February

    The Tax Adviser February 2010 

     

     

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    The Blurred Line Between Production and Handling Costs

    Article On September 15, 2009, the IRS announced in a field directive that it was temporarily suspending the examination of Sec. 263A (UNICAP) issues involving automobile dealerships. The suspension will end on December 31, 2010.
    Published on January 28, 2011

    The Blurred Line Between Production and Handling Costs

    Article On September 15, 2009, the IRS announced in a field directive that it was temporarily suspending the examination of Sec. 263A (UNICAP) issues involving automobile dealerships. The suspension will end on December 31, 2010.
    Published on January 28, 2011

    Tax Season Resources Available from AICPA

    Article The AICPA has released its annual tax season resources for CPAs.
    Published on January 28, 2011

    Tax Season Resources Available from AICPA

    Article The AICPA has released its annual tax season resources for CPAs.
    Published on January 28, 2011

    The Recent Growth of Mandatory Unitary Combined Reporting

    Article The use of mandatory unitary combined reporting has become increasingly popular among states in recent years, driven by state budgetary shortfalls and the perceived distortion of taxable income by multistate corporations filing separate company reports.
    Published on January 28, 2011

    The Recent Growth of Mandatory Unitary Combined Reporting

    Article The use of mandatory unitary combined reporting has become increasingly popular among states in recent years, driven by state budgetary shortfalls and the perceived distortion of taxable income by multistate corporations filing separate company reports.
    Published on January 28, 2011

    IRS Initiatives Could Change Compliance Landscape in 2010

    Article During the latter part of 2009, the IRS announced a number of new compliance initiatives that, when fully implemented, have the potential to dramatically alter the way the IRS deals with certain groups of taxpayers.
    Published on January 28, 2011

    Employers Face New IRS Reporting Requirements for ISOs and ESPPs

    Article Final regulations create new requirements for corporations to furnish a written statement containing certain information to an employee who exercises incentive stock options (ISOs) or who receives stock under an employee stock purchase plan (ESPP).
    Published on January 28, 2011

    Employers Face New IRS Reporting Requirements for ISOs and ESPPs

    Article Final regulations create new requirements for corporations to furnish a written statement containing certain information to an employee who exercises incentive stock options (ISOs) or who receives stock under an employee stock purchase plan (ESPP).
    Published on January 28, 2011

    IRS Initiatives Could Change Compliance Landscape in 2010

    Article During the latter part of 2009, the IRS announced a number of new compliance initiatives that, when fully implemented, have the potential to dramatically alter the way the IRS deals with certain groups of taxpayers.
    Published on January 28, 2011

    Parents Payment on Behalf of Subsidiary

    Article This item summarizes the tax law related to when a parent corporation pays an expense on behalf of a subsidiary and recent related IRS guidance.
    Published on January 28, 2011

    Unexpected Tax Consequences of Buying Employer Stock with Loan Proceeds

    Article This item explores the possible tax treatment when an executive purchases employer stock with a loan from the employer.
    Published on January 28, 2011

    Unexpected Tax Consequences of Buying Employer Stock with Loan Proceeds

    Article This item explores the possible tax treatment when an executive purchases employer stock with a loan from the employer.
    Published on January 28, 2011

    Parents Payment on Behalf of Subsidiary

    Article This item summarizes the tax law related to when a parent corporation pays an expense on behalf of a subsidiary and recent related IRS guidance.
    Published on January 28, 2011

    Life Settlements

    Article The tax treatment of life settlement proceeds has been unclear until recently. However, the IRS issued guidance during 2009 that clarifies when and to what extent policyholders must recognize capital gain when they sell a life insurance policy.
    Published on January 28, 2011

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