for Tax Instruction

    Article This column looks at the benefits of using a convertible tablet PC to teach tax concepts, whether in academia, in-house training, or continuing education.
    Published on October 31, 2014

    Using a Crummey Trust to Preserve Gift Tax Exclusion

    Article In the typical Crummey trust, a periodic contribution of assets to the trust is accompanied by an immediate withdrawal power that gives the beneficiary the right to withdraw the contribution for a limited time.
    Published on October 31, 2014

    IRS Appeals Office Announces New Procedures

    Article Under the new Appeals Judicial Approach and Culture project, appeals officers are "no longer going to be examiners or investigators."
    Published on October 31, 2014

    CPAs Claim IRS Not Authorized to Charge PTIN Fees, Seek Return of Past Payments

    Article CPAs filed suit in federal court for the District of Columbia, asking the court to stop the IRS from charging fees for issuing PTINs, to obtain refunds of fees paid in the past, and to enjoin the IRS from asking for more information than needed to issue PTINs.
    Published on October 31, 2014

    Guidance Clarifies When Personal Property Is Part of a Straddle

    Article The IRS provided guidance on when an issuer's obligation under a debt instrument may be a position in actively traded personal property, in which case it can be part of a straddle.
    Published on October 31, 2014

    Final Sales-Based Vendor Allowance and Markdown Rules Are Issued

    Article Recent regulations restate and clarify retailers' computation of ending inventory value, including the application of common vendor discounts.
    Published on October 31, 2014

    Final Set of Repair Regs. Issued

    Article The IRS issued final regulations providing rules for how to determine gain or loss when property subject to depreciation is disposed of, how to determine the asset disposed of, and how to account for partial dispositions of depreciated property.
    Published on October 31, 2014

    Innocent Spouse Relief Under Rev. Proc. 2013-34

    Article The IRS's new revenue procedure revised the rules for taxpayers who request equitable relief from joint and several tax liability under Sec. 6015(f) or from tax liability arising from the operation of community property laws under Sec. 66(c).
    Published on October 31, 2014

    Revisions Clarify R&E Expenditures Regs. for Taxpayers

    Article Recent regulations provide clarity through enhanced definitions and numerous additional examples to assist taxpayers in determining what are includible as R&E expenditures.
    Published on October 31, 2014

    IRS Can Notify a Withholding Agent of Foreign Persons Incorrect Claim of Withholding Exemption

    Article IRS concluded it has authority to notify a withholding agent that a foreign person's claim of withholding tax exemption with respect to its income effectively connected with a U.S. trade or business is invalid.
    Published on October 31, 2014

    Final Regulations Address Gain or Loss Recognition for Identified Mixed Straddles

    Article The IRS issued final regulationsaddressing the time for recognizing gain or loss accruing up to the date a taxpayer enters into an identified mixed straddle for such positions identified after Aug. 18, 2014.
    Published on October 31, 2014

    D.C. District Court Invalidates Regulation That Bans Contingent Fees for Preparing Refund Claims

    Article A federal district court found Section 10.27(b) of Circular 230 invalid as it pertains to refund claims and permanently enjoined the IRS from enforcing the regulation with respect to fees for preparing refund claims.
    Published on October 31, 2014

    IRS Provides Guidance on Interplay of Rental Real Estate Grouping Election and Real Estate Professional Exception

    Article The IRS Office of Chief Counsel advised on the interaction of the rental real estate grouping election and the real estate professional exception to passive activity loss rules.
    Published on October 31, 2014

    Making a Trust an Eligible S Corp. Shareholder QSST and ESBT Elections

    Article This item describes eligible shareholder trusts and the elections they must make.
    Published on October 31, 2014

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