January

    The Tax Adviser January 2011 

     

     

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    The Tax Consequences of Point-Based Employee Reward Programs

    Article This article explores the tax consequences of point-based employee recognition programs.
    Published on July 13, 2012

    The Tax Consequences of Point-Based Employee Reward Programs

    Article This article explores the tax consequences of point-based employee recognition programs.
    Published on July 13, 2012

    Significant Recent Corporate Developments

    Article This article summarizes selected recent developments in federal income taxation of corporations and shareholders.
    Published on February 03, 2011

    Significant Recent Corporate Developments

    Article This article summarizes selected recent developments in federal income taxation of corporations and shareholders.
    Published on February 03, 2011

    Is There Still Time to Correct IRS Interest Mistakes

    Article If the IRS does not refund the correct interest, what is the statute of limitation for a claim for additional interest? What is statute of limitation for a claim for refund for interest netting and how long the IRS has to assess the correct amount of deficiency interest? The answers
    Published on January 28, 2011

    Is There Still Time to Correct IRS Interest Mistakes

    Article If the IRS does not refund the correct interest, what is the statute of limitation for a claim for additional interest? What is statute of limitation for a claim for refund for interest netting and how long the IRS has to assess the correct amount of deficiency interest? The answers
    Published on January 28, 2011

    IRS Releases Procedures Allowing Appeals Review of International Penalties Prior to Payment

    Article The IRS has made it a priority to improve voluntary compliance with the international tax provisions and to reduce the tax gap attributable to international transactions. This focus on international compliance has led to increased enforcement of international information-reporting requirements and the associated penalties.
    Published on January 28, 2011

    IRS Releases Procedures Allowing Appeals Review of International Penalties Prior to Payment

    Article The IRS has made it a priority to improve voluntary compliance with the international tax provisions and to reduce the tax gap attributable to international transactions. This focus on international compliance has led to increased enforcement of international information-reporting requirements and the associated penalties.
    Published on January 28, 2011

    Record Retention Policies How Long Is Long Enough

    Article In advising clients on retention policies, the concern is often with keeping records too long, and because of the cost and logistical issues related to record retention, many taxpayers want to destroy outdated records as soon as possible. However, holding onto records can be beneficial, as illustrated by a recent
    Published on January 28, 2011

    Record Retention Policies How Long Is Long Enough

    Article In advising clients on retention policies, the concern is often with keeping records too long, and because of the cost and logistical issues related to record retention, many taxpayers want to destroy outdated records as soon as possible. However, holding onto records can be beneficial, as illustrated by a recent
    Published on January 28, 2011

    Cost-Sharing Agreements and the Arms-Length Standard

    Article The Xilinx case has created turmoil in the international tax community for quite some time, and there is no clear end in sight. Although the Ninth Circuit reversed its controversial decision, uncertainty surrounds the validity of Treasury’s new regulations explicitly requiring that cost sharing include stock options.
    Published on January 28, 2011

    Cost-Sharing Agreements and the Arms-Length Standard

    Article The Xilinx case has created turmoil in the international tax community for quite some time, and there is no clear end in sight. Although the Ninth Circuit reversed its controversial decision, uncertainty surrounds the validity of Treasury’s new regulations explicitly requiring that cost sharing include stock options.
    Published on January 28, 2011

    REITs Data Center Buildings Constitute Qualifying Real Property

    Article The IRS ruled that apparent “data center” buildings, including their structural components, constitute real property for purposes of the REIT asset and income tests and that services furnished in connection with leasing space in the buildings will not cause any amounts received from tenants to be treated as other than
    Published on January 28, 2011

    REITs Data Center Buildings Constitute Qualifying Real Property

    Article The IRS ruled that apparent “data center” buildings, including their structural components, constitute real property for purposes of the REIT asset and income tests and that services furnished in connection with leasing space in the buildings will not cause any amounts received from tenants to be treated as other than
    Published on January 28, 2011

    Form W-2 Reporting Requirement Extended for Employer-Sponsored Group Health Plans

    Article The IRS announced that employers will not be required to report the cost of employer-sponsored coverage on Forms W-2, Wage and Tax Statement, issued for 2011, due to the difficulty in preparing payroll systems for the requirement.
    Published on January 28, 2011

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