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    Qualified Sponsorship Payments and Advertising Income Analyzing Unrelated Business Taxable Income

    Article Determining whether receipts qualify as sponsorship payments or advertising income can be quite burdensome for most nonprofit organizations. The item describes how to properly structure unrelated business taxable income so as not to adversely affect the organization’s cashflow.
    Published on December 01, 2010

    Deepwater Horizon and Sec. 162

    Article This item examines the deductibility of fines and penalties incurred by BP in the Deepwater Horizon explosion.
    Published on December 01, 2010

    Grouping Rental Real Estate Activities Under Regs. Secs. 1.469-4 and 1.469-9

    Article This item reviews fundamental relationships of the grouping of activities under Regs. Sec. 1.469-4 and the grouping of rental real estate activities under Regs. Sec. 1.469-9.
    Published on December 01, 2010

    Remodel or Rebuild How the Decision Could Affect the Sec. 121 Exclusion

    Article The recent Gates decision forces practitioners to reexamine the types of questions they ask a client during tax planning or their annual tax interview if the client has sold his or her personal residence.
    Published on December 01, 2010

    Elections Available to S Corporations with Significant Ownership Changes

    Article This item examines why shareholders are typically motivated to request various S corporation elections and addresses why tax advisers should raise the question of the election at the time of ownership change and not at a later date.
    Published on December 01, 2010

    Massachusetts Passes Economic Development Act

    Article This item reviews the 2010 Massachusetts Economic Development Reorganization Act, which made significant reforms and clarifications to Massachusetts tax law.
    Published on December 01, 2010

    Who Can or Must File a Form 1099-C

    Article With taxpayers and businesses defaulting on credit and loans, tax advisers may consider whether their clients should issue a Form 1099-C for a bad debt.
    Published on December 01, 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 December 01, 2012

    The 10 Most Powerful Postmortem Planning Pointers for Trusts and Estates

    Article Taking control of the postmortem planning process can be a powerful way to save tax dollars for the decedent’s estate and family.
    Published on December 01, 2011

    Nonrefundable Milestone Fees Do Not Qualify as Success-Based

    Article A business can expense 70% of “success-based fees,” meaning amounts that are contingent on the successful closing of a covered transaction. It is important to remember this safe-harbor election can apply to both sides of the transaction.
    Published on December 01, 2012

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