January

    The Tax Adviser January 2014 

    Photo by John Clines/iStock/Thinkstock Articles

     

    Protection From Creditors for Retirement Plan Assets
    Richard A. Naegele, Mark P. Altieri, and Donald W. McFall Jr.

    Determining the Taxability of S Corporation Distributions: Part I
    Tony Nitti

    The Creditability of Foreign Taxes: Form vs. Substance
    Brett R. Wilkinson and Katherine Wilkinson

    Advertisement

    Bankruptcy & Insolvency

    Protection From Creditors for Retirement Plan Assets

    Corporations & Shareholders

    IRS Finalizes Regs. Addressing Limitations on Transfers of Built-In Losses

    Credits Against Tax

    IRS Announces FY 2014 Sequester Reduction Rate for Qualified Refundable Credit Bonds

    “Beginning of Construction” for the Renewable Electricity Production and Energy Investment Tax Credits

    Employee Benefits & Pensions

    IRS Modifies Health FSA Use-It-or-Lose-It Rule

    PPACA Guidance Clarifies Rules for HRAs, Health FSAs, and Other Accountable Plans

    Treasury Releases Proposed Regs. for Health Care Information-Reporting Requirements

    Establishing a Corporate Dependent Care Assistance Program

    Employment Taxes

    Change in “Responsible Party” Must Be Reported to the IRS

    Delegating Authority Does Not Allow Taxpayer to Avoid Responsible Person Status

    Expenses & Deductions

    Proposed Regs. Clarify Research Expenditure Eligibility Under Sec. 174

    Foreign Income & Taxpayers

    FATCA Guidance Issued for Foreign Financial Institutions

    Final Regs. Determine Amount of Tax Paid for Purposes of the Foreign Tax Credit

    The Creditability of Foreign Taxes: Form vs. Substance

    International Joint Audits: Is Two Better Than One?

    Withholding Rules for U.S. Citizens and Resident Aliens Working for a U.S. Employer in a Foreign Country

    Miscellaneous

    2013 Arthur J. Dixon Memorial Award

    Large Tax Preparation Franchise Company Closed by Court Order

    Procedure & Administration

    Fast-Track Settlement Program Expanded to Small Businesses

    2014 Inflation Adjustments Released

    Late S Corp. Return Not an Income Disclosure Despite Reference in Stockholder’s Form 1040

    IRS: “Don’t Know What You Got (Till It’s Gone)”

    Implementation Guidance for Appeals Judicial Approach and Culture Project

    TIGTA Report Studies Assessment and Enforcement of Sec. 6694 Paid Preparer Penalties

    Isley and IRS Appeals Cannot Work It On Out

    S Corporations

    Determining the Taxability of S Corporation Distributions: Part I

    Special Industries

    Final and Reproposed Tangible Property Regs. Broadly Affect Taxpayers in Oil and Gas Industry

    Copyright © 2006-2014 American Institute of CPAs.