The Tax Adviser October 2013 

    Photo by Digital Vision/Thinkstock Articles

    Earnings and Profits Computation Case Study
    Kevin W. Kaiser

    Current Developments in S Corporations
    Stewart Karlinsky and Hughlene Burton

    Recent Developments in Estate Planning: Part II
    Justin P. Ransome and Frances Schafer


    Corporations & Shareholders

    Earnings and Profits Computation Case Study

    Credits Against Tax

    R&D Tax Credits for Food and Beverage Companies

    Estates, Trusts & Gifts

    Recent Developments in Estate Planning: Part II

    Expenses & Deductions

    Sec. 199 Deduction and Contract Manufacturing Arrangements: Who Gets the Deduction?

    IRS Clarifies Who Is Subject to 50% Limit on Meal and Entertainment Expenses 

    Taxpayer in Trade or Business of Being a “Private Attorney General”

    Foreign Income & Taxpayers

    IRS Postpones FATCA Deadlines for Six Months, Posts Draft FATCA Report Form

    Foreign Account Tax Compliance Act Update

    FATCA Withholding on Payments to Nonfinancial Foreign Entities: A Broad New Requirement 

    Gambling Gains for Nonresidents Now the Same as for U.S. Residents

    Gains & Losses

    Qualified Small Business Stock: An Opportunity for Tech Startups

    Excluding Part of the Gain From the Sale of a Residence

    Gross Income

    Draft Net Investment Income Tax Form Posted


    “At Least You Still Have Your Identity”


    States Increase Enforcement of Unclaimed Property Laws

    Partners & Partnerships

    Sec. 754 and Ground Leases

    Practice & Procedures

    CPAs and Privileged Communications

    Procedure & Administration

    IRS Tightens Penalty Relief

    IRS Tackles Inefficiency in Its Examinations of Large Taxpayers

    Foreign Citizen Denied Refund of Erroneously Withheld Taxes

    S Corporations

    Chief Counsel Disregards Indemnification Agreements Under Anti-Abuse Rules in Transactions That Result in Disguised Sales

    Debt and Proving Basis in Flowthrough Entities

    Sec. 179 Deduction Limitation Applied to S Corps. in a Controlled Group

    Current Developments in S Corporations


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