September

    The Tax Adviser September 2013 

    Photo by Martin Poole/Stockbyte/Thinkstock Articles

    Individual Tax Report
    Karl L. Fava, Jonathan Horn, Daniel T. Moore, Susanne Morrow, Annette Nellen, Teri E. Newman, S. Miguel Reyna, Kenneth L. Rubin, Amy M. Vega, and Donald J. Zidik Jr.

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

    Defining Stock of Insolvent and Bankrupt Corporations
    Edward Schnee and W. Eugene Seago

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    Bankruptcy & Insolvency

    Defining Stock of Insolvent and Bankrupt Corporations

    Corporations & Shareholders

    Final Sec. 336(e) Regulations: Election for Qualified Stock Dispositions

    IRS Issues New Final and Temporary Regulations on Outbound Reorganizations

    Buying or Selling C Corporation Stock

    Provision of Services by Corporation to Shareholder Not a Constructive Dividend

    Employee Benefits & Pensions

    Guidance on Minimum Essential Health Coverage, Individual Mandate Issued

    Estates, Trusts & Gifts

    Alternatives to Form 1041 for Grantor Trusts

    Recent Developments in Estate Planning: Part I

    Exempt Organizations

    Practitioners Should Expect Tax-Exempt Processing Slowdown

    Expenses & Deductions

    ATNOLs and Charitable Contribution Carryovers: Which Takes Precedence?

    IRS Reverses Itself on Applying 70% Safe-Harbor Deduction for Success-Based Fees to Certain Milestone Payments

    Foreign Income & Taxpayers

    FATCA Regulations’ Effective Date Approaching Quickly

    Local Country Tax Incentives and the Foreign Tax Credit

    Gains & Losses

    NOL Carrybacks Limited by Excess Distributions

    Gross Income

    Final Regs. on Acceleration of COD Income Deferral

    Individuals

    Defense of Marriage Act Struck Down by Supreme Court

    Individual Tax Report

    Taxpayer Not Entitled to Innocent Spouse Relief

    Partners & Partnerships

    Rough Sailing for TEFRA Partnerships

    Personal Financial Planning

    Sea-Change: Planning for Same-Sex Married Couples and the DOMA Decision

    Practice Management

    Thinking Outside the Typical Client Profile in Tax Engagements

    Mobile Information Security Concerns

    Procedure & Administration

    AICPA: Net Investment Income Tax Needs Fixing

    IRS Postpones Large-Employer Health Care Penalty and Information-Reporting Requirements

    Broker Basis Reporting of Debt Instruments and Options: Actions Holders or Issuers Must (or May Want to) Take

    State & Local Taxes

    Leveraging Existing ERP Systems to Automate Use Tax Compliance

    State Independent Tax Tribunals: A Popular Alternative to Resolving Disputes

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