June 10




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    Does an Overstatement of Basis Constitute an Omission From Gross Income

    Article For the last 50 years the Internal Revenue Service (IRS) has argued that an overstatement of basis constitutes an omission from gross income in determining if the six year statute of limitations applies. In response to the IRS’s lack of success with respect to this issue, temporary regulations were promulgated
    Published on June 10, 2010

    Uncertain Tax Position Reporting Looking More Likely

    Article IRS Announcement 2010-30 revealed the draft Schedule UTP for reporting Uncertain Tax Positions. The finalization of the Schedule seems to be on a fast track as comments must be submitted by June 1, 2010. The IRS proposes to require the Schedule for corporate return years beginning on or after December
    Published on June 10, 2010

    Self-Employment Tax Policy Considerations

    Article In March 2010, healthcare reform included an increased Medicare tax for high-income employees and self-employed individuals (IRC §3101(b)(2) and §1401(b)(2)) and a new unearned income Medicare contribution tax for high-income individuals (IRC §1411). Also in 2010, a "loophole closer" proposal called for self-employment tax on earnings of certain S corporation
    Published on June 10, 2010

    Going Green May Result in Significant Tax Savings

    Article The time has come to take stock of the options that Certified Public Accountants (CPAs) have for their clients’ financial planning needs. Whether it is incorporating a financial-planning practice in a firm, partnering with a CPA financial planner or referring business to a CPA financial planner, never has there been
    Published on June 10, 2010

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