11.08.2011 NTC Materials re Tax Accounting Methods Current Developments
Materials from AICPA's 2011 National Tax Conference - 11.08.2011 session regarding Tax Accounting Methods Current Developments, presented by Jane A. Rohrs, Deloitte LLP and Natalie A. Tucker, RSM McGladrey. This session will provide an overview of accounting methods guidance that was issued during 2011 and highlight the items most relevant
Published on February 14, 2012
Rules for Deferral of Income From Gift Card Sales Clarified
The IRS issued guidance clarifying that taxpayers that sell gift cards can defer recognizing income from the sale of gift cards redeemable by an unrelated third party until the year after the payment is received.
Published on July 25, 2013
PTIN Requirements for Tax Preparers of Exempt Organizations Returns
Article regarding preparer tax identification number (PTIN) requirements for those preparing Form 990 series returns in 2011.
Published on June 10, 2013
Exempt Organizations Taxation Resources
Information regarding taxation issues for tax exempt organizations and includes professional standards and ethics; tools and aids; and useful website links.
Published on October 03, 2013
IRS Issues First Guidance on Nonprofit CO-OP Health Insurers
The IRS issued its first guidance on the requirements for new qualified nonprofit health insurance issuers under Sec. 501(c)(29) and has requested comments on specific issues.
Published on March 10, 2011
Senate Passes Small Business Tax Relief
The Senate passed the Creating Small Business Jobs Act of 2010 (part of the Small Business Jobs and Credit Act, H.R. 5297) by a vote of 61–38, and sent it back to the House of Representatives.
Published on January 28, 2011
Domestic Partners and Same-Sex Couples
On June 26, 2013, the U.S. Supreme Court made rulings on two landmark cases related to same-sex marriage. The 5-4 decisions bolster the federal benefits available to same-sex married couples and clear the way for same-sex marriages in California.
Published on November 11, 2013
March 9, 2012 Tax E-Alert
This newsletter contains information regarding: Transitional Guidance Released for Temporary Repair Regulations, Form 8938, Portability, PTIN Regulations, Local Tax Refund Refusal Case, Planning Opportunities, Participate on Tax Division Committees.
Published on March 13, 2012
Small Business Stimulus Passes Congress
The House on Thursday passed the Small Business Jobs Act of 2010 (HR 5297) by a vote of 237–187, and sent it to the President, who is expected to sign the bill into law.
Published on January 28, 2011
January 06, 2012 Tax E-Alert - What Congress Left Behind in 2011
January 06, 2012 Tax E-Alert. In this issue: What Congress Left Behind; 2011 Tax Practice Guides and Checklists; 1099 Requirements Reminder; Foreign Financial Asset Reporting Regulations issued; PTIN Requirements for Exempt Organizations; Changes to FUTA Tax Rates
Published on January 26, 2012