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    Massachusetts Taxes All Contributions to 401(k) Plans by Self-Employed Individuals

    Article Contributions made to a 401(k) plan by self-employed individuals are not deductible for Massachusetts income tax purposes effective for tax years beginning on or after January 1, 2008
    Published on May 03, 2010

    Measuring Insolvency Under Sec. 108

    Article While determining if a taxpayer is bankrupt is straightforward, determining whether a taxpayer is insolvent can be tricky.
    Published on November 30, 2012

    The Voluntary Classification Settlement Program

    Article In hopes of increasing tax compliance, the IRS has announced a Voluntary Classification Settlement Program to allow eligible taxpayers to voluntarily reclassify their workers as employees for federal employment tax purposes.
    Published on August 24, 2012

    Elections to Direct Credit Card Rebates to Qualified Charities

    Article In a letter ruling, the IRS addressed the common concept of credit card companies allowing their customers to request that their credit card rebates be donated to charity.
    Published on December 01, 2010

    Contemporaneous Documentation of Charitable Contributions

    Article Earlier this year, the Tax Court highlighted how an apparently slight oversight in documentation can upend the interdependent relationship between donee and donor.
    Published on November 30, 2012

    Sec. 631(b) and the Taxation of Standing Timber Sales

    Article Under Sec. 631(b), gains or losses from the sale of standing timber are considered gains and/or losses from the sale of business use property.
    Published on December 02, 2013

    Capital Construction Funds Program

    Article The Capital Construction Funds program encourages construction, reconstruction, or acquisition of vessels by allowing owners or operators to defer federal income taxes under Sec. 7518 on certain money or other property placed into a CCF.
    Published on August 24, 2012

    Reorganizations and Tax Attribute Survival

    Article Whether tax attributes will survive corporate tax reorganizations often becomes a critical consideration in assessing the ramifications of a proposed transaction. This item discusses issues surrounding these reorganizations and emphasizes the need for practitioners to have a good foundational understanding of the relevant rules.
    Published on December 01, 2010

    Alternative Basis Step-up Transactions Leveraging Disregarded Entities in an F Reorg.

    Article The disregarded entity has created numerous opportunities for well-advised taxpayers to accomplish transactions that may not have previously been feasible.
    Published on August 21, 2012

    Advising Clients Amid Constitutional Challenges to the Defense of Marriage Act

    Article Recent court decisions provide an opportunity and responsibility for tax practitioners to assist their clients in same-sex marriages with protecting their rights to federal and state tax refunds as well as providing additional advice regarding income and gift and estate tax planning in light of DOMA’s uncertain future.
    Published on November 30, 2012

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