July

    The Tax Adviser July 2012 

    Articles

    Taxing the Transfer of Debts Between Debtors and Creditors
    Edward J. Schnee and W. Eugene Seago

    Deducting Employee MBA Expenses
    Joseph Medina and Stephen LaGarde

    Sales Tax Audit Best Practices
    Theresa Esparza, Jennifer Jensen, and Alesia Parfiryeva

     

    Advertisement

     

     

     

    Open Hide documents in this section

    Page  1 2 3 4 5
    Showing results 1 - 15 of 62
    Order by:


    Using Sec. 338 to Avoid Anti-churning Rules

    Article When assets are sold in a taxable transaction, the buyer must be aware of limitations placed on amortizing certain acquired intangibles under the anti-churning rules; a recent ruling highlights the ability to use a Sec. 338 election to create the effect of an asset sale while avoiding the antichurning rules.
    Published on July 25, 2013

    Using Sec. 338 to Avoid Anti-churning Rules

    Article When assets are sold in a taxable transaction, the buyer must be aware of limitations placed on amortizing certain acquired intangibles under the anti-churning rules; a recent ruling highlights the ability to use a Sec. 338 election to create the effect of an asset sale while avoiding the antichurning rules.
    Published on July 25, 2013

    Preparing for the Medical Device Excise Tax

    Article Taxpayers may face a number of unresolved issues in preparing to comply with the new excise tax on sales of medical devices.
    Published on July 25, 2013

    Preparing for the Medical Device Excise Tax

    Article Taxpayers may face a number of unresolved issues in preparing to comply with the new excise tax on sales of medical devices.
    Published on July 25, 2013

    Increased Focus on International Activities of Tax-Exempt Organizations

    Article Many tax-exempt entities participate in the global economy by engaging in charitable or other exempt activities overseas and making foreign financial investments; These activities have drawn attention from the IRS as they examine the flow of tax-exempt funds around the world.
    Published on July 25, 2013

    Increased Focus on International Activities of Tax-Exempt Organizations

    Article Many tax-exempt entities participate in the global economy by engaging in charitable or other exempt activities overseas and making foreign financial investments; These activities have drawn attention from the IRS as they examine the flow of tax-exempt funds around the world.
    Published on July 25, 2013

    FIRPTA Notice Requirements for Property Acquired in Foreclosure Sale

    Article Parties involved in the disposition of a U.S. real property interest as the result of a repossession of or foreclosure on the property need to be aware of their ) withholding requirements, as well as the availability of alternative withholding and notice requirements for foreclosure dispositions.
    Published on July 25, 2013

    FIRPTA Notice Requirements for Property Acquired in Foreclosure Sale

    Article Parties involved in the disposition of a U.S. real property interest as the result of a repossession of or foreclosure on the property need to be aware of their ) withholding requirements, as well as the availability of alternative withholding and notice requirements for foreclosure dispositions.
    Published on July 25, 2013

    Homeland Security May Contact U.S. Persons Living Abroad Who Owe Back Taxes

    Article The IRS has established procedures to facilitate tax collection from taxpayers who live outside the United States, including submitting identifying taxpayer information to a database maintained by the Department of Homeland Security.
    Published on July 25, 2013

    Homeland Security May Contact U.S. Persons Living Abroad Who Owe Back Taxes

    Article The IRS has established procedures to facilitate tax collection from taxpayers who live outside the United States, including submitting identifying taxpayer information to a database maintained by the Department of Homeland Security.
    Published on July 25, 2013

    Contributing to a Childs IRA

    Article Establishing an IRA in a child’s name can be an effective planning technique for a child with earned income.
    Published on July 25, 2013

    Contributing to a Childs IRA

    Article Establishing an IRA in a child’s name can be an effective planning technique for a child with earned income.
    Published on July 25, 2013

    Interaction of the Subpart F Dual-Character Property and Majority-Use Rules

    Article When a controlled foreign corporation (CFC) sells property used in its active business, any gain generally is not treated as subpart F income includible in its U.S. shareholders’ taxable income.
    Published on July 25, 2013

    Interaction of the Subpart F Dual-Character Property and Majority-Use Rules

    Article When a controlled foreign corporation (CFC) sells property used in its active business, any gain generally is not treated as subpart F income includible in its U.S. shareholders’ taxable income.
    Published on July 25, 2013

    Federal Income Tax Treatment of Certain Transferable State Tax Credits

    Article The emergence of online marketplaces and auction houses has provided a single point of contact for both sellers and buyers, making sales and purchases of transferable state tax credits more common.
    Published on July 25, 2013

    Page  1 2 3 4 5
    Showing results 1 – 15 of 62
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.