May 2013 - The Tax Adviser

Timing of Deductions for Subsidiaries Joining a New Consolidated Return

Sec. 901(m): Potential Trap for Partnership Transactions

Foreign Corporations Investing in Partnerships: Common Branch Profits Tax Issues

Sec. 1202: Small Business Stock Capital Gains Exclusion

Interest on Residential Property Debt Not Deductible as Investment Interest

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

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

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

Now and Later: GAAP vs. Tax Treatment of the Reinstated R&D Credit

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

IRS Addresses Sec. 199 Requirements for Packaging Manufacturer

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

The Sid Kess Approach: 60 Years of Best Practices in Tax, Education, Careers and Life, by James Carberry (AICPA 2012)

Making the Connection Between Tax and Strategic Business Decision-Making

Avoiding Income Tax Credit Recapture by a Corporation

Switzerland Agrees to FATCA Reporting Rules

Prop. Regs. Allow Material Advisers to Request Extension

IRS Appeals Tax Return Preparer Registration Decision

2013 Automobile Depreciation Limits

Social Media: Opportunities and Risks for Tax Practices

Tithing Is Not Necessary Expense

Statute of Limitation Tolled by Fraudulent Tax Returns