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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 12, 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 September 07, 2009

    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 06, 2013

    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 July 29, 2011

    House Passes Tax Extenders Bill

    News The House passed the American Jobs and Closing Tax Loopholes Act, which extends a large number of expired tax provisions through 2010.
    Published on May 28, 2010

    Health FSA Use-It-Or-Lose-It Rule Modified to Allow a $500 Carryover

    News The IRS will now permit companies to amend their cafeteria plans to allow participants in health FSAs who do not use all of the money in a plan year to use up to $500 in the next plan year, in addition to the regular $2,500 limit during the succeeding year.
    Published on November 01, 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 September 29, 2010

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