December

    The Tax Adviser December 2013 

    Photo by iStock/Thinkstock Articles

    Tax Issues for Individuals Who Create Intellectual Property
    Claudia L. Kelley and Tamara Kowalczyk

    The New Five-Year Built-In Gain Recognition Period
    Christopher W. Hesse

    Current Developments in Employee Benefits and Compensation
    Terry Richardson and Kerry Eason

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    Employee Benefits & Pensions

    Current Developments in Employee Benefits and Compensation

    Employment Taxes

    Heightened Emphasis on Worker Classification

    Estates, Trusts & Gifts

    Election to Treat Qualified Revocable T rust as an Estate and the Separate-Share Rules

    Gift Determined With Reference to Assumption of Potential Estate Tax Liability

    Expenses & Deductions

    Special Per Diem Rates for 2013–2014 Travel Issued

    Foreign Income & Taxpayers

    FBAR Reporting Considerations

    Individuals

    Tax Issues for Individuals Who Create Intellectual Property

    LLCs & LLPs

    Electing S Corporation Status for a Limited Liability Company

    Personal Financial Planning

    New Brackets, Net Investment Income Tax Expand Scope of Tax Planning

    Practice Management

    Jumping Into the Cloud: Are You There Yet?

    Procedure & Administration

    Post-Windsor FICA Refund Procedures

    New Procedures for Equitable Innocent Spouse Relief

    Income Verification for Insurance Premium Tax Credit Included in Deal to End Government Shutdown

    Health Coverage Information-Reporting Requirements Guidance Issued

    Six-Year Statute of Limitation for Substantial Omissions of Income

    IRS Abused Discretion by Not Considering Taxpayer’s Offer-in-Compromise

    S Corporations

    The New Five-Year Built-In Gain Recognition Period

    Special Industries

    Captive Insurance Arrangements Face IRS Scrutiny

    Sec. 631(b) and the Taxation of Standing Timber Sales

    State & Local Taxes

    The Power of Entertainment Tax Credits

    Use Tax Reporting: Is Colorado Back in Business?

     

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