The Tax Adviser 2013 

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    The Tax Adviser December 2013

    Publication Articles Tax Issues for Individuals Who Create Intellectual Property Claudia L. Kelley and Tamara Kowalczyk The New Five-Year Built-In
    Published on December 23, 2013

    PFP Resources

    Exhibit Author Robert Keebler’s firm is finalizing two software products for the AICPA. “Tax Rate Evaluator: A Graphical Calculator for Tax Planning After ATRA” was used to develop some of the exhibits in this column.
    Published on December 01, 2013

    Electing S Corporation Status for a Limited Liability Company

    Article In some situations, business owners have state-law reasons for wanting their business to be formed as a limited liability company, but for tax purposes they would prefer S corporation (rather than partnership) tax treatment.
    Published on December 01, 2013

    Special Per Diem Rates for 20132014 Travel Issued

    Article The IRS issued its annual update of special per diem rates for use in substantiating certain business expenses taxpayers incur when traveling away from home in 2013 and 2014.
    Published on December 01, 2013

    Tax Issues for Individuals Who Create Intellectual Property

    Article This article discusses the unique tax issues facing creators of intellectual property, particularly federal income tax treatment for individual taxpayers.
    Published on December 01, 2013

    Post-Windsor FICA Refund Procedures

    Article The IRS announced procedures employers should follow for filing refund claims for overpaid FICA and income taxes paid on employer-provided benefits for same-sex spouses that, because of the Windsor decision, are now tax free.
    Published on December 01, 2013

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

    Article The election to treat a qualified revocable trust as an estate under Sec. 645 can result in some complicated accounting and tax consequences as well as some interesting tax planning opportunities because of the separate-share rules.
    Published on December 01, 2013

    Heightened Emphasis on Worker Classification

    Article Worker classification has been a major concern for many years. While it is clear that government agencies recognize that worker misclassification is a significant problem, how to classify workers remains unclear.
    Published on December 01, 2013

    FBAR Reporting Considerations

    Article The National Taxpayer Advocate has estimated that 5 million to 7 million Americans live abroad and many more living in the United States may have foreign accounts. That presents both an opportunity and a challenge.
    Published on December 01, 2013

    Six-Year Statute of Limitation for Substantial Omissions of Income

    Article The IRS has indicated that an estimated amount of flowthrough S corporation K-1 income did not constitute proper disclosure and therefore the taxpayer’s return was subject to an extended six-year statute of limitation due to a substantial omission of income.
    Published on December 01, 2013

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

    Article Under Sec. 631(b), gains or losses from the sale of standing timber are considered gains and/or losses from the sale of business use property.
    Published on December 01, 2013

    The New Five-Year Built-In Gain Recognition Period

    Article ATRA extended the five-year recognition period for the BIG tax to 2012 and 2013 and also changed the BIG tax treatment of installment sales and carryovers of built-in gain not taxed in the year recognized because of the taxable income limitation.
    Published on December 01, 2013

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

    Article The law enacted on Oct. 17 to fund the federal government through Jan. 15 and to extend the federal government’s borrowing authority through Feb. 7 contained one tax provision, making a minor change to 2010’s health care legislation.
    Published on December 01, 2013

    The Power of Entertainment Tax Credits

    Article Many states have created tax credits to attract movie and television productions to their states. The most powerful incentives over the last decade have been state income tax credits.
    Published on December 01, 2013

    New Procedures for Equitable Innocent Spouse Relief

    Article The IRS provided rules under which taxpayers can obtain equitable innocent spouse relief from joint liability under Sec. 66(c) or 6015(f).
    Published on December 01, 2013

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