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    The Tax Adviser August 2009 

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    EBPAQC Alert No. 108

    Article Special Event – Center Members are Invited to Attend Risk Assessment Standards Practice Management Forum Tuesday, September 18, 2007, 2:00 – 3:30 pm Eastern Dear Center Members Enter the Forum EBPAQC members are invited to participate in a free Pract
    Published on August 30, 2207

    Current Developments in Partners and Partnerships

    Article This article reviews and analyzes recent regulations, rulings, and cases involving partnerships, including developments in partnership formation and operations, ­income allocations, and basis adjustments.
    Published on February 01, 2015

    The Kiddie Tax Inequitable Consequences and the Need for Reform

    Article This article addresses the problems caused by the increases in the age at which the kiddie tax applies and explains why, as the kiddie tax heads toward its 30th birthday, it is time for Congress to reform it.
    Published on February 01, 2015

    Do PPACA Credits and Mandates Apply in States With Federal Exchanges

    Article Challenges now moving through the federal courts target the IRS's interpretation that the Sec. 36B premium assistance credit to insurance purchased on both state health insurance exchanges and federal health insurance exchanges.
    Published on February 01, 2015

    Multistate Tax Compact Amendments May Have Major Effect on States

    Article Recent Multistate Tax Compact amendments address significant issues and may result in statutory amendments in some states.
    Published on February 01, 2015

    AICPAs Revised Confidentiality Rule, Sec. 7216, and the Tax Professional

    Article Practitioners are encouraged to determine whether they comply with both Sec. 7216 and revised AICPA client confidentiality rules.
    Published on February 01, 2015

    Enhancing Tax Analysis Skills Through Excel-Based Scenarios

    Article This assignment attempts to address within a first course in federal income taxation of individuals the MTC's concern for delivering basic tax knowledge and developing student skill sets.
    Published on February 01, 2015

    Changing an LLCs Tax Year

    Article An LLC's required year can change for several reasons. A change in the LLC's required year is treated as automatically approved by the IRS.
    Published on February 01, 2015

    IRS Updates Its Rules for Qualified Transportation Fringe Benefits

    Article In response to changes in the availability of electronic payment media on transit systems, the IRS announced that, beginning after Dec. 31, 2015, employers will no longer be permitted to provide qualified transportation fringe benefits in the form of cash reimbursement in geographic areas where terminal-restricted debit cards are readily
    Published on February 01, 2015

    How the New One-a-Year IRA Rollover Rule Applies

    Article The IRS clarified how the change in the way it interprets the statutory one-rollover-per-year rule for individual retirement arrangements affected 2014 rollovers and how the rules apply in 2015.
    Published on February 01, 2015

    Guidance on Health Care Law Is Issued

    Article The IRS released a package of guidance on 2010's health care reform legislation, finalizing proposed regulations on minimum essential coverage, identifying the hardship exemptions from the Sec. 5000A individual shared-responsibility penalty for which individuals are not required to provide exemption certificates, and providing indexing adjustments for certain calculations under the
    Published on February 01, 2015

    Congress Enacts Last-Minute Extenders for 2014

    Article The Senate passed a bill to retroactively extend more than 50 expired tax provisions through 2014, by a vote of 76-16 on the evening of Dec. 16. The extender bill passed the House of Representatives on Dec. 3, and was signed by President Barack Obama on Dec. 19.
    Published on February 01, 2015

    Exchange of Tax Information Should Be Automatic, G-20 Leaders Say

    Article G-20 leaders committed their countries to automatically exchanging information with one another by the end of 2018.
    Published on February 01, 2015

    Final Regulations Issued on Relief From Failure to File Gain Recognition Agreements

    Article The IRS finalized proposed regulations to update the rules that apply to U.S. taxpayers that fail to file gain recognition agreements (GRAs) when they transfer certain property to foreign corporations in nonrecognition transactions (T.D. 9704). The rules change the standards under which transferors are required to recognize gain on the
    Published on February 01, 2015

    Buyer Beware of Zenz Transactions

    Article IRS ruling applies where a plan involves a redemption and an issuance or sale of stock that results in a termination of the old shareholder's interest in the corporation.
    Published on February 01, 2015

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