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July 31, 2014

Hidden Treasures

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

Regulations Provide Guidance on Sec. 6707 Material Adviser Penalty

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

IRS Issues Guidance on Health Insurance Premium Tax Credits

The IRS issued regulations and revenue procedures addressing how to calculate the Sec. 36B premium tax credit. Source: AICPA – Tax
July 27, 2014

New IRS Rules Simplify Compliance for Money Market Fund Shares

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

New Rules on Covered Asset Acquisitions Will Shut Down Transactions to Avoid Sec. 901(m)

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

2014-07-26TaxEalert: Fate of Premium Tax Credit Unclear; Affordable Care Act (ACA) Implications: Mid-Year Premium Tax Credit Checkup

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

Federal Courts Disagree on Health Care Credits for Federal Exchanges

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 Rules Issued on Bona Fide Indebtedness and Terminating Partnership’s Startup Expenses

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

Court Halts IRS Regulation of Contingent Fees for Refund Claims

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 […]
January 18, 2016
Tax-Time-Anxiety

Conquering Tax Time Anxiety

A new year has arrived, and while people around the country are making resolutions and recovering from a busy holiday season, many small business owners are […]
January 16, 2016

Toolkit: Gearing Up for the 2016 Tax Season

read more Source:: PASBA
January 10, 2016

Hot Topics: ACA Tax Filing Deadlines Extended

The U.S. Treasury Department and the Internal Revenue Service extended the deadlines on both ACA tax form filings for Forms 1094-B and 1094-C and 1095-B, and […]
January 5, 2016

Happy Holidays from the Tax Division

Tax E-alert from December 2015 Source:: AICPA – Tax