July 31, 2014
Hidden Treasures is an informational webcast intended to review all the benefits of Tax Section membership (for prospective members) and highlight newly added resources (for existing […]
July 31, 2014
The IRS issued final regulations under Sec. 6707, which imposes a large penalty on any material adviser who fails to file a return required under Sec. […]
July 27, 2014
The IRS issued regulations and revenue procedures addressing how to calculate the Sec. 36B premium tax credit. Source: AICPA – Tax
July 27, 2014
The IRS issued guidance that allows a simplified method for calculating gain or loss on shares in MMFs subject to the new rules and exempts redemptions […]
July 27, 2014
The IRS will issue regulations to prevent taxpayers from misapplying the statutory disposition rule in cases where the gain or loss from the disposition of the […]
July 25, 2014
This document contains information on the unclear fate of premium tax credit and Affordable Care Act Implications: Mid-Year premium tax credit checkup and more Source: AICPA […]
July 23, 2014
Two federal appellate courts issued conflicting decisions regarding the availability of the Sec. 36B premium tax credit for taxpayers who purchase health insurance on exchanges set […]
July 23, 2014
Final regulations were issued on S corporation shareholder basis of indebtedness of the S corporation to the shareholder only if the indebtedness is bona fide and […]
July 18, 2014
A federal court granted summary judgment and issued an injunction to prevent the IRS from regulating contingent fee arrangements for the preparation and filing of ordinary […]
July 13, 2015
The IRS announced that it will amend the Sec. 401(a)(9) required minimum distribution regulations to prohibit the use of lump-sum payments to replace annuity payments in […]
July 14, 2015
From foreign accounts to health care, from marijuana businesses to captive insurance, emerging tax issues are presenting practitioners with thorny due-diligence problems. Source:: AICPA – Tax
July 16, 2015
During some of the busiest weeks of tax season, less than one caller in 10 to the IRS’s Taxpayer Protection Program phone line was able to […]
July 17, 2015
The IRS posted a draft version of a revised Form 3115, Application for Change in Accounting Method, which incorporates revisions to the process for requesting accounting […]