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

    Open Hide documents in this section

    Page  1 2
    Showing results 1 - 15 of 20
    Order by:


    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

    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

    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

    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

    Section 530 Relief for Worker Classification Controversies

    Article This article reviews the common law principles and authoritative guidance available to distinguish when workers are employees and the Section 530 safe-harbor provisions.
    Published on July 23, 2013

    FATCAs Withholding Requirements for Foreign Financial Institutions

    Article FATCA imposes rigid new account identification, reporting, and tax withholding requirements on foreign financial institutions and other withholding agents.
    Published on July 23, 2013

    Key Planning Considerations for Cash Flow in Retirement

    Article Assuring sufficient cash flow during retirement is a critical planning consideration. This column addresses various factors that affect cash flow for retirees in the current economic climate.
    Published on July 23, 2013

    A Road Map of Tax Consequences of Modifying Debt

    Article As a result of the recession, many borrowers are “underwater” on their loans (the property is worth less than the loan balance). This has led to a substantial increase in debt restructuring activity.
    Published on July 23, 2013

    How to Start a Firm

    Article Generally the trend in the profession has been the consolidation of firms to gain economies of scale and spread of overhead, but now may be a great time to start a firm and experience the benefits and burdens that derive from being an owner.
    Published on July 23, 2013

    No Deduction Allowed for Contribution of Easement

    Article The Tax Court held that a taxpayer was not entitled to a charitable deduction for a contribution of a conservation easement on land subject to a mortgage because the mortgagee’s rights in the land had not been subordinated to the rights of the charitable organization that received the easement.
    Published on July 23, 2013

    Colorado Notice and Reporting Requirements Declared Unconstitutional

    Article A district court held that a law, which imposed notice and reporting requirements on retailers that do not collect and remit sales tax on sales to Colorado customers, was unconstitutional because it violated the Commerce Clause.
    Published on July 23, 2013

    Page  1 2
    Showing results 1 – 15 of 20
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.