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    March 25, 2011 Tax E-Alert Join a Tax Section Technical Resource Panel or Committee

    Newsletter This newsletter contains information regarding: FAQs on PTIN Registration Process, Carried Interest, Schedule UTP, Mailing Tax Returns to IRS Using a Private Delivery Service, Form 709 and Instructions, Practitioner Responsibilities Regarding Foreign Financial Accounts
    Published on February 28, 2012

    Presidents Jobs Bill Contains Many Tax Proposals

    News ...and among its provisions are several tax items, including a temporary payroll tax cut, a limit on itemized deductions for certain high-income taxpayers, and a proposal to tax carried interests as ordinary income rather than capital gains
    Published on September 13, 2011


    Overview This section covers partnership taxation issues. It contains articles, tools and practice aids, as well as comment letters pertaining to legislative matters and IRS regulation and administration.
    Published on August 08, 2014

    June 14, 2011 Tax E-alert IRS Releases Final Circular 230 Revisions

    Newsletter This newsletter contains information regarding: Circular 230 Revisions, Organizations that Have Lost Tax-Exempt Status, IRS Invites Preparers to Participate in Job Analysis Survey.
    Published on February 28, 2012

    Proposed Revenue Ruling - Treatment of Noncapital, Nondeductible Expenses with Respect to an S Corporation Shareholder

    Comment Letter When an S corporation has nondeductible items such as a portion of meal and entertainment expenses, the shareholders must reduce stock basis by the pro rata share of such expenses before reducing basis for deductible losses, thus effectively reducing basis available for deductible losses.   Generally, if non-deductibles reduce basis to
    Published on January 28, 2011

    Proposed Rules Would Require Terminating Partnerships to Amortize Startup Expenditures

    News The IRS issued proposed regulations aimed at preventing partnerships from using technical terminations to accelerate their deductions of startup and organizational expenses.
    Published on December 09, 2013

    Notice Defines Terms for Economic Substance Doctrine

    News The IRS provided guidance defining "transaction" for purposes of applying the codified economic substance doctrine and "similar rule of law" for purposes of the accuracy-related penalty.
    Published on October 13, 2014

    Final Regulations Simplify Accounting Rules in Corporate Reorganizations

    News The IRS issued final regulations intended to clarify and simplify rules concerning continuity of accounting methods and inventory methods in certain tax-free corporate reorganizations and liquidations.
    Published on February 07, 2014

    IRS Explains Sec. 179 Qualified Real Property Allocations and Procedures for Filing Amended Returns

    News The explained how the retroactive extension of the Sec. 179 rules operates when applied to qualified real property and how to allocate the portion of gain attributable to the qualified real property upon disposition or to calculate any carryover.
    Published on September 11, 2013

    Adoption Tax Credit Guidance Released

    News The IRS issued interim guidance September 29 on the child adoption credit and income exclusion for employer reimbursements of adoption expenses, as expanded by the Patient Protection and Affordable Care Act.
    Published on January 28, 2011

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