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    Grouping Rental Real Estate Activities Under Regs. Secs. 1.469-4 and 1.469-9

    Article This item reviews fundamental relationships of the grouping of activities under Regs. Sec. 1.469-4 and the grouping of rental real estate activities under Regs. Sec. 1.469-9
    Published on December 01, 2010

    Grouping Activities Under Sec. 469

    Article Generally, a taxpayer may group one or more trade, business, or rental activities as one activity if the activities represent an appropriate economic unit in determining gain or loss for Sec. 469 purposes.
    Published on January 28, 2011

    Activity Grouping The Impact of Recent Developments

    Article Activity grouping is an often overlooked or misused component of tax strategy and compliance, and with the issuance of Rev. Proc. 2010-13, the importance of getting it right has increased...
    Published on January 31, 2013

    Passive Activity Grouping Disclosure Statements

    Article Generally, a taxpayer may treat multiple trade, business, or rental activities as a single activity under the passive activity rules if the facts and circumstances indicate that they constitute an appropriate economic unit.
    Published on January 28, 2011

    Revenue Procedure Adds New Disclosure Requirements for Grouping of Passive Activities

    Article Regs. Sec. 1.469-4 sets forth rules for grouping a taxpayer’s trade or business activities and rental activities for purposes of applying the passive activity loss and credit limitations. Under Rev. Proc. 2010-13, a taxpayer is...
    Published on January 28, 2011

    The 3.8% Medicare Tax Proposed Regulations Guidance or More Questions

    Article This item discusses provisions addressed in the 3.8% Medicare tax proposed regulations pertaining to the definition of business income as net investment income, grouping of activities, and treatment of the sale of S corporation stock and partnership interests
    Published on April 01, 2013

    The Repair Regulations Considerations for Downstream Oil and Gas Businesses

    Article The oil and gas industry faces numerous challenges in applying the fact-intensive rules of the so-called repair regulations to costs incurred to repair and maintain property during its service life.
    Published on May 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

    Repairs and Maintenance Costs Method Change Designated Tier I Issue

    Article The IRS Large and Mid-Size Business (LMSB) Division has issued two industry director directives (IDDs) relating to situations in which a taxpayer changes its method of accounting to recharacterize costs previously capitalized under Sec. 263(a) as deductible repairs and maintenance expenses under Sec. 162.
    Published on January 28, 2011

    Relief for Late Election to Treat All Real Estate Rental Interests as One Activity

    Article This item reviews recent IRS guidance on how certain taxpayers can make a late election to treat all interests in rental real estate as a single rental real estate activity.
    Published on April 17, 2012

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