The Tax Adviser 2011 

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    How to Benefit from the Internal Revenue Manual

    Article Knowledge of IRS procedures documented in the Internal Revenue Manual can help tax practitioners in many areas.
    Published on April 17, 2012

    The Tax Adviser December 2011

    Publication Articles   Managing New Schedule M-3 Disclosures Cherie J. Hennig, Edward J. Schnee, and Blaise M. Sonnier Year-End Individual Taxation Report
    Published on December 06, 2011

    Current Developments in Employee Benefits and Pensions (Part II)

    Article This two-part article covers significant developments in employee benefits. Part II focuses on guidance released under PPACA and chages to qualified plan rules.
    Published on December 01, 2011

    Appreciation of Client Family Dynamics A Case Study

    Article Much of a CPA's job involves dealing with family dynamics, and often this requires skills related more to understanding and communication than technical expertise. Three useful points should be used to improve practice management when families are involved.
    Published on December 01, 2011

    Strategies for the Social Security Safety Net

    Article For approximately the next 20 years, 10,000 people a day will become eligible for Social Security retirement benefits and will be looking to a tax practitioner to help them plan for the future.
    Published on December 01, 2011

    Year-End Individual Taxation Report

    Article This article covers developments from the past year affecting taxation of individuals, including last year’s tax relief, health care, and small business legislation, regulations, cases, and IRS guidance.
    Published on December 01, 2011

    Managing New Schedule M-3 Disclosures

    Article The most recent change to Schedule M-3, for 2010 and following tax years, requires new disclosures of research and development (R&D) costs and Sec. 118 exclusions from income of nonshareholder contributions to capital for corporate filers.
    Published on December 01, 2011

    The Voluntary Classification Settlement Program

    Article In hopes of increasing tax compliance, the IRS has announced a Voluntary Classification Settlement Program to allow eligible taxpayers to voluntarily reclassify their workers as employees for federal employment tax purposes.
    Published on December 01, 2011

    Capital Construction Funds Program

    Article The Capital Construction Funds program encourages construction, reconstruction, or acquisition of vessels by allowing owners or operators to defer federal income taxes under Sec. 7518 on certain money or other property placed into a CCF.
    Published on December 01, 2011

    IRS Examinations of Small Businesses and Their Electronic Accounting Files

    Article In 2010, the IRS SB/SE Division expanded its enforcement capabilities by requesting the electronic accounting software files of small businesses under examination.
    Published on December 01, 2011

    Short Sales of Investment Real Property

    Article This item addresses a situation that often arises in today’s economic climate: a short sale of real property held for investment, not for rental, secured by a recourse note.
    Published on December 01, 2011

    The Part Sale, Part Gift Trap for Nearly Worthless Securities

    Article This item discusses a trap for the unwary when the part gift, part sale rule applies.
    Published on December 01, 2011

    Net Operating Loss and Unrealized Investment Gain Tax Provision Benefit

    Article This item reviews an anomalous situation that occurs in some cases under ASC ¶740-20-45-7 for entities generating NOLs with an investment portfolio.
    Published on December 01, 2011

    Unreported Offshore Accounts A Hidden Danger for Clients

    Article Criminal penalties for not reporting offshore accounts can be harsh. This item provides action steps for CPAs.
    Published on December 01, 2011

    The 10 Most Powerful Postmortem Planning Pointers for Trusts and Estates

    Article Taking control of the postmortem planning process can be a powerful way to save tax dollars for the decedent’s estate and family.
    Published on December 01, 2011

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