The Tax Adviser May 2013 

    Photo by iStockphoto/Thinkstock Articles

    Chapter 13: Tax Considerations
    Arlene Hibschweiler and Martha Salzman

    Modifying or Terminating Nonqualified Deferred Compensation Plans
    Mark P. Altieri and Arno Forst

    Applying the New Net Investment Income Tax to Trusts and Estates
    John M. Nuckolls, Michael Campbell, and Jaclyn Jang



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    IRS Appeals Tax Return Preparer Registration Decision

    Article The IRS filed a Notice of Appeal to the D.C. Circuit of the Jan. 18 district court decision that struck down the IRS’s registered tax return preparer program and enjoined it from enforcing the regulations.
    Published on May 01, 2013

    Fixed-Asset Implications Under the American Taxpayer Relief Act of 2012

    Article The American Taxpayer Relief Act of 2012 contains many provisions that are favorable to businesses, particularly in the fixed-asset area.
    Published on May 01, 2013

    Modifying or Terminating Nonqualified Deferred Compensation Plans

    Article This article reminds readers of Sec. 409A’s general parameters and provides specific guidance on modifying or terminating existing NQDC plans.
    Published on May 01, 2013

    Making the Connection Between Tax and Strategic Business Decision-Making

    Article Cross-discipline approaches can be used to expand students’ ability to apply knowledge learned in one area of accounting to other areas.
    Published on May 01, 2013

    Timing of Deductions for Subsidiaries Joining a New Consolidated Return

    Article Under the consolidated return rules, special considerations apply when a subsidiary member (Sub) joins or leaves a consolidated group during the tax year.
    Published on May 01, 2013

    Avoiding Income Tax Credit Recapture by a Corporation

    Article A corporation that disposes of real property may be required to increase its tax liability via a recapture of the investment tax credit or the low-income housing credit.
    Published on May 01, 2013

    Prop. Regs. Clarify Play or Pay Rules of the Affordable Care Act

    Article Early this year, the IRS issued proposed regulations clarifying the “employer shared responsibility” provisions of Sec. 4980H (informally known as the “play or pay” rules).
    Published on May 01, 2013

    IRS Addresses Sec. 199 Requirements for Packaging Manufacturer

    Article The exception for packaging, repackaging, labeling, or minor assembly activities does not apply to disqualify the taxpayer’s sales receipts from meeting the MPGE requirement under Sec. 199.
    Published on May 01, 2013

    Foreign Corporations Investing in Partnerships Common Branch Profits Tax Issues

    Article Highlights of the tax compliance challenges that often arise as a result of U.S. branch profits tax exposure.
    Published on May 01, 2013

    Sec. 901(m) Potential Trap for Partnership Transactions

    Article New Sec. 901(m) limits the creditability of foreign taxes in certain acquisition transactions where a taxpayer receives a basis step-up for U.S. tax purposes but no corresponding basis step-up for foreign tax purposes.
    Published on May 01, 2013

    Interest on Residential Property Debt Not Deductible as Investment Interest

    Article The Tax Court held that taxpayers who purchased a residence with the intention to treat part of the tract as investment property could not deduct any of the interest on indebtedness as investment interest.
    Published on May 01, 2013

    Sec. 1202 Small Business Stock Capital Gains Exclusion

    Article Sec. 1202 provides an opportunity for investors to make investments that could qualify for a full federal income tax exemption on a subsequent sale.
    Published on May 01, 2013

    New Sec. 1411 Brings Difficulty Defining Real Estate Trade or Business

    Article The proposed regulations under Sec. 1411 do not provide a definition of “trade or business” for taxpayers engaged in rental real estate activities and thus potentially subject to the tax on net investment income on income from these activities.
    Published on May 01, 2013

    Time to Make a Sec. 846(e) Election to Use Company Historical Payment Patterns

    Article Once every five years an insurer has an opportunity to elect to use its own payment pattern to discount losses (loss reserves and loss adjustment expenses) for tax purposes.
    Published on May 01, 2013

    Doing Business in California Substantial Economic Presence Nexus and the Throwback Rule

    Article Technical advice raises a number of interesting issues related to California’s new definition of “doing business” and its impact on taxpayers engaging in foreign commerce.
    Published on May 01, 2013

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