June 2013 - The Tax Adviser

Modifications to EU VAT Sourcing Rules

Underwater Property and Like-Kind Exchanges

When Net Means Gross, and Other Things Hedge Funds Should Know for 2013

Sec. 108(e)(2) and Debt That Would Give Rise to Basis

The Repair Regulations: Considerations for “Downstream” Oil and Gas Businesses

Tax Accounting Methods for Small Businesses

Collateral Issues to Consider in Repair Regs. Accounting Method Changes

IRS Issues “No-Rule” Orders on Several Sec. 355 Transactions

IRS Addresses Treatment of M&A Transaction Costs and Success-Based Fees

State Taxation of Exempt Organizations’ Unrelated Business Income

IRS Clarifies Definition of On-Site Sales Under Sec. 263A

Identifying and Making LLC Elections

Suspension of Tangible Property Capitalization Issue Examinations Extended

Sec. 403(b) Plan Preapproval

Promoting Fictitious Bonds for Tax Payments Leads to Conviction for “Sovereign Citizen”

New York Court of Appeals Upholds “Amazon” Law

IRS Expands Identity Theft Law Enforcement Assistance Program

Asset Transfers to Foreign Corporations

Appeals Court Refuses to Lift Injunction in Return Preparer Regulation Case

The Proposed Statement on Standards in Personal Financial Planning: What Does It Mean for You?

Taxation of the Cloud Still Hazy

How to Identify a Potential Criminal Tax Matter Requiring an Attorney

Tax Court Reverses Its Position on Valuation Misstatement Penalty; Supreme Court Agrees to Hear Case on the Issue