December

    The Tax Adviser December 2011 

    Articles

     

    Managing New Schedule M-3 Disclosures
    Cherie J. Hennig, Edward J. Schnee, and Blaise M. Sonnier

    Year-End Individual Taxation Report
    Ellen Cook, Karl L. Fava, Edward A. Gershman, Janet C. Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Dennis Newman, Teri E. Newman, and Kenneth L. Rubin

    Current Developments in Employee Benefits and Pensions (Part II)
    Deborah Walker, Hyuck Oh, and Stephen LaGarde

    Tax Issues and the 2010 S Corporation Shareholder Decedent
    Kevin J. Walsh

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    Current Developments in Employee Benefits and Pensions (Part II)

    Article This two-part article covers significant developments in employee benefits. Part II focuses on guidance released under PPACA and chages to qualified plan rules.
    Published on August 24, 2012

    Appreciation of Client Family Dynamics A Case Study

    Article Much of a CPA's job involves dealing with family dynamics, and often this requires skills related more to understanding and communication than technical expertise. Three useful points should be used to improve practice management when families are involved.
    Published on August 24, 2012

    Strategies for the Social Security Safety Net

    Article For approximately the next 20 years, 10,000 people a day will become eligible for Social Security retirement benefits and will be looking to a tax practitioner to help them plan for the future.
    Published on August 24, 2012

    Year-End Individual Taxation Report

    Article This article covers developments from the past year affecting taxation of individuals, including last year’s tax relief, health care, and small business legislation, regulations, cases, and IRS guidance.
    Published on August 24, 2012

    Managing New Schedule M-3 Disclosures

    Article The most recent change to Schedule M-3, for 2010 and following tax years, requires new disclosures of research and development (R&D) costs and Sec. 118 exclusions from income of nonshareholder contributions to capital for corporate filers.
    Published on August 24, 2012

    The Voluntary Classification Settlement Program

    Article In hopes of increasing tax compliance, the IRS has announced a Voluntary Classification Settlement Program to allow eligible taxpayers to voluntarily reclassify their workers as employees for federal employment tax purposes.
    Published on August 24, 2012

    Capital Construction Funds Program

    Article The Capital Construction Funds program encourages construction, reconstruction, or acquisition of vessels by allowing owners or operators to defer federal income taxes under Sec. 7518 on certain money or other property placed into a CCF.
    Published on August 24, 2012

    IRS Examinations of Small Businesses and Their Electronic Accounting Files

    Article In 2010, the IRS SB/SE Division expanded its enforcement capabilities by requesting the electronic accounting software files of small businesses under examination.
    Published on August 24, 2012

    Short Sales of Investment Real Property

    Article This item addresses a situation that often arises in today’s economic climate: a short sale of real property held for investment, not for rental, secured by a recourse note.
    Published on August 24, 2012

    The Part Sale, Part Gift Trap for Nearly Worthless Securities

    Article This item discusses a trap for the unwary when the part gift, part sale rule applies.
    Published on August 24, 2012

    Net Operating Loss and Unrealized Investment Gain Tax Provision Benefit

    Article This item reviews an anomalous situation that occurs in some cases under ASC ¶740-20-45-7 for entities generating NOLs with an investment portfolio.
    Published on August 24, 2012

    Unreported Offshore Accounts A Hidden Danger for Clients

    Article Criminal penalties for not reporting offshore accounts can be harsh. This item provides action steps for CPAs.
    Published on August 24, 2012

    The 10 Most Powerful Postmortem Planning Pointers for Trusts and Estates

    Article Taking control of the postmortem planning process can be a powerful way to save tax dollars for the decedent’s estate and family.
    Published on August 21, 2012

    Alternative Basis Step-up Transactions Leveraging Disregarded Entities in an F Reorg.

    Article The disregarded entity has created numerous opportunities for well-advised taxpayers to accomplish transactions that may not have previously been feasible.
    Published on August 21, 2012

    Exclusion of Employer-Provided Cell Phones from Gross Income

    Article A recent IRS notice has cleared up confusion about whether employers may exclude the value of cell phones provided for employees’ use from gross income.
    Published on August 21, 2012

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