June

    The Tax Adviser June 2012 

    Articles

    Section 530 Relief for Worker Classification Controversies
    Claire Nash

    A Road Map of Tax Consequences of Modifying Debt
    Howard Ro

    FATCA’s Withholding Requirements for Foreign Financial Institutions
    Philip Pasmanik

     

     

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    Golden Parachute Calculations 10 Misunderstood Aspects of Secs. 280G and 4999

    Article When a company experiences a change in control, the golden parachute rules are intended to discourage excessive compensation for “disqualified individuals” by imposing adverse tax consequences on both the company and the disqualified individuals.
    Published on July 23, 2013

    Golden Parachute Calculations 10 Misunderstood Aspects of Secs. 280G and 4999

    Article When a company experiences a change in control, the golden parachute rules are intended to discourage excessive compensation for “disqualified individuals” by imposing adverse tax consequences on both the company and the disqualified individuals.
    Published on July 23, 2013

    Multistate Partnerships To Withhold, or Not to Withhold

    Article The varying rules for withholding can create a compliance nightmare for multistate partnerships with a large number of partners.
    Published on July 23, 2013

    Multistate Partnerships To Withhold, or Not to Withhold

    Article The varying rules for withholding can create a compliance nightmare for multistate partnerships with a large number of partners.
    Published on July 23, 2013

    Who Is a Limited Partner The IRS Issues Sec. 469 Prop. Regs.

    Article Despite its importance in assessing an individual’s tax liability, the determination of whether a person is a “limited partner” for federal income tax purposes is often uncertain.
    Published on July 23, 2013

    Who Is a Limited Partner The IRS Issues Sec. 469 Prop. Regs.

    Article Despite its importance in assessing an individual’s tax liability, the determination of whether a person is a “limited partner” for federal income tax purposes is often uncertain.
    Published on July 23, 2013

    IRS Withholding Tax Enforcement Dropping the Other Shoe

    Article Despite a hefty price for noncompliance—including secondary liability for the withholding tax, interest, and various penalties—U.S. companies have yet to master the science of cross-border withholding.
    Published on July 23, 2013

    IRS Withholding Tax Enforcement Dropping the Other Shoe

    Article Despite a hefty price for noncompliance—including secondary liability for the withholding tax, interest, and various penalties—U.S. companies have yet to master the science of cross-border withholding.
    Published on July 23, 2013

    Accounting for Customer Loyalty Programs Opportunities and Pitfalls

    Article An often overlooked regulation may offer substantial benefits with respect to the treatment of redemption costs for taxpayers with loyalty programs.
    Published on July 23, 2013

    Accounting for Customer Loyalty Programs Opportunities and Pitfalls

    Article An often overlooked regulation may offer substantial benefits with respect to the treatment of redemption costs for taxpayers with loyalty programs.
    Published on July 23, 2013

    Nonaccrual-Experience Book Safe-Harbor Method

    Article Taxpayers generating revenues from services may now be able to use the nonaccrual-experience book safe-harbor method to exclude qualifying uncollectible revenues from taxable income.
    Published on July 23, 2013

    Nonaccrual-Experience Book Safe-Harbor Method

    Article Taxpayers generating revenues from services may now be able to use the nonaccrual-experience book safe-harbor method to exclude qualifying uncollectible revenues from taxable income.
    Published on July 23, 2013

    Recurring-Item Exception Can Economic Performance Be Accelerated

    Article Rev. Rul. 2012-1 addresses the application of the economic performance rules and whether the recurring-item exception may be applied to accelerate economic performance with respect to liabilities for the lease of equipment and a related maintenance agreement.
    Published on July 23, 2013

    Recurring-Item Exception Can Economic Performance Be Accelerated

    Article Rev. Rul. 2012-1 addresses the application of the economic performance rules and whether the recurring-item exception may be applied to accelerate economic performance with respect to liabilities for the lease of equipment and a related maintenance agreement.
    Published on July 23, 2013

    Lifetime Tax Planning for LLC Owners

    Article Several steps can be taken before a LLC member’s death to reduce estate and income taxes and to plan for an orderly succession.
    Published on July 23, 2013

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