Pre-Release Comments on Guidance under Section 1367 Regarding S Corporations and Back-To-Back Loans
The AICPA recognizes that much of the case law in the back-to-back loan area is not consistent. Taxpayers and the government continue to spend time and money fighting over the appropriate principles to follow in determining when shareholders should be given debt basis for loans made to an S corporation.
Published on January 28, 2011
IRSs Identity Theft Liaison Pilot Program with Law Enforcement Expands to 50 States
The IRS announced the expansion of its Law Enforcement Assistance Program on identity theft to 50 states and D.C.
Published on April 01, 2013
Changes in State Death Tax Statutes in Response to Federal Phase-Out of the Estate Tax and the State Death Tax Credit - ...
This is Part I of II discussing recent changes in tax law. Part I focuses on federal law changes; Part II explores estate and gift changes being made at the state level.
Published on April 09, 2012
January 21, 2011 Tax E-Alert 2010 Tax Practice Guides & Checklists
This newsletter contains information regarding: 2010 Tax Practice Guides & Checklists, Registering for a PTIN as a Paid Preparer with the IRS, 2011 IRS Preparer Office Visits, Health Care Costs for Children under Age 27 may be Subject to State Taxation.
Published on February 28, 2012
03-08-2013 Tax E-Alert IRS Now Processing All Forms, Impact Sequester on IRS and Tax Payments, Additional Time for Sandy...
In this issue IRS Now Processing All Forms, Impact Sequester on IRS and Tax Payments, Additional Time for Sandy Related Disaster Loss Claims, Useful Tax Season Apps and More
Published on June 10, 2013
Unclaimed Property and the Delaware Unclaimed Property Voluntary Disclosure Agreement (VDA) Program
This is information on the issue of the states' unclaimed property programs and the Delaware new voluntary disclosure agreement program.
Published on January 24, 2014
Resources on States Conformity on DOMA Filing Issues for Same-Sex Couples
This page contains the non-recognition states' issued guidance for same sex couples regarding the Defense of Marriage Act (DOMA) state tax conformity to the IRS tax treatment.
Published on March 05, 2014