The Tax Adviser March 2010 

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    The Tax Adviser March 2010

    Published on April 29, 2010

    The Proper Timing of Workers Compensation Deductions

    Article For companies with more than a de minimis amount in their workers’ compensation reserve, it may be worthwhile to review the details underlying the reserve amount.
    Published on March 01, 2010

    NOL Carryback Claims Can Unlock Closed Statute of LimitationYears

    Article With the introduction of the five-year net operating loss (NOL) carryback in Sec. 172(h) as part of the Worker, Homeownership, and Business Assistance Act of 2009, taxpayers should consider the impact that carrying back an NOL has on the assessment statute of limitation.
    Published on March 01, 2010

    Growing Opportunities The Agricultural Chemical Security Credit

    Article Taxpayers that deal with fertilizers and pesticides should consider their own facts and circumstances to determine how the agricultural chemical security credit might apply.
    Published on March 01, 2010

    Notice 2010-6 Sec. 409A Document Failure Correction Program

    Article The IRS has provided methods for taxpayers to voluntarily correct certain types of failures to comply with the document requirements of Sec. 409A.
    Published on March 01, 2010

    Final Regs. on Cash D Reorgs.

    Article The IRS published final regulations addressing the qualification and treatment of certain acquisitive transactions as reorganizations under Sec. 368(a)(1)(D) where no stock or securities of the acquiring corporation are issued in the transaction (cash D reorganizations).
    Published on March 01, 2010

    Tax Court Does Not Have Jurisdiction to Redetermine Sec. 6707A Penalties

    Article The Tax Court held that it did not have jurisdiction to redetermine a taxpayer’s liability for Sec. 6707A penalties for failure to report involvement in a listed transaction.
    Published on March 01, 2010

    Gift Tax Paid onTransfer of QTIP Remainder Included in Estate

    Article The Tax Court held that the amounts of gift tax paid by the recipients of a QTIP remainder are includible in the transferor’s gross estate under Sec. 2035(b).
    Published on March 01, 2010

    IRS Issues Regs. and Guidance on Disclosure of Tax Return Information

    Article The IRS has issued regulations under Sec. 7216 that increase the circumstances in which tax return preparers can disclose or use certain limited tax return information and two revenue rulings that provide guidance to tax return preparers on situations in which they will not be liable for civil or criminal
    Published on March 01, 2010

    IRS Plans to Require Disclosure of UncertainTax Positions

    Article The IRS said it is developing a schedule that certain businesses would be required to use to disclose uncertain tax positions on their returns annually.
    Published on March 01, 2010

    The Smartphone The Tax Practitioners Portable Office

    Article Practioners can work more efficiently through mobile access to an office with a smartphone.
    Published on March 01, 2010

    IRS Announces Mandatory Registration,Testing, and CPE for Return Preparers

    Article The IRS announced plans to require all return preparers to register with the IRS and to require unenrolled preparers to pass a competency exam and meet continuing professional education (CPE) requirements.
    Published on March 01, 2010

    Individual Taxation Digest of Recent Developments

    Article This article covers recent significant developments affecting taxation of individuals, including legislative changes, cases, regulations, and other IRS guidance.
    Published on March 01, 2010

    Obtaining Tax Benefits with Health Savings Accounts

    Article The Medicare Prescription drug and Modernization Act established health savings accounts (HSAs), which are aimed primarily at self-employed taxpayers, small business owners, and employees of small to medium-sized firms. Eligible individuals can make tax-deductible contributions into HSA accounts. The earnings inside the HSA are free from federal income tax, and
    Published on March 01, 2010

    The IRS Whistleblower Program

    Article The IRS’s new whistleblower program and the efforts to publicize it have already generated many new claims. Given the significant awards that are now available under the program, the number of claims is likely to increase, making it important for practitioners to be familiar with the program and its rules
    Published on March 01, 2010

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