April 2014 - The Tax Adviser

The Mechanics of Decanting

Coordinating Charitable Trusts and Private Foundations for the Business Owner: Complying With UBIT and Self-Dealing Rules

Case Law Opens Options for Trusts Looking to Minimize State Income Taxes

Foreign Corporations: Procedures and Pitfalls in Adopting and Changing Methods of Accounting for Purposes of Determining E&P

Cancellation of Debt Income for Debtor Subsidiary Corporations

Sec. 355 and REITs: Opportunities for Owner-Occupied Real Estate

Impact of Sec. 1411 on S Corporations and Their Shareholders

State Tax Tribunals: Is Taxpayer Representation by CPAs a Potential Independence Problem?

Structuring Minority Interest Acquisitions With a Step-Up in Basis: Sec. 1239 and Beyond

Ellis, the Case of a Misdirected IRA

Bringing Clarity to Fuel Excise Taxes and Credits

Contributed Property in the Hands of a Partnership

AICPA Pushes for Simplification of Tax Return Due Dates

Transition Relief Offered on Minimum Essential Coverage and Shared-Responsibility Penalty

Repair Regs. Accounting Method Change Guidance Issued

President Orders New Retirement Savings Vehicle

Estates Get Simplified Method to Request Extended Time to Make Portability Election

Decision Striking Down Tax Return Preparer Regulations Upheld on Appeal

Issues With Employer Identification Numbers

IRS Modifies Innocent Spouse Equitable Relief Procedures

Director Fees May Be Subject to Self-Employment Tax

Changes for Foreign Financial Account Reporting

Transition Relief Provided for Shared-Responsibility Payment

Second Rollover Is Taxable