The Tax Adviser August 2010 

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    Sample Case Study

    Article Sample Case Study to accompany Campus to Clients column, The Tax Adviser, August 2010.
    Published on August 01, 2010

    Case Studies for Book-Tax Differences in the Classroom

    Article The authors discuss how to most effectively cover book-tax differences in financial accounting and tax courses and how to prepare accounting graduates for this type of work in the profession.
    Published on August 01, 2010

    The Tax Cost of Hot Assets upon the Disposition of a Partnership Interest

    Article A disposition of a partner’s interest in an entity that holds hot assets may convert long-term capital gain to ordinary income or in certain cases may force the partner to recognize ordinary income offset by a nonutilizable capital loss upon the disposition.
    Published on August 01, 2010

    New VAT Rules Regarding International Services

    Article This item focuses on recent European Union (EU) VAT legislative changes and how they will affect the provision of international services.
    Published on August 01, 2010

    The Qualified Therapeutic Discovery Project Tax Credit and Grant

    Article Included in the 2010 Patient Protection and Affordable Care Act are a few new income tax credits. In particular, there is one that many new startups and growing health care industry enterprises may benefit from—the qualifying therapeutic discovery project credit (Sec. 48D).
    Published on August 01, 2010

    Analyzing the Tax Implications of Grants Received for Investment Tax CreditEligible Property

    Article The recent availability of grants in lieu of the production tax credit (Sec. 45) and the investment tax credit (Sec. 48) has become a well-documented source of funding for the installation of certain energy property.
    Published on August 01, 2010

    Best Article Award

    Article The winner of The Tax Adviser’s 2009 Best Article Award is John C. Zimmerman, associate professor of accounting at the University of Nevada, Las Vegas, for his article “Deducting Losses for Defrauded Investors” in the July 2009 issue.
    Published on August 01, 2010

    Dependency Exemption Issues for College Students

    Article Parents and tax professionals can no longer assume that a college student will remain a dependent of the parent until he or she graduates. With the variety of funding sources students use to pay for the ever-increasing cost of higher education, many are likely to provide over one-half of their
    Published on August 01, 2010

    Planning to Escape the S Corporation Built-in Gains Tax in 2010

    Article The American Recovery and Reinvestment Act of 2009 suspended imposition of the built-in gains (BIG) tax for tax years beginning in 2009 and 2010 for qualifying S corporations.
    Published on August 01, 2010

    2010 Tax Software Survey

    Article The Tax Adviser and the Journal of Accountancy conducted a survey of AICPA members who prepared 2009 tax returns for a fee to determine which tax preparation software products were the most popular, what aspects of those products preparers liked, and what they disliked.
    Published on August 01, 2010

    Regs. Limiting Period for Filing Innocent Spouse Claim Held Valid

    Article Reversing the Tax Court, the Seventh Circuit held that the two-year limitation period for filing an equitable innocent spouse claim under Sec. 6015(f) in Regs. Sec. 1.6015-5(b)(1) was valid.
    Published on August 01, 2010

    Tax Implications of Transactions Involving Contingent Consideration

    Article This article examines the tax and financial reporting consequences of companies using contingent consideration in payments for property and in payments to employees as compensation for services.
    Published on August 01, 2010

    S Corporations Facing the 15% Sunset

    Article One change with major implications for S corporations with prior C corporation earnings is the sunset of the 15% tax rate on qualified dividends. This favorable rate is due to expire on December 31, 2010.
    Published on August 01, 2010

    IRS Issues Partnership Anti-Abuse Rule Regs.

    Article The IRS and Treasury issued final regulations on June 8 to provide that the Sec. 704(c) anti-abuse rule takes into account the tax liabilities of both partners and certain owners of partners (T.D. 9485). The regulations also provide that partnerships cannot use an allocation method to achieve tax results that
    Published on August 01, 2010

    IRS Issues Regs. on New Indoor Tanning Tax

    Article On June 11, the IRS issued final, temporary, and proposed regulations to provide guidance on the new 10% indoor tanning services excise tax (T.D. 9486; REG-112841-10).
    Published on August 01, 2010

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