The Tax Adviser 2014 

     Illustration by Harry Campbell

    Illustration by Harry Campbell

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    Understanding How Corporate Dividends Are Taxed to Shareholders

    Article Shareholders recognize a taxable dividend to the extent a distribution is paid out of corporate earnings and profits. If the distribution exceeds E&P, the excess reduces the shareholder's stock basis. Any amount in excess of the shareholder's stock basis is capital gain.
    Published on August 31, 2014

    New Directions in Individual Taxation

    Article This article covers recent developments affecting taxation of individuals, including regulations, cases, and IRS guidance.
    Published on August 31, 2014

    IRS Will Limit Number of Refunds Deposited to Same Account

    Article In its latest attempt to fight tax refund fraud, the IRS said that, beginning in January 2015, it will impose a limit of three electronic direct deposits of tax refunds into a single financial account or prepaid debit card.
    Published on August 31, 2014

    Tax-Exempt Application Process Streamlined for Small Organizations

    Article The IRS introduced a streamlined application process for small organizations that want tax-exempt status.
    Published on August 31, 2014

    Unused ITINs to Expire Under New IRS Policy

    Article Under a new IRS policy, individual taxpayer identification numbers that are not being used will expire after five years.
    Published on August 31, 2014

    Guidance Issued on Small-Employer Premium Tax Credit

    Article IRS final regulations provide guidance on how small employers determine full-time-equivalent employees and average annual wages, how to calculate the credit, and what is a "qualifying arrangement" for purposes of the credit.
    Published on August 31, 2014

    One-Month Orientation Period Allowed Before 90-Day Health Plan Waiting Period Begins

    Article New rules permit employers to require new employees to undergo a maximum one-month orientation period before the 90-day period for qualifying for health care coverage begins.
    Published on August 31, 2014

    Tax Strategies for the Long Horizon

    Article New taxes and higher rates have dramatically increased the complexity of planning for many taxpayers; however, long-standing techniques for managing income and deductions and taking best advantage of tax-favored vehicles for retirement saving still hold sway.
    Published on August 31, 2014

    Recent Developments in Estate Planning Part 1

    Article This is the first in a two-part article examining developments in estate, gift, and generation-skipping transfer tax and trust income tax between June 2013 and May 2014.
    Published on August 31, 2014

    Unclaimed Property Current Issues and Trends

    Article To reduce the odds of an unwelcome surprise in the form of a hefty abandoned or unclaimed property assessment, companies need to stay on top of the latest AUP issues, including court challenges and legislative developments.
    Published on August 31, 2014

    IRS Broadens 70% Safe-Harbor Deduction for Investment Advisory Milestone Payments

    Article Recent guidance is favorable to taxpayers and simplifies the determination of which milestone payments qualify for the 70% elective safe harbor.
    Published on August 31, 2014

    Beware of Sec. 382 When Issuing Stock Warrants or Convertible Debt

    Article It is important for loss corporations to understand the rules surrounding the treatment of warrants and equity conversion features under Sec. 382.
    Published on August 31, 2014

    Computing the Domestic Production Activities Deduction for Passthrough Entities

    Article Some unique issues can arise when computing the domestic production activities deduction for a passthrough entity.
    Published on August 31, 2014

    QSST Not Necessarily Required to Pay All Income to Beneficiary

    Article If a qualified subchapter S trust (QSST) owns both S corporation stock and other assets, determining whether the income from the other assets must be distributed to the beneficiary depends on the terms of the trust document.
    Published on August 31, 2014

    Installment Sale Rules and S Corp. Asset Sales Planning for Better Results

    Article When consulting on S corporation asset sales or sales treated as asset sales from a tax perspective, tax practitioners need to be aware that different tax consequences than expected can sometimes result under the installment sale rules of Sec. 453.
    Published on August 31, 2014

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