May

    The Tax Adviser May 2012 

    Articles

    Interpretations of SSTS No.1, Tax Return Positions
    John Gardner, Barbara Eide, Bruce May, and Diane May

    Reporting Dilemma: Personal Use of Rental Properties
    Janet C. Hagy

    FBAR: Handle With Care
    Randall Andreozzi and Arlene Hibschweiler

     

     

     

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    Benefiting From Unique Attributes of ESOPs

    Article An employee stock ownership plan (ESOP) is a stock bonus plan or a combination of a stock bonus plan and money purchase pension designed to invest primarily in stock of the employer.
    Published on July 23, 2013

    Benefiting From Unique Attributes of ESOPs

    Article An employee stock ownership plan (ESOP) is a stock bonus plan or a combination of a stock bonus plan and money purchase pension designed to invest primarily in stock of the employer.
    Published on July 23, 2013

    Sec. 6045B Reporting Requirements

    Article Sec. 6045B requires an issuer of a specified security to report certain information to the IRS and to its shareholders following an organizational action that affects the basis of a specified security.
    Published on July 23, 2013

    Sec. 6045B Reporting Requirements

    Article Sec. 6045B requires an issuer of a specified security to report certain information to the IRS and to its shareholders following an organizational action that affects the basis of a specified security.
    Published on July 23, 2013

    Intercompany Debt in a Deemed Asset Sale Election

    Article This item discusses IRS guidance illustrating the impact of extinguishment of intercompany debt immediately preceding a Sec. 338(h)(10) election.
    Published on July 23, 2013

    Intercompany Debt in a Deemed Asset Sale Election

    Article This item discusses IRS guidance illustrating the impact of extinguishment of intercompany debt immediately preceding a Sec. 338(h)(10) election.
    Published on July 23, 2013

    The Research Credit and Deduction for Passthrough Entities

    Article Passthrough entities may be overlooking the research tax credit because they are not aware that they are engaged in eligible activities, do not think their activities are qualified, or do not believe they can meet the various requirements.
    Published on July 23, 2013

    The Research Credit and Deduction for Passthrough Entities

    Article Passthrough entities may be overlooking the research tax credit because they are not aware that they are engaged in eligible activities, do not think their activities are qualified, or do not believe they can meet the various requirements.
    Published on July 23, 2013

    Trust Deductions Knight, Prop. Regs. Still Govern

    Article Preparers of fiduciary tax returns for tax years 2011 and 2012 will not be required to unbundle fiduciary fees, but they still must treat payments readily identifiable as subject to the 2% floor separately from a bundled fiduciary fee.
    Published on July 23, 2013

    Trust Deductions Knight, Prop. Regs. Still Govern

    Article Preparers of fiduciary tax returns for tax years 2011 and 2012 will not be required to unbundle fiduciary fees, but they still must treat payments readily identifiable as subject to the 2% floor separately from a bundled fiduciary fee.
    Published on July 23, 2013

    LB&I Guidance on Benefits-and-Burdens-of-Ownership Analysis Under Sec. 199

    Article The IRS LB&I Division issued guidance to field examiners in determining whether a taxpayer conducting production activities under a contract manufacturing arrangement with an unrelated third party meets the benefits-and-burdens-of-ownership requirement outlined in the domestic production activities deduction rules under Sec. 199.
    Published on July 23, 2013

    LB&I Guidance on Benefits-and-Burdens-of-Ownership Analysis Under Sec. 199

    Article The IRS LB&I Division issued guidance to field examiners in determining whether a taxpayer conducting production activities under a contract manufacturing arrangement with an unrelated third party meets the benefits-and-burdens-of-ownership requirement outlined in the domestic production activities deduction rules under Sec. 199.
    Published on July 23, 2013

    Tangible Property Regulations

    Article The IRS recently released the long-awaited tangible property regulations, commonly referred to as the “repair” regulations.
    Published on July 23, 2013

    Tangible Property Regulations

    Article The IRS recently released the long-awaited tangible property regulations, commonly referred to as the “repair” regulations.
    Published on July 23, 2013

    Guidance Issued on Interest Exceeding Acquisition and Home Equity Indebtedness Limitations

    Article The IRS recently released guidance for allocating excess mortgage interest expense.
    Published on July 23, 2013

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