March

    The Tax Adviser March 2013 

    Articles

    First Circuit Breathes New Life Into Façade Easement Deductions
    Monique O. Durant

    Cross-Border Taxation
    Barry Leibowicz

    Developments in Individual Taxation
    Karl L. Fava, Jonathan Horn, Daniel T. Moore, Susanne Morrow, Annette Nellen, Teri E. Newman, S. Miguel Reyna, Kenneth L. Rubin, Amy M. Vega, and Donald J. Zidik Jr.

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    Firing Clients Can Be Good for Business

    Article There are a variety of reasons that clients should be asked to leave the firm. The average CPA can follow certain steps to recognize these situations and take appropriate action.
    Published on March 01, 2013

    Background and Methods of Integrative Tax Practice

    Article CPAs must assess the methods, skills, and tools needed for family practice to better integrate clients’ most important personal finance concerns.
    Published on March 01, 2013

    Alternative Apportionment Fairness Is Not the Only Factor

    Article Alternative apportionment provides taxpayers and tax administrators with a means to obtain ad hoc relief when the application of a state’s standard apportionment formula fails to reflect a taxpayer’s business activities in the state.
    Published on March 01, 2013

    Developments in Individual Taxation

    Article This article covers recent developments in individual taxation. The items are arranged in Code section order.
    Published on March 01, 2013

    Cross-Border Taxation

    Article Once the exclusive province of large accounting and law firms, now even the smallest firms must master cross-border tax issues.
    Published on March 01, 2013

    First Circuit Breathes New Life Into Faade Easement Deductions

    Article A recent First Circuit decision will affect how the tax benefits of certain façade easements are litigated in the First Circuit and may result in appeals of some of the Tax Court’s recent easement holdings.
    Published on March 01, 2013

    IRS Releases Final Regulations and Interim Guidance on Medical Device Excise Tax

    Article Treasury published final regulations and additional interim guidance relating to the medical device excise tax.
    Published on March 01, 2013

    Partners Income Allocations and the New Net Investment Income Tax

    Article The health care acts, along with recently issued Treasury guidance on the applicability of the additional Medicare tax, may prompt partnerships to reevaluate the potential tax impact of the partnership's structure on their individual partners.
    Published on March 01, 2013

    The Challenge of Contributing Off-Spec Food to Charity

    Article Donations of “off-spec” food may not result in a charitable contribution deduction greater than the tax basis of the food inventory  because of the difficulty of determining the proper tax basis and FMV for the food.
    Published on March 01, 2013

    The Complexities of Calculating the Accuracy-Related Penalty

    Article Calculating the accuracy-related penalty can quickly become a complex and sometimes daunting task that requires careful consideration and insight.
    Published on March 01, 2013

    Tax Provisions in the Fiscal Cliff Act

    Article The “fiscal cliff” legislation enacted on Jan. 2—the American Taxpayer Relief Act, P.L. 112-240—contains a large number of tax provisions.
    Published on March 01, 2013

    Planning for Charitable Contribution Limitations

    Article The amount of charitable contributions an individual can deduct in any one tax year is limited depending on the types of organizations to which the contributions were made, the kinds of property contributed, and the amount or value of the donated property.
    Published on March 01, 2013

    IRS Proposes Rules for Truncating Taxpayer Identification Numbers

    Article The IRS issued proposed regulations that permit filers of information returns to use truncated taxpayer identification numbers when issuing payee statements in the Form 1099, 1098, and 5498 series.
    Published on March 01, 2013

    Proposed Regs. Issued on Large Employer Health Coverage Shared-Responsibility Provisions

    Article The IRS has issued proposed regulations providing guidance on the large employer “shared responsibility” provisions in Sec. 4980H.
    Published on March 01, 2013

    Tax Court Denies Investment Interest Deduction

    Article The Tax Court held that the taxpayers were not entitled to take an investment interest deduction for any of the mortgage interest they paid on property they had purchased because they failed to substantiate their claimed allocation of the mortgage debt.
    Published on March 01, 2013

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