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    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 December 01, 2011

    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 December 01, 2011

    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

    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

    Exclusion of Employer-Provided Cell Phones from Gross Income

    Article A recent IRS notice has cleared up confusion about whether employers may exclude the value of cell phones provided for employees’ use from gross income.
    Published on December 01, 2011

    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

    Is the Sale of Real Property Ordinary Income or Capital Gain

    Article Determining whether a real estate sale produces ordinary income or capital gain is difficult and is potentially an issue that can cause a taxpayer to be liable for significantly higher taxes.
    Published on December 01, 2012

    Land Sales Is the Taxpayer Considered a Dealer or Investor

    Article Recent court decisions are reminders that land may not always be a capital asset that gives rise to a capital gain when sold. Land may also be held for sale to customers in the ordinary course of business, in which case gain on the sale of the land will be
    Published on December 01, 2014

    Unreported Offshore Accounts A Hidden Danger for Clients

    Article Criminal penalties for not reporting offshore accounts can be harsh. This item provides action steps for CPAs.
    Published on December 01, 2011

    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

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