September

    The Tax Adviser September 2011 

     

     

     

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    Discharge of Indebtedness on Principal Residences and Business Real Property

    Article This article discusses the differing tax consequences of a borrower’s default and/or indebtedness discharge on recourse versus nonrecourse loans on principal residences. It then addresses what constitutes business indebtedness for purposes of the Sec. 108(a)(1)(D) exclusion from taxation for discharge of qualified real property business indebtedness.
    Published on January 13, 2012

    Discharge of Indebtedness on Principal Residences and Business Real Property

    Article This article discusses the differing tax consequences of a borrower’s default and/or indebtedness discharge on recourse versus nonrecourse loans on principal residences. It then addresses what constitutes business indebtedness for purposes of the Sec. 108(a)(1)(D) exclusion from taxation for discharge of qualified real property business indebtedness.
    Published on January 13, 2012

    Significant Recent Developments in Estate Planning (Part I)

    Article This two-part article examines developments in estate, gift, and generation-skipping tax planning and compliance between June 2010 and May 2011. Part I considers estate tax reform, cases and rulings, changes made by the 2010 the Tax Relief Act, and other estate tax developments.
    Published on January 13, 2012

    Significant Recent Developments in Estate Planning (Part I)

    Article This two-part article examines developments in estate, gift, and generation-skipping tax planning and compliance between June 2010 and May 2011. Part I considers estate tax reform, cases and rulings, changes made by the 2010 the Tax Relief Act, and other estate tax developments.
    Published on January 13, 2012

    Selected Issues Concerning the State Income Taxation of Nonresident Trusts and Estates

    Article This column discusses selected state income tax issues for nonresident trusts that are a direct result of several recent challenges, including societal and marketplace conditions, increasingly complex tax laws, and declining state revenues.
    Published on January 13, 2012

    Selected Issues Concerning the State Income Taxation of Nonresident Trusts and Estates

    Article This column discusses selected state income tax issues for nonresident trusts that are a direct result of several recent challenges, including societal and marketplace conditions, increasingly complex tax laws, and declining state revenues.
    Published on January 13, 2012

    Incorporating the Statement on Responsibilities in Personal Financial Planning into a Tax Practice

    Article This column explains the Statement on Responsibilities in Personal Financial Planning Practice, issued by the AICPA’s PFP Executive Committee, and discusses how practitioners can use it to help clients with personal financial planning.
    Published on January 13, 2012

    Incorporating the Statement on Responsibilities in Personal Financial Planning into a Tax Practice

    Article This column explains the Statement on Responsibilities in Personal Financial Planning Practice, issued by the AICPA’s PFP Executive Committee, and discusses how practitioners can use it to help clients with personal financial planning.
    Published on January 13, 2012

    Form 1042-S Penalties

    Article Beginning with the 2011 tax year, the IRS has doubled the per form penalties for late filings of Form 1042-S and for a Form 1042-S that was improperly completed.
    Published on January 13, 2012

    Form 1042-S Penalties

    Article Beginning with the 2011 tax year, the IRS has doubled the per form penalties for late filings of Form 1042-S and for a Form 1042-S that was improperly completed.
    Published on January 13, 2012

    IRS Offers Another Mark-to-Market Valuation Safe Harbor

    Article The IRS has released an Industry Issue Directive instructing its examining agents to offer a safe-harbor election to certain taxpayers under examination regarding the market values used in their mark-to-market calculations.
    Published on January 13, 2012

    IRS Offers Another Mark-to-Market Valuation Safe Harbor

    Article The IRS has released an Industry Issue Directive instructing its examining agents to offer a safe-harbor election to certain taxpayers under examination regarding the market values used in their mark-to-market calculations.
    Published on January 13, 2012

    Information Reporting Requirements Affect Corporations and Transferors of Securities

    Article This item discusses new information reporting requirements that affect brokers, professional transfer agents, trustees, and also corporations undertaking actions in their own stock and acting as transfer agents for their own securities.
    Published on January 13, 2012

    Information Reporting Requirements Affect Corporations and Transferors of Securities

    Article This item discusses new information reporting requirements that affect brokers, professional transfer agents, trustees, and also corporations undertaking actions in their own stock and acting as transfer agents for their own securities.
    Published on January 13, 2012

    Unclaimed Property The Nontax State Revenue Generator

    Article This item discusses the relevance of unclaimed property to tax practitioners, who often find compliance responsibilities and audit notices dropped in their lap.
    Published on January 13, 2012

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