February

    The Tax Adviser February 2014 

    Photo by BK Gajanan/iStock/Thinkstock Articles

     

    Current Developments in Partners and Partnerships
    Hughlene A. Burton

    Partnership Capital Account Revaluations: An In-Depth Look at Sec. 704(c) Allocations
    James M. Greenwell

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

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    Corporations & Shareholders

    Hook Stock and Sec. 355: Did a Distribution Occur?

    Sec. 382 Final Regs. for Small Shareholders

    Solving a Problem With Sec. 338 Purchase-Price Allocations

    Credits Against Tax

    Cloud Computing and the Credit for Increasing Research Activities

    Employee Benefits & Pensions

    In-Plan Rollovers to Roth Accounts

    Midyear Changes to Employer Contributions to 401(k) Plans Allowed

    Employment Taxes

    0.9% Medicare Surtax Final Regulations Issued

    Final Regs. Permit Agents to Withhold FUTA for Home Care Service Recipients

    Expenses & Deductions

    2014 Standard Mileage Rates Go Down

    Sec. 199 Contract Manufacturing Guidance May Encourage Taxpayers to Agree on Benefits and Burdens

    Gains & Losses

    Current Developments for Straddle Transactions

    Gross Income

    3.8% Net Investment Income Tax Regulations

    LLCs & LLPs

    Contributing Intangible Property to an LLC

    Partners & Partnerships

    Proposed Regs. Issued on Amortization of Startup Expenses by Terminating Partnerships

    Don’t Forget the Mandatory Application of Sec. 732(d)

    Current Developments in Partners and Partnerships

    Partnership Capital Account Revaluations: An In-Depth Look at Sec. 704(c) Allocations

    Practice & Procedures

    District Court Considers Taxpayer’s Privilege and Work Product Doctrine Claims in IRS Summons Action

    An Overview of AICPA and IRS Rules of Practice

    Procedure & Administration

    New IDR Policy Means Stricter Deadlines, More Discussions

    Valuation-Misstatement Penalty Applies to Tax Shelter Transactions

    S Corporations

    Determining the Taxability of S Corporation Distributions: Part II

    Special Industries

    Cost Basis Denied Due to Failure to Meet the All-Events Test

    State & Local Taxes

    Continuing Efforts to Amend the Multistate Tax Compact

    Tax Accounting

    Bonus Deduction Timing: Finding the Correct Tax Year

    Transfer-Pricing Documentation: Possible Relief Ahead for Small Multinational Companies

    Taxpayer Not Properly Accounting for Advance Payments

    Tax Education

    Faculty Internships: Connecting Tax Practice and Academia

     

    2014 Months in Review

    Risk Assessment and Internal Control Publications
    A description of publications available on risk assessment.

    Prospective Financial Information
    A description of publications available on prospective financial information.

    Service Organizations Publications
    A description of publications available on service organizations.

    IFRS Publications
    A description of publications available on IFRS.

    Property and Liability Insurance Entities
    A description of publications available on property and liability insurance entities.

    Oil and Gas Producing Entities
    A description of publications available on oil and gas producing entities.

    Life and Health Insurance Entities
    A description of publications available on life and health insurance entities.

    Not-For-Profit Entities
    A description of publications available for not-for-profit entities.

    Independence and Ethics
    A description of publications available on independence.

    Health Care Entities
    A description of products available for health care entities.

    Depository and Lending Institutions
    A description of products available on depository and lending institutions.

    Compilation and Review Engagements
    A description of publications available on compilation and review engagements.

    Gaming
    A description of publications available on the gaming industry.

    Government Auditing Standards and Circular A-133
    A description of publications available on Government Auditing Standards and Circular A-133.

     

    2014 Months in Review

    Risk Assessment and Internal Control Publications
    A description of publications available on risk assessment.

    Prospective Financial Information
    A description of publications available on prospective financial information.

    Service Organizations Publications
    A description of publications available on service organizations.

    IFRS Publications
    A description of publications available on IFRS.

    Property and Liability Insurance Entities
    A description of publications available on property and liability insurance entities.

    Oil and Gas Producing Entities
    A description of publications available on oil and gas producing entities.

    Life and Health Insurance Entities
    A description of publications available on life and health insurance entities.

    Not-For-Profit Entities
    A description of publications available for not-for-profit entities.

    Independence and Ethics
    A description of publications available on independence.

    Health Care Entities
    A description of products available for health care entities.

    Depository and Lending Institutions
    A description of products available on depository and lending institutions.

    Compilation and Review Engagements
    A description of publications available on compilation and review engagements.

    Gaming
    A description of publications available on the gaming industry.

    Government Auditing Standards and Circular A-133
    A description of publications available on Government Auditing Standards and Circular A-133.

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