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    Form 1099-B and the New Adjusted Tax Basis and Sales Proceeds Reporting Rules for Brokers

    Article This item focuses on the general taxation of debt instruments and provides an overview of the new reporting requirements and the implications they raise.
    Published on February 28, 2014

    Cost-Basis Reporting, the New Schedule D, and Form 8949

    Article The 2011 tax filing season ushered in the first phase of new basis reporting rules requiring a three-phase process for submitting cost-basis information to the IRS.
    Published on March 18, 2013

    Broker Basis Reporting of Debt Instruments and Options Actions Holders or Issuers Must (or May Want to) Take

    Article Buried in the regulations are optional or necessary actions to be taken in certain circumstances by holders of debt instruments, issuers of debt instruments subsequently registered with the SEC, and securities issuers that undertake organizational actions affecting the basis of specified securities.
    Published on August 31, 2013

    Proposed Regs. on Basis Reporting by Brokers

    Article The IRS issued proposed regulations relating to how securities brokers report sales to the IRS and how stock basis is determined.
    Published on January 28, 2011

    The Tax Adviser March 2014

    Publication Articles   Individual Taxation: Digest of Recent Developments: Part I David R. Baldwin, Lawrence H. Carlton, Karl L. Fava, Donna Haim, Jonathan Horn
    Published on February 28, 2014

    Information Reporting Requirements Affect Corporations and Transferors of Securities

    Article This item discusses new information reporting requirements that affect brokers, professional transfer agents, trustees, and also corporations undertaking actions in their own stock and acting as transfer agents for their own securities.
    Published on January 13, 2012

    Final Regs. on Stock Basis Reporting Requirements

    Article The IRS issued final regulations regarding a new requirement for reporting basis and other information by stockbrokers and mutual fund companies for most stock purchased in 2011 and all stock purchased in 2012 and later years.
    Published on December 01, 2010

    Developments in Individual Taxation

    Article This article covers recent developments in individual taxation. The items are arranged in Code section order.
    Published on February 28, 2013

    A Practical Guide to the Tax Issues of Investing in Master Limited Partnerships

    Article The tax reporting related to publicly traded partnerships has become an increasingly significant issue facing the tax practitioner community.
    Published on July 13, 2012

    Individual Taxation Digest of Recent Developments

    Article This article covers recent developments affecting taxation of individuals, including last year’s tax relief and small business legislation, regulations, cases, and IRS guidance. The items are arranged in Code section order.
    Published on October 04, 2011

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