September

    The Tax Adviser September 2012 

    Articles

    Recent Developments in Estate Planning: Part I
    Justin Ransome and Frances Schafer

    Investors’ Dilemma on Purchasing Distressed Obligations
    Stephen Ng

    Santa Clara Valley Housing Group: An S Corporation Abusive Tax Shelter
    Kenneth Orbach

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    Supreme Court Rules in Local Tax Refund Refusal Case

    Article The Supreme Court decided only one significant state tax case in its recently ended term, a decision that is important for tax policy reasons, for taxpayers, and for state and local governments.
    Published on September 01, 2012

    Tax Court Petition Suspends Limitation Period

    Article The Eleventh Circuit held that the filing of a Tax Court petition “was a proceeding in respect of the deficiency” that suspended the running of the limitation period for the IRS to assess a tax deficiency even though the petition responded to a defective notice.
    Published on September 01, 2012

    Helping Associates Achieve Work/Life Balance

    Article This column outlines suggestions for helping a firm’s associates achieve a work/life balance that is appropriate for them.
    Published on September 01, 2012

    State Taxation of Trusts Credit for Taxes Paid to Other States

    Article The state income taxation of trusts and estates has become an increasingly complicated and challenging task for trustees and their tax advisers.
    Published on September 01, 2012

    Recent Developments in Estate Planning Part I

    Article This two-part article examines developments in estate planning and compliance between June 2011 and May 2012. Part I discusses developments regarding gift tax and trusts, an outlook on estate tax reform, and annual inflation adjustments for 2012 relevant to estate, gift, and generation-skipping transfer (GST) tax. Part II, in the
    Published on September 01, 2012

    Guidance Distinguishes Tips and Service Charges

    Article The IRS issued question-and-answer guidance for distinguishing between tips and service charges for FICA tax and other purposes.
    Published on September 01, 2012

    New FAQs and Rules for Offshore Voluntary Disclosure Program

    Article The IRS released 55 questions and answers updated for the 2012 offshore voluntary disclosure program.
    Published on September 01, 2012

    IRS Stops Issuing ITINs Without Original Documents

    Article The IRS will no longer issue ITINs unless the applicants provide original documents, such as passports or birth certificates, or certified copies of those documents from the issuing agencies.
    Published on September 01, 2012

    Estate Exclusion Portability Election Regs. Issued

    Article The IRS issued regulations on how to elect to use a deceased spouse’s unused exclusion from estate taxes, also known as the portability election.
    Published on September 01, 2012

    Investors Dilemma on Purchasing Distressed Obligations

    Article This article discusses the purchaser’s perspective of an investment in distressed obligations that are secured by leases on tangible property.
    Published on September 01, 2012

    Santa Clara Valley Housing Group An S Corporation Abusive Tax Shelter

    Article Consideration of tax shelter case about whether warrants issued by an S corporation are a prohibited second class of stock reveals that the entire tax shelter is an arrangement that is a second class of stock.
    Published on September 01, 2012

    Chief Counsel Self-Employed Can Deduct Medicare Premiums

    Article The Office of Chief Counsel advised that self-employed individuals may deduct Medicare premiums from their self-employment income.
    Published on September 01, 2012

    IRS Issues Sample Text for Sec. 83(b) Election

    Article The IRS released sample language for making a Sec. 83(b) election to include property received in connection with the performance of services in income in the year the property is received even if there is a substantial risk that the property will later be forfeited.
    Published on September 01, 2012

    What Can One Line Do for You

    Article One area where many CPA practitioners can consider offering expanded services is in personal financial planning.
    Published on September 01, 2012

    Successor Liability for State Income and Franchise Taxes

    Article A small but important group of states that provide a statutory basis for imposing on a purchaser of assets liability for income taxes owed by the seller.
    Published on September 01, 2012

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