Blog Articles Regarding Accounting | Lauzen Accounting

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May 11, 2015

Basis Rules for Estates of 2010 Decedents Proposed

Proposed regulations would apply to decedents who died in 2010 and whose executors elected under Sec. 1022 to not have the retroactively reinstated estate tax apply […]
May 8, 2015

Regs. on Notional Principal Contracts Change Treatment of Nonperiodic Payments

The IRS issued temporary and proposed rules under Secs. 446 and 956 amending how nonperiodic payments made or received under certain notional principal contracts are treated. […]
May 8, 2015

List of Designated Private Delivery Services Is Updated, Postmark Rules Revised

The IRS updated the list of designated private delivery services (PDSs) that taxpayers can use to take advantage of Sec. 7502’s timely mailing equals timely filing/paying […]
May 7, 2015

Rulings Illustrate Transactions That Qualify as D Reorganizations

The IRS issued two rulings on transactions that qualify as D reorganizations and revoked Rev. Rul. 78-130. Source:: AICPA – Tax