August

    The Tax Adviser August 2012 

    Articles

    2012 Tax Software Survey
    Paul Bonner

    Computing the Includible Portion for Graduated GRATs
    Bryan Robertson

    Now Is the Time: Converting a C Corporation to an S Corporation or LLC
    Michael Lynch, David Casten, and David Beausejour

     

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    When Becoming a U.S. Resident, Beware of PFIC Rules

    Article As the workforce becomes more mobile, many non-U.S. citizens who become U.S. residents for work reasons have to deal with not only cultural adjustments but also the unanticipated workings of the PFIC tax regime.
    Published on October 23, 2013

    Now Is the Time Converting a C Corporation to an S Corporation or LLC

    Article The current uncertain economic environment may present an opportunity to exit C status and its attendant double taxation at an acceptable current tax cost.
    Published on July 30, 2013

    The ABCs of Acquisitive Reorganizations

    Article This column addresses the call for more active teaching methods by providing tax educators an interactive spreadsheet assignment to incorporate into an introductory taxation course.
    Published on July 25, 2013

    Application of the Consolidated Tax Return Rules to Insolvent Members

    Article The tax treatment of an insolvent debtor realizing discharge of indebtedness income under the U.S. consolidated income tax return rules can vary considerably depending on the particular circumstances.
    Published on July 25, 2013

    Going Green Yields Immediate Tax Savings

    Article Taxpayers may not be aware of many tax incentives are available at the federal, state, and local levels to defray the costs of energy-efficient equipment and systems.
    Published on July 25, 2013

    R&D Tax Incentives Around the World

    Article With the R&D credit in limbo, now is the time to reevaluate the entire system by looking at other countries’ R&D tax incentives.
    Published on July 25, 2013

    Is Office Artwork Depreciable Property

    Article Whether office artwork and decor is depreciable depends on whether the decorations are considered “valuable and treasured” art pieces or just plain tangible property used in the trade or business.
    Published on July 25, 2013

    Is the Value of Cost Segregation Depreciating

    Article An analysis of recent Tax Court decisions suggests that any purported demise of cost-segregation studies may be premature.
    Published on July 25, 2013

    IC-DISC Offers Tax Advantages for Closely Held Export Companies

    Article For a closely held U.S. company engaged in export sales, an IC-DISC offers opportunities to both reduce the amount of revenue subject to the ordinary income tax rate and provide financial compensation to employees, shareholders, or other stakeholders.
    Published on July 25, 2013

    Taxation of Frequent Flyer Miles

    Article A benefit has only lately received attention after flying under the radar for many years: tax-free receipt of frequent flyer miles.
    Published on July 25, 2013

    Potential Tax Changes Await Investors in 2013

    Article Depending on political developments, taxpayers could face higher taxes on investment income in 2013, including a new Medicare tax on net investment income and the sunset of lower rates for capital gains and qualified dividends.
    Published on July 25, 2013

    Taxability of Employer-Provided Educational Assistance

    Article There are four distinct circumstances in which employer-provided educational assistance is nontaxable.
    Published on July 25, 2013

    Reporting Life Insurance Transactions by S Corporations

    Article There is room for disagreement, if not confusion, over how to report transactions involving life insurance on the tax returns of S corporations.
    Published on July 25, 2013

    Customer Reward Programs Deducting Fulfillment Costs Prior to Economic Performance

    Article Regs. Sec. 1.451-4 provides a narrow exception to the economic performance rules that allows accrual-basis taxpayers who issue premium coupons (or trading stamps) to deduct the estimated fulfillment cost of the coupons (or stamps) at the time they are issued.
    Published on July 25, 2013

    Computing the Includible Portion for Graduated GRATs

    Article Recent regulations provide practitioners a reminder that planning discussions with clients considering graduated GRATs should include a review of the potential consequences presented if the grantor dies prematurely
    Published on July 25, 2013

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